Disclaimer

Answers to questions provided on this website should not be construed as a legal opinions. These "answers" are derived from the Oklahoma Statutes, court cases, common county practices, and generally accepted audit standards prescribed by the State Auditor and Inspector. The "answers" are an attempt to accurately reflect these sources of information. County Officers should always seek guidance from their District Attorney for more specific and in-depth counsel.

 

Effective 11-1-2021 current bid limit $25,000

Effective 05-06-2014 Current Blanket Purchase Order $10,000

 

FAQS

• Certified Copies: Can the County Clerk certify one page of a document?

  Yes. The certification stamp must clearly state that this is only for one page and not a complete document.

   

  Reference: 19 OS § 285

• Certified Copies: Can an individual use a certified copy to correct a filed document?

  No. Any changes would be altering a certified copy, therefore negating the "certification".

   

  Reference: 19 OS § 285; 19 OS § 261; 16 OS § 28

• Conflicting Statutes: When two statues have conflicting information, which one prevails?

  The more restrictive section prevails.

• Culverts: What accounts can you purchase culverts (i.e. tin horns) from?

  Culverts are usually considered a maintenance item as they deteriorate. They can be purchased from capitol outlay. Consistency is important in using the SAME account for the purchases.

   

  Reference: 68 OS § 3010

• Incentive Awards: Can only one Commissioner's district give incentive awards or does it have to be a majority of the Board?

  Incentive awards must be by Board action and properly noted in the minutes of the Commission meeting. The policy regarding incentive awards should be detailed.

   

  Reference: 19 OS § 339 A 10

• Inventory: Can inventory cards for disposed items be destroyed?

  The county clerk in each county in Oklahoma is herby authorized to destroy all inventory records, files and reports of any inventory of the county which has been disposed of for three (3) years or more if the inventory account has been subject to a full audit by the State Auditor and Inspector.

   

  Reference: 19 OS § 178.3

• Invoices: Can counties use faxed or e-mailed invoices for pay from?

  The law requires "proper" documentation, which would be a discretionary decision by the County Clerk. SA & I recommends that the county purchasing agent pay from an invoice that is mailed from the vendor whenever possible. If this is not possible, a faxed or emailed invoice is acceptable.

   

  Reference: 19 OS § 1505 E 8-11

• Nepotism: Are current employees protected under the nepotism law if a new county official takes office (i.e a newly elected officer's niece already works in the county office in which the new officer was elected)?

  The statute on nepotism states that an elected official cannot appoint a relative within the 3rd degree. If that relative is already employed by the county, then the relative can remain. However, that employee may not be eligible for promotion because that would require an appointment by the elected official.

   

  Reference: 21 OS § 481

• Officer Training: Can officers and deputies be reimbursed for "approved training" prior to taking office?

  New officers can be reimbursed for travel, mileage, lodging and meals for approved training prior to taking office. However, deputies cannot be reimbursed.

   

  Reference: Title 19 § 165 B

• Open Records: Do county elected officials have to file fees in the County Clerk's office?

  Yes. The Open Records law requires any public body to file a written schedule of its fees with the County Clerks office.

   

  Reference: 51 OS § 24A.5 .3.(b) and 51 OS 24A.3 (2)

• Property Indexes: If information recorded by the County Clerk is accessible by public access terminals, does that satisfy the requirement of printing grantor/grantee indexes and other indexes required in Title 19 in book form?

  Yes. Information must be available to the public for viewing, and, if requested, a printed copy of the information must be provided.

   

  Reference: Title 19 OS § 286

• Receiving Reports: Are receiving reports required on Fuelman invoices?

  One report for each invoice is required. Independent verification is important. The purpose of the receiving report is to document that goods were actually received before the county pays for them.

   

  Reference: 19 OS § 1505 E

• Receiving Reports: Can multiple days be put on one receiving report?

  Yes, as long as an indication is made as to when goods/services were actually received.

   

  Reference: SA & I ruling

• Rural Fire Districts: Can Sales Tax Monies can be apportioned directly to Rural Fire Departments?

  There is no statutory authority to remit funds to Rural Fire Departments.

   

  Reference: SA & I recommended a District Attorney opinion be requested.

• Sham filing: Can the Sham filing statute (19 OS 267) be used when an erroneous instrument is presented for recording?

  Title 19 OS 267 can only be used for "sham" filings as described in the statute.

   

  Reference: 19 OS § 267; 21 OS § 1533

• Split purchase order: Can purchase orders be split between fiscal years to avoid bidding?

  the law states that purchases made in excess of current bid limit in a 12-month period must be bid. If the intent of the split is to avoid bidding, that is in violation of the law and subject to punishment.

   

  Reference: 19 OS 1501 3 a

• State Contracts: Can purchases be made from "out-of-state" state agencies if they are subject to competitive biddings, without going to bid?

  No. Purchasing without a bid is limited to state agencies subject to the Oklahoma Central Purchasing Act.

   

  Reference: 19 OS § 421.1© and 19 OS 1501.3. (h)

• State Contracts: When using a local vendor to purchase a State Contract item, can the local vendor exceed the specification for the same price?

  The law reads "same exact item". Substituting an incidental item such as color would be acceptable; however upgrading from a 2009 to 2010 would not be considered an "incidental" specification.

   

  Reference: 19 OS § 1501.3 (I)

• Timesheets: Who keeps time sheets?

  Each elected official is responsible to see that timesheets are complete and accurate. The timesheets may be filed with the Payroll Clerk in the County Clerk's office or within each department. Currently, no statutory requirement exists for keeping timesheets.

   

  Reference: SA & I ruling

• Unclaimed Property List: Does the Mineral Unclaimed Property Report received from the State Treasurer's office by the County Clerk have to be approved by the board of county commissions?

  The clerk shall report to the board of county commissioners that the report has been received, and note the receipt in the minutes of the meeting, so the public can be informed.

   

  Reference: 60 OS § 658.1

• Vehicle Tags: How do you get a tag for a leased vehicle?

  Contact the local tag agent in your area and ask what their requirements are for a leased vehicle. The Oklahoma Tax Commission shall have the authority to determine what constitutes adequate proof as required by this section.

   

  Reference: 47 OS § 1139.1

• Web Site: What is the GSA website?
  https://www.irs.gov/
• Cash Voucher: Do cash vouchers require a receiving report?

  Documentation of the receipt of goods or services should be attached prior to approval. The receiving report (SA&I form 4030), or another form providing like information, can be used.

  
  Reference: 19 § 1504

• Part time: What is the definition of a part-time employee?

  This would be determined by the Personnel Policy in your county. In In terms of retirement, a part-time employee works less than 1,000 hours in a calender year.

  
  Reference: SA&I recommendation

• Cash Voucher: Do cash vouchers require a receiving report?

  Documentation of the receipt of goods or services should be attached prior to approval. The receiving report (SA&I form 4030), or another form providing like information, can be used.

  
  Reference: 19 § 1504

• Credit card : Can a deputy put meals on a county credit card for day trips?

  This is an allowable expense by Statute, if reimbursement of meals is allowed in your personnel policy. This would be subject to IRS regulation of taxing meals with no overnight stay.

  
  Reference: Title 19 § 161 thru 164 and IRS Publication 15 - B

• Land: Can the Board of County Commissioners sell county-owned land?

  Yes. See the statute for guidance

  
  Reference: 19 § 421.1(G)

• Excise-Equalization Board : Must the excise-equalization board sign a new oath of office with each term?

  Excise-equalization board members' appointments are coterminous with district 1 and 3 commissioners, and an oath of office should be renewed each four years, regardless of the lack of formal re-appointment by the OTC, judge, or commission.

  
  Reference: The members of the county board of equalization for each county in the state, before entering upon their duties, shall subscribe to the oath required of other county officers. 69 §2862

• Legal Counsel: Can county officers hire outside counsel?

  The sheriff, treasurer, or assessor in a county shall have the authority to employ a general counsel, either in-house as a staff attorney or through an outside law firm, to advice or represent that officer and his or her office in the performance of the official duties of that office. The board of county commissioners shall approve all contracts for outside counsel. A general counsel employed pursuant to this section shall be compensated from the funds of the employing county office.

  
  Reference: 19 OS § 527

• Expenditures of Funds: Are there restrictions on expenditures for county officers during elections?

  Whenever a county officer holding an elective office will not immediately serve a succeeding term in the same office, it shall be unlawful for the board of county commissioners, during the first six (6) months of the fiscal year in which said term of office expires, to approve claims for the operation of said office totaling in excess of one-half (1/2) the amount allocated for the operation of said office during said fiscal year, unless approval in writing is obtained from the county excise board, and any claim in excess thereof and any warrant issued pursuant thereto shall be null and void. SA&I has interrupted this to also include the carryover funds from Cash Funds.

  
  Reference: 19 OS § 347 ( c ) and SAI ruling

• Open meetings: Can you change a regular meeting?

  Regular meetings can be rescheduled, but you must give 10 days notice prior to implementation of any change.

  
  Reference: 25 OS §311 A(8)

• Open meetings: Can you add regular meetings dates during the year?

  No. All regular meetings must be posted by December 15. Additional meetings during the year would be a SPECIAL meeting requiring a 48-hour notice.

  
  Reference: 25 OS §311 A(11)

• Employees: Are E-911 Dispatchers considered emergency personnel under the FLSA?

  Refer to Website for Department of Labor.

  
  Reference: www.dol.gov

• Open Records: Is an invoice listing Rx for Prisoners a public record?

  Disclosing individual prescriptions by patient/inmate name would be a violation of HIPPA laws and this information should be held confidential. If the invoice lists Rx by prisoner name, a copy should be made. The copy should mark out the prisoners name and be attached to the purchase order for documentation for payment. Reference should be made as to the location of the original invoice. The original should be placed in a confidential file or perhaps given to the sheriff for filing.

  
  Reference: 19 1505(E) 10; 62 OS 310.19(B) and www.hhs.gov/ocr/privacy 51 OS 24(A) 4-5

• Pharmacy Records: Is an invoice listing Rx for Prisoners a public record?

  Disclosing individual prescriptions by patient/inmate name would be a violation of HIPPA laws and should be held confidential. If the invoice list Rx by prisoner name a copy should be made. The copy should mark out the prisoners name and be attached to the purchase order for documentation for payment and reference made as to the location of the original invoice. The original should be placed in a confidential file or perhaps given to the sheriff for filing.

  
  Reference: 19 1505(E) 10; 62 OS 310.19(B) and www.hhs.gov/ocr/privacy 51 OS 24(A) 4-5

• Deputies: Can a treasurer's deputy sign off on a plat if the treasurer is gone?

  By statutory authority, the first or chief deputy or assistant shall carry on the duties of the office during the absence of the principal officer … It is customary for deputies to sign the officers name, then their signature. By statutory authority, the first or chief deputy or assistant shall carry on the duties of the office during the absence of the principal officer … It is customary for deputies to sign the officers name, then their signature.

  
  Reference: 19 OS § 185.65

• Voucher: Who is responsible for preparing a cash voucher claim, form 270, for refund of taxes?

  All claims for money, subject to refund or disbursement as in this act provided, shall be filed with the county clerk, who is hereby authorized to audit the same, and to issue a voucher for such amounts thereof as he may find to be due the respective claimants. Since the Treasurer is the trustee of the account he/she would initiate the claim form 270, filling with the county clerk and advising the clerk's office of the account to be paid from.

  
  Reference: 19 OS §§ 625-691

• Open Meeting: Can the Board of Tax Roll Corrections' members be together at other times according to the Open Meeting Law?

  Any discussion of board business by the board members must be conducted in a posted open forum in accordance with the Open Meeting Act. Small boards whose members have other public roles have a burden to insure that public business is done in the public. Often in small communities, this can seem problematic.

  
  Reference: 25 OS § 311 A

• Circuit Engineering: Can Counties purchase from circuit engineering districts without bidding?

  Circuit Engineering Districts are considered a State Agency. The County Purchasing Act exempts purchases from State Agency from bidding as long as they are subject to the State Purchasing Law.

  
  Reference: 19 OS 1501 69§ 687.1

• Tax Warrants: How long is a tax warrant valid?

  Sixty (60) days from the date of issuance. A warrant is issued when the Treasurer delivers it to the Sheriff.

  
  Reference: Title 68 § 3104 et seq

• Tax Warrants: Can a payment plan be established after issuing a Tax Warrant?

  Yes. The Sheriff is allowed to utilize any method, allowed by law, to collect the tax. SA&I advises that any payment plan should be a joint effort with the Treasurer's office.

  
  Reference: Title 68, Section 3104.B.1-2. SA&I Ruling

• Inventory: Who is responsible for updating inventory?

  Each elected official is responsible for updating the inventory and providing a copy to the county clerk.

  
  Reference: 19 OS 178.2 - 178.3; Purchasing Handbook, Chapter 10

• Inventory: How can you remove items from inventory that can not be located?

  Document the items not found; File a sheriff's report. Present to Board of County Commissioners.

  
  Reference: SAI recommendation

• Affidavit: Does the Affidavit for Contracts and Payments have to be attached to each purchase order?

  No. Any county executing a contract with any architect, contractor, supplier or engineer for construction work, services or materials which are needed on a continual basis from such architect, contractor, supplier or engineer under the terms of such contract, or executing more than one contract during the fiscal year with such architect, contractor, supplier or engineer, may require that the architect, contractor, supplier or engineer complete a signed affidavit as provided for in subsection A of this section which shall apply to all work, services or materials completed or supplied under the terms of the contract or contracts.

  
  Reference: 62 OS 310.9 (B)

• Bidding: Is outfitting a fire truck with additional equipment required to be bid?

  If the "total" cost of the fire truck, including add-ons will exceed the current bid limit then the items would need to be bid as a project.

  
  Reference: 19 OS 1505-1507; Specifically 19 OS 1501 A.3.(a); Purchasing Handbook, Chapter 3

• Election Board Depository: Can purchases be made from the Election Board depository account?

  Yes. Statute establishes the Election Special Depository account in which forfeited filing fees are deposited (and others fees). The law specifically allows for the Expenditures of forfeited filing fees from said fund to be made by the secretary of the county election board for any lawful purpose." The expenditures would be subject to the Purchasing Act, most specifically the current bid limit bidding requirement.

  
  Reference: 26 OS § 3-108; 19 OS 1501 et seq

• Officers Salary: Who is responsible for setting salaries for county officers?

  Board of County Commissioners determine the salaries for all county officers, including those counties which utilize the County Budget Act.

  
  Reference: 19 OS § 180-58-180.83; 1999 AG 1

• OTC Form 936-R: How long does the repossessor of a manufactured home have to secure the 936-R from the County Assessor?

  The repossessor has up to 30 days to secure the 936-R from the County Assessor in the county from which the manufactured home was moved.

  
  Reference: 68 OS 2813 (F); OTC Rules 710:10-9-20,71-10-9-22; Treasurer Handbook, page 8-15

• Elections: Elected Officers: Are there restrictions on officers that are not opposed during an election?

  No. If you do not have an opponent, business continues. There are restrictions for those officers who DO have opponents. See references

  
  Reference: 19 OS § 347.c; 19 OS 333; 19 OS 421.2

• Emergency: Is there a limit on emergency purchases determined by the Board of County Commissioners?

  The BOC can declare an emergency regarding public building and waive the competitive bidding. The emergency declaration must be in an open meeting and approved by Board action.

  
  Reference: 61 OS 130 A.1; 63 OS 683.3; 63 683.11; 69 636.3; Purchasing Handbook page 3-20 and 3-21

• Inventory: Where are the consumable inventory reports filed?

  They are kept on file in the originating office. They can be kept electronically. Records can be destroyed after 5 years.

  
  Reference: 19 OS 1505(G) 1; 19 OS 1502; 19 OS 155.2; See Purchasing Handbook Chapter 10

• Federal Contracts: Can you buy off GSA Contract?

  The statutes do allow for these purchases. However Federal contracts are limited to areas of technology, homeland security, public health emergencies. See GSA.gov for more information.

  
  Reference: 19 OS 1501 A.3.I; GSA.gov

• Emergency: Does an elected official need to come to the Board of County Commissioners meeting to share a declaration of emergency?

  A county officer has authority to certify that an emergency exists requiring an immediate expenditure of funds. Such an expenditure of funds shall not exceed Five Thousand Dollars ($5,000.00). The county officer shall give the county purchasing agent a written explanation of the emergency along with a purchase order to be encumbered the following "business day". The county purchasing agent shall attach the written explanation to the purchase order.

  
  Reference: 19 OS 1505 I; See Purchasing Manual

• Uniforms: Can the county give employees a uniform allowance?

  Uniform allowances are allowed to be given to county employees. HOWEVER, under IRS regulations the allowance would be taxable UNLESS it is part of an accountable plan (receipts are provided within 120 days that the allowance is given). This means that the cost of uniforms, equipment and maintenance of such would need to be substantiated with receipts to verify actual cost equal or exceeding the amount of the monthly allowance. If actual cost is less than the monthly allowance the difference would be TAXABLE.

  
  Reference: For official IRS ruling follow IRS instructions provided in Revenue Procedure 2011-1

• Interest earnings: Can Highway Fund interest earnings be placed in the General Fund?

  Yes, because there is specific legislation giving the county commissioners the authority to place it in the general fund if they so choose. It should be noted however, that Attorney General Opinion 93-32 declares that constitutional law mandates that income earned on investment of dedicated taxes must be deposited with the principal (sales tax to sales tax; etc). However, May 9 1995, specific language was added to 19 OS 339 giving BOC authority to direct Highway Cash interest earnings to the General Fund.

  
  Reference: 19 O.S. § 339.A.14; 62 OS 348.1; AG Opinion 93-32; Treasurer's Handbook Page 16-15 & 16-16

• EMS Funding: How is an EMS District Dissolved?

  Any district may be dissolved, or the millage levy changed, by a majority vote of the registered voters voting at an election called for that purpose by the county commissioners of each county or part thereof included within the district; provided that such an election shall not be called unless either three-fifths (3/5) of the trustees of such district request the county commissioners to call such an election, or the respective county commissioners are presented a petition signed by not less than twenty percent (20%) of all registered voters in the district.

  
  Reference: 19 O.S. § 387; Article l0 §9C from the Oklahoma State Constitution

• Lost Warrants: Must the Indemnity Bond for Lost Warrants be presented to the Board of County Commissioner?

  Indemnity Board, SA&I Form 176 does not have to go before the Board. This form is developed in accordance with Title 62 OS 555 giving specific procedures for dealing with "second or duplicate checks.

  
  Reference: 62 OS 555 County Clerk Handbook page 15-6

• Utilities: Can utility bills be encumbered upon receipt of current billing?

  Yes. Utility bills should be verified and, when received, be encumbered for payment. Timely encumbrance is important.

  
  Reference: 19 OS 1500 et seq

• Utilities: Does a purchase order for payment of utilities need a receiving report?

  No. The invoice should be reviewed and verified by a county employee. Verification can by made by initialing and dating.

  
  Reference: SA&I Internal Audit Controls

• School Budget: Does the county excise board approve the budget of local school (K-12) districts?

  Yes. The Statute outlines the Excise Board responsibility in approval of budgets for taxing entities. Please note "municipality" or "municipal subdivision" as used in Sec 3007-3009 is defined in Sec 3014 as a taxing jurisdiction authorized by law to levy ad valorem taxes. Section 3020 specifically lists schools with regard to excise board functions.

  
  Reference: Title 68, sec. 3007, 3009, 3014, 3020 Title 70, Sec. 22-106

• Career Tech Budgets: Does the county excise board approve the budget of local technology center schools?

  Yes. The Statute outlines outline the Excise Board responsibility in approval of budgets for taxing entities. Please note "municipality" or "municipal subdivision" as used in Sec 3007-3009 is defined in Sec 3014 as a taxing jurisdiction authorized by law to levy ad valorem taxes.

  
  Reference: Title 68, sections 3007 & 3009, 3014, 3020; Title 70, Sec. 14-108, G

• Quotes: Do repairs need three quotes?

  Improvements to PUBLIC BUILDINGS in the range of $5,000 to $50,000 requires written bids. Repairs and Improvements in excess of $50,000 must be competitively bid.

  
  Reference: 19 OS 1501 B Purchasing Handbook page 3-10 61 OS 102 et seq

• Repairs: Do repairs need three quotes?

  No. Each department of county government needing repairs to equipment, machinery or vehicles shall make estimates and requisition a purchase order from the county purchasing agent for repairs not in excess of Five Thousand Dollars ($5,000.00). Repairs in excess of Five Thousand Dollars ($5,000.00) shall be submitted on a blanket purchase order as provided in Section 310.8 of Title 62 of the Oklahoma Statutes. Repairs or Improvements to PUBLIC BUILDINGS in the range of $5,000 to $50,000 requires written bids. Repairs and Improvements in excess of $50,000 must be competitively bid.

  
  Reference: 19 OS 1501 B Purchasing Handbook page 3-10 61 OS 102 et seq

• Public Buildings: Do repairs need three quotes?

  Repairs or Improvements to PUBLIC BUILDINGS in the range of $5,000 to $50,000 requires written bids. Repairs and Improvements in excess of $50,000 must be competitively bid. All require a written contract. See Title 61.

  
  Reference: 19 OS 1501 B Purchasing Handbook page 3-10 61 OS 102 et seq

• Open Meeting: If a meeting is canceled due to inclement weather can the meeting be held the following day?

  No. The meeting must be rescheduled. Regular meetings can be rescheduled by posting a 10 day notice with the County Clerk with the date and time of the rescheduled meeting. Or, a special meeting can be called requiring a 48 hour notice.

  
  Reference: 25 OS 311 County Clerk Handbook, Chapter 9

• Hours: Do all county offices in the courthouse have the same operating hours?

  All county officers within each county should be open during the same hours by mutual agreement amount the officers. Office hours must be posted in a prominent place easily seen by public. The Board of County Commissioners and Excise Board designate county holidays.

  
  Reference: 19 OS 136 19 OS 350 County Clerk's Handbook, pg 6-8

• Blanket Purchase Order: Must blanket purchase orders be published?

  All blanket purchase orders must be approved by the Board of Commissioners prior to encumbrance, which would require an agenda item.The Statutes do exempt the listing of approved blanket purchase orders from publication. Best practice would be to include the motion and the vote to approve blanket purchase orders, but do not list the individual blanket purchase order. They will be listed upon approval for payment.

  
  Reference: 19 § 444 County Clerk Handbook pg 7-7& 7-8

• Change drawer: Can officers have cash to give for change?

  Yes. Statutes authorize up to $1500 to be kept for change. It is important to follow SA & I guidelines on how to establish and account for the funds.

  
  Reference: 19 § 682 County Clerk Handbook, Pg 15-6

• Interest: Can Highway cash interest earnings be placed in General Fun?

  Yes. It should be noted however,that Attorney General Opinion 93-32 declares that constitutional law mandates that income earned on investment of dedicated taxes must be deposited with the principal (sales tax to sales tax; etc). However, May 9 1995, specific language was added to 19 OS 339 giving BOC authority to direct Highway Cash interest earnings to the General Fund.

  
  Reference: 19 O.S. § 339.A.14; 62 OS 348.1; AG Opinion 93-32; Treasurer's Handbook Page 16-15 & 16-16

• EMS Funding: If an EMS is collecting millage for funding and the EMS is shutting down services, what happens to the money collected from the mills?

  Remaining funds should be transferred to the County General Fund.

  
  Reference: 19 O.S. § 387; Article l0 §9C from the Oklahoma State Constitution

• Payroll: Are employee terminations reported to Oklahoma Employment Security Commission?

  No. Termination of employment is not required by OESC. However, if a child support garnishment has been issued there are notification requirements to Oklahoma Child Support Services.

  
  Reference: http://www.okdhs.org/NR/rdonlyres/192B9053-9BB7-4DA6-830F-863827BEA1B3/0/EmployerHandbook_ocss_10172011.pdf

• Payroll: Can county clerks charge a fee for handling garnishments?

  A garnishee may deduct a fee of Ten Dollars ($10.00) from the funds of the defendant in the garnishee's possession as reimbursement for costs incurred in answering. If the garnishee is not indebted to the defendant and the garnishee's answer evidencing that is filed and mailed or delivered to the judgment creditor or to the judgment creditor's attorney of record, the garnishee may assess the judgment creditor a fee of Ten Dollars ($10.00) as reimbursement for such costs. Garnishments must be "answered each pay period."

  
  Reference: 12 OS §1190

• Payroll: Is overtime pay reported as salary to Oklahoma Public Employee Retirement?

  Lump-sum payment made to a member for accrued or earned vacation or sick leave is not subject to retirement contributions. Also, do not pay retirement contributions on vacation, annual leave, or holiday pay paid to a member who is receiving both their regular salary and payment for their vacation.

  
  Reference: OS 74 §902 et seq OAC 590:10-5-8

• Payroll: Is vacation or sick leave subject to retirement contributions?

  It is illegal to pay retirement contributions on overtime wages or compensatory time received by exempt employees. Overtime hours and wages cannot be used in determining a member's service credit time or average compensation when calculating retirement benefits. Wages paid to a member for overtime work should not be reported in the hours worked column or any other place on the payroll report.

  
  Reference: Refer to OPERS Handbook

• Payroll: Are longevity payments subject to retirement contributions?

  Yes. Longevity payments are included as salary and contributions are paid on same.

  
  Reference: OAC 590:10-5-8

• Payroll: Do counties have to file an Equal Employment Opportunity report?

  Yes, Counties file an EEO-4, Beginning with the 1993 survey year and biennially (every odd-numbered year) thereafter. Those who must file this report include: (1) all States; (2) all other political jurisdictions which have 100 or more employees; and (3) a sample of those political jurisdictions which have 15-99 employees. The sample is rotated biennially, so that none of the smaller jurisdictions will be required to file in consecutive survey years, but all will be required to file in their turn. Sampled jurisdictions will be informed by receipt of the forms that they have been selected to report in a particular survey year.

  
  Reference: http://www.eeoc.gov/employers/eeo4survey/e4instruct.cfm

• Garnishments: When does the 6-month period begin for Continuous garnishments?

  The six month period begins upon time of service (when filed with clerk), unless, the judgment debtor is already subject to a garnishment. The second garnishment shall take effect immediately upon the conclusion of the prior garnishment, and shall be effective for its full period of time.

  
  Reference: 12 OS §1170 et seq

• Resale: Is the Resale Fund subject to purchasing laws?

  Purchases made for goods and services from the Resale property fund are subject to the purchasing laws including bidding and documentation of receipt of goods (i.e. receiving report) and any county policy and procedures as set forth by the purchasing department. The exception would be the method of payment. Resale expenses are paid by cash voucher and claim as processed by the County Clerk. There should be a Financial Statement submitted each June 30 to the Board of County Commissioners for approval.

  
  Reference: 68 OS 3137 -Financial Statement, SA&I Form 409 Cash Voucher Claim, SA&I 270 Voucher, SA&I Form 1293 Purchasing Laws 19 §§ OS 1500-1507

• Health Department Fees: Can Fees collected by the Health Department be appropriated to the current year budget?

  County health departments may collect fees for health related services and fees for environmental services. Money received by a county shall be deposited with the county treasurer in the county where earned as provided for in 19 OS § 681. The funds shall be added in accordance with 19§ 683-684, to specified items of the Health Department appropriations and no further action or appropriation of the excise board shall be required to make such available for expenditure.

  
  Reference: 63 OS § 1-206.1 Oklahoma Health Department (ODH) Form 35 19 OS § 681 and 683-684

• Fees: What fees are deposited to the General Fund?

  The general fund shall include all appropriations and expenditures financed from the levy of ad valorem tax under any of the provisions of Section 9, Article X, of the Oklahoma Constitution, and all revenues from sources other than ad valorem taxation except the proceeds derived from the sale of bonds and those revenues specifically required by law to be deposited into the sinking fund, the building or replacement funds, cash funds, or any other fund or funds so specifically designated by statute.

  
  Reference: 68 OS 3009 (C )

• Land : Does 19 O.S.Supp.2013, § 421.2 prohibit a board of county commissioners from declaring county-owned real property as surplus to the needs of the county during the time period beginning 30 days before the filing period for any election of a county commissioner and ending the day after a county commissioner is sworn in?

  Title 19 O.S.Supp.2013, § 421.2 does not prohibit a board of county commissioners from declaring county-owned real property as surplus to the needs of the county during the time period beginning 30 days before the filing period for any election of a county commissioner and ending the day after a county commissioner is sworn in. Source 2014 AG 9. This should be read in entirety.

  
  Reference: 19 OS 421.1 (G) 2014 AG 9

• Groceries: Do groceries have to be bid for senior citizens?

  There is no feasible means on bidding groceries. The use of a blanket purchase order for groceries would be best business practice, but not required. Due diligence should be used in acquiring the best price possible.

  
  Reference: Audit Standards SA&I Ruling 5-25-2016 Audit Standards SA&I Ruling 5-25-2016

• Travel: Does a purchase order have to be encumbered prior to travel?

  Yes. Reimbursement Travel must be encumbered (prior to the trip) with an estimated amount to insure adequate funds are available.

  
  Reference: Audit Standards SA&I Ruling 5-25-2016

• Drug Test: Is a receiving report required for a drug test?

  Yes. A receiving report must be included for each purchase to ensure that the goods and/services were received. (exception is travel, payroll)(see utilities)

  
  Reference: Audit Standards SA&I Ruling 5-25-2016

• Equipment: What is the proper procedure for purchasing equipment from another county department?

  The purchase of equipment between county department should placed on a BOC agenda. It could be formalized with a Resolution or by using Transfer document SA&I #1-9001 detailing the departments involved and price of equipment. The funds would be paid by using a purchase order. This should only be used in RARE situations.

  
  Reference: Audit Standards SA&I Ruling 5-25-2016

• Forms: Can names be pre-printed on purchase order?

  Preference is no pre-printed names. However, any pre-printed names would still need to be accompanied by an original signature.

  
  Reference: Audit Standards SA&I Ruling 5-25-2016

• Equalization Board: Can the Equalization Board extend hearings past May 31?

  The extension of protest hearings for larger counties and budget board counties are reference in Title 68 OS 2863 A. However, Attorney General Opinion 00-23, Footnote 2 references "in all counties a special session may be called if the board determines that the number of protests pending make it impractical to complete hearing and adjudication prior to May 31. The special session can run from June 1 to July 31." (cited)

  
  Reference: OS 68 2863 Ag 00-23 see footnote 2

• Fire Departments: What is the amount of blanket bond coverage needed for non-employee designated requisition and receiving officers?

  All non-employee requisitions and receiving officers, for Fire Departments organized under Titles 11, 18 or 19, shall provide evidence of blanket bond coverage or employee dishonesty liability insurance. The amount of coverage should be at a minimum the amount of coverage carried on the county employees or commensurate with the amount of public dollars the individual has under their authority. A copy of the bond or policy shall be on file with the County Clerk's office. The State of Oklahoma Fire Department Insurance Program is a resource for coverage for Fire departments, 1-888-521-7475. This procedure is recommended by the State Auditor & Inspector to be in place for all non-county employees designated receiving and requisitioning officers.

  
  Reference: HB 2360- 19 OS 1501 & 1503 Effective July 1, 2016

• Purchasing: Are multiple purchases for a single item required to be on a blanket purchase order?

  Blanket purchase orders MAY be used for recurring goods and services, however they are not required. If a single item is being purchased, such as rock, a single purchase order could be issued and multiple purchases made as long as it does NOT exceed the amount encumbered (or quantity). A receiving report should be attached for EACH day of purchase. A single purchase order would require a description of goods or service and quantity to be purchased. A Blanket purchase order is REQUIRED for REPAIRS in excess of $10,000.

• Inventory: Can a county sell surplus property to other another county by agreement or resolution?

  It is advised to solicit bids because of Attorney General Opinion issued 4-20-1998 or solicit advise from your local district attorney.

  
  Reference: http://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=62665

• Auction: Can the County Commissioner set a minimum bid requirement at an auction?

  There is no statutory guideline. Bid requirements should be communicated with the auctioneer and noted in the minutes of the commission meeting.

  
  Reference: 19 OS 421.1 generally

• Payroll: Can counties mandate direct deposit for the employees?

  Attorney General Opinion 2009-31 allows counties to mandate direct deposit in CERTAIN situations. Please review the opinion.

  
  Reference: 2009 AG 31

• Auction: Who advertises for public auction for circuit district auctions?

  The auctioneer.

  
  Reference: 19 OS 421.1

• Bid: Can you purchase items in phases (such as mini-blinds), not exceeding $10,000 in each phase and not bid?

  If the total cost of the blinds would exceed $10,000 (even if it is separated by a fiscal year) the item (or project) is subject to the bidding procedure. The specifications could set out a purchase schedule over a period of time.

  
  Reference: 19 OS § 1501 (3) (a)

• Bid: Do in-state bidders receive a 10% preference?

  No. 74 OS § 85.17 was repealed November 1, 1999.

• Bid: If the County enters into an agreement with a third party to solicit bids for health insurance, is the third party subject to the bidding laws?

  AG Opinion 1985 - 45 states that insurance coverage for the county and/or it's employees is exempt from bidding.

  
  Reference: AG 1985-45

• Bid: What is the procedure when a vendor cannot provide product at the bid price?

  The county my solicit telephone quotes for the items needed from the list of qualified bidders and purchase from the lowest and best quote.

  
  Reference: 19 OS § 1501.A.3.g

• Bid-multicounty: Can county health departments use the same bid?

  Counties may purchase from joint bids provided the publication of said bid was joint. Notice of publication must list all participating counties; advertised in each county and selected vendor must be willing to provide to all participating counties.

  
  Reference: 19 OS 2007 § 1501 (A)(3)(o)

• Bid Length: Can awarded bids overlap in a fiscal year?

  Yes, however they cannot exceed a 12-month period. Purchase orders should be reissued on July 1.

  
  Reference: 19 OS §1505 B.1

• Blanket Purchase Orders: Can you make multiple payments on a blanket purchase order?

  Yes, they are called progress payments. Documentation for each payment is very important. The County Clerk should make sure the accounting software can make adjustments for partial payments without releasing the balance of the BPO.

  
  Reference: 62 OS § 310.8

• Blanket Purchase Orders: If blanket purchase orders are not used, do they need to close after 30 days?

  The statute doesn't give a time limit; however, if there is not a reason to leave the BPO open, it should be closed to allow the funds to be released back into the account. The exception would be that all BPO's should be closed on June 30 of each year.

  
  Reference: 62 § 310.8

• Blanket Purchase Orders: Should blanket purchase orders be closed out at the end of the fiscal year?

  Yes, purchases cannot be made with prior year funds. The purchasing agent should contact the requisition officer and remind them to close out the purchase orders. Good cash management practices would encourage a BPO to be closed every 30-days so the unused funds can be released and adjusted back into the appropriation account. However, the statute does not give a time limit.

  
  Reference: 62 OS 310.8 etseq; 19 OS 1501 etseq

• Blanket Purchase Orders: What is the approval process for blanket purchase orders (BPO)?

  The County Clerk presents the BPO's to the Board at the time of issuance, and the County Clerk should list approval in the minutes. When a BPO is presented for payment, the officer signs that it has not been exceeded, and the Board signs the approval for payment.

  
  Reference: 19 OS 1505 generally

• Budget - Supplemental: Do supplemental school budgets have to be published and signed by the Excise Board?

  Yes, and they are submitted to and approved by the County Excise Board.

  
  Reference: 68 OS § 3021

• Budget - Temporary: Do temporary estimates of needs for schools have to be published?

  No. However, they are submitted and approved by the County Excise Board.

  
  Reference: 68 OS § 3020; Const. Art 10 § 9

• City-County Joint : May counties and cities/towns purchase together?

  Yes, through an interagency (inter-governmental) agreement.

  
  Reference: 19 OS § 339

• Claims: Do late fees and interest have to be paid by the county on a credit card?

  Yes. It is usually specified in the credit card agreement. It is suggested the due date be adjusted to avoid paying these charges.

  
  Reference: 19 OS 1506(a) generally

• Copier Maintenance: Does the $10,000 limit apply per copier or company for maintenance agreements?

  Service or maintenance contracts on machinery or equipment that are entered into at the time of the purchase are not required to be bid. If not, the agreement would be by copier and would require a bid if the agreement amount is over $10,000.

  
  Reference: 19 § 1501 (A)(3)(d)

• Credit Cards: Can the County use reward points on Sheriff credit cards?

  Monetary value should go to the General Fund. If not monetary, the reward should be used for county purposes only. Under NO circumstance can the rewards be for personal use. Any item "purchased" should be placed on inventory in accordance with policy.

  
  Reference: 19 OS 1506(a) generally

• Credit Cards: When a new County Sheriff(or a County Commissioners) takes office, should the credit card be renewed?

  Change of officials does not matter because the card is in the name of the County. Renewal of the agreement would be subject to the terms of the agreement.

  
  Reference: 19 OS 1506(a) generally

• Emergency Purchases: Can a county officer determine an emergency?

  A county officer can determine that an emergency exists and expend up to $5000 without a purchase order. The purchase order should be issued as soon as possible.

  
  Reference: 19 OS § 1505 (l)

• Employees: Who appoints the first deputy?

  Each principal officer must appoint a first or chief deputy and record the appointment in the County Clerk's office. This includes foremen and undersheriffs.

  
  Reference: 19 OS §§ 180.65(B), 180.81(B)

• Equipment: Can a county loan or lease equipment to another county?

  Yes. With restriction, a county can loan or lease equipment to another county. Read the Statutory reference.

  
  Reference: 19 OS §§ 339(A)(7); (16)

• Estimate of Needs: Can Estimates on Needs filed by County Officer be increased?

  Yes. In accordance with statutes.

  
  Reference: 68 § 3021 and 69 OS § 3005 para 1-5

• Excise Board: How often are the County Excise Board members reappointed?

  County Excise Board members' terms are coterminous with that of the County Commissioners in Districts 1 and 3.

  
  Reference: 68 OS § 2861; ? 3005.1 (A)

• Fuel Charges - Sheriff: Can the sheriff charge fuel within the county?

  Yes, within limitations. Credit cards may be used for the purchase of fuel, within the county, on weekends, nights, or holidays when fuel cannot be obtained from the vendor to whom a bid for such fuel purchases has been awarded.

  
  Reference: 19 OS § 1506

• Inventory: Can bunker gear (for Fire Departments) be inventoried as one unit or do you need to inventory each unit (pants, jacket, boots, etc.)?

  Either way is acceptable. If inventoried as a unit, the items should be described on the inventory card. It is important to be consistent with how other inventory is tracked.

  
  Reference: 19 OS §176 et seq

• Inventory: If a product was purchased that costs more than $250.00, but less than $500, and was not put on the inventory, do you still have to surplus it?

  Yes, county-owned property needs to be shown as surplus and entered into the commission minutes. This provides a better record. Although it is not a statutory requirement, it is considered a good practice.

  
  Reference: 19 OS § 176 et seq

• Inventory: If inventory is determined as surplus and sold, who gets the money?

  The money should be deposited into the fund that originally paid for the equipment (regardless of who sold the equipment); If that cannot be determined, all monies should go to the general fund.

  
  Reference: 19 OS 176 et seq

• Inventory: Is there a separate form for land inventory?

  Counties can use SA&I form 3511 or 9005, completing those parts relevant to land.

• Inventory: What is the criteria for ROAD and BRIDGE material to be kept on consumable inventory?

  For items purchased in lots of $500.00 or more (rock, bridge beams, culvert, etc), the report is filed with the originating officer.

  
  Reference: 19 OS §1502;1505(G)(1-2)

• Inventory: Who is responsible for putting county-owned property on inventory when it is acquired at resale?

  The County Treasurer should provide a list of the county-owned property to the Board of County Commissioners. A copy should be filled with the County Clerk.

  
  Reference: 19 OS Chapter 6 et seq

• Invoices: Do Invoices have to be original?

  The statute is silent on this. However, it is HIGHLY recommended by SA & I and by good accounting practices to pay from the original invoice to avoid duplicate payment. If a copy is used, document that it is a copy or that the invoice was paid from a duplicate.

• Invoices: If the invoice is dated before the purchase order, is the county required to pay it?

  Yes, the County would be responsible for the debt. However, the purchasing law is very specific that purchase orders shall be encumbered prior to the purchase. The officer should sign documentation as to why this procedure was not followed.

  
  Reference: 19 OS § 1501

• Jail: Do counties with a population over 100,00 have to bid for food for the jail?

  Yes. They must bid or take telephone quotes.

  
  Reference: 19 OS § 1501

• Land: Do purchases of land have to be bid?

  The land is considered a sole source in most situations, but there are statutory guidelines for the selling of property requiring 1) three appraisals of property; 2) District Attorney approval; and 3) Board of County Commissioners approval of the purchase price. It is recommended that these procedures be mirrored in purchasing land. Upon agreement of price, purchasing procedures would be followed in the issuance of purchase order, encumbrance, etc. NEW LAW EFFECTIVE November 1, 2008, 19 OS 421.2 (G) New law sets out procedures in detail regarding: Board action; Certified Appraisal; Sealed Bid; Commissioners can compel auction to determine highest market value; using land as collateral to finance future projects and retaining use of land.

  
  Reference: 19 OS §§ 342-344; This procedure is mirrored after the "selling" of land and approved by SA & I ; NEW Law, effective Nov 1 2008 19 OS 421.2 (G)

• Lease: Is the $10,000 cap of lease/rentals without a bid subject to a fiscal year limitation or total lease period?

  The total lease period can not exceed the current bid limit in payments, unless the item has been bid.

  
  Reference: 19 OS 2007 § 1501 (A)

• Lease: Where are 120-B forms for lease purchase agreements filed?

  The law requires the State Auditor and Inspector to be notified of lease agreements, and the practice is that a copy is to be sent prior to approval. The county should maintain a copy in the County Clerk's office.

  
  Reference: 19 OS 1501 et;69 OS 636.3 et seq

• Liens: How long does a contractor have to file a mechanic lien?

  The general contractor has 120 days and a subcontractor has 90 days.

  
  Reference: 42 OS §§ 141-154 and County Clerk's Handbook, Ch 12

• Medical: How do you handle the purchasing for an inmate who is hospitalized?

  A blanket purchase order should be issued with an estimated cost.

  
  Reference: 62 OS § 310.8 generally

• Military: Can an elected county official serve in the US Military simultaneously?

  Although the Oklahoma Constitution, Article 2, Section 12 appears to say that you cannot be an elected official and be in the military at the same time, it has been interpreted by attorney generals and the legislature over the years to mean that you can be both an elected official and in the military, just not at the same time. In order to be actively on military duty, the official must take a leave of absence until the duty is over. Title 51 OS § 3.1 addresses this in that it says that if an official is absent for more than six months on military duty, the officer must take a leave of absence, and the interim official must surrender the position back to the official when they return.In essence, the official cannot be paid by both the county and military at the same time. The exception to that is in Title 44 OS § 209, which says that during the first 30 calendar days of duty, the officer is still paid by the county. After that, the county MAY elect to pay the difference between the officials' county pay and military pay.

  
  Reference: Oklahoma Constitution Art 2 Section 12; 51 OS § 3.1; 44 OS § 209; AG 83-32

• Payroll: Can Counties pay bonuses?

  No. Longevity and safety awards are considered the only additional "bonuses" for employees and would need to be budgeted.

  
  Reference: 19 OS 339(10);19 OS 180.84; 74 OS 840.2

• Payroll Taxes: An invoice is received for unemployment benefits after the end of the fiscal year, can it be paid?

  The question is - when is it a liability? The answer in this situation would be when it is known which, makes it a current liability and obligation. Pay the invoice out of current year money and document that it was not a known liability prior to June 30.

• Plats: Are there requirements for filing a plat in the County Clerk's office?

  Yes. Specifications are outlined in 11 OS ? 42-104; 46-104.

  
  Reference: 11 OS § 42-104 and 11 OS ? 46-104

• Professional Services: When you contract with a professional service, how do you encumber the amount on purchase orders?

  Professional Services are defined in the Statute, 18 OS 803.6 An estimated amount is okay. Have the professional give you a good estimate.

  
  Reference: AG Opinions 80-269, 80-295, 83-198;85-180; OS 74 85.28

• Purchase Order: Can a purchase order be exceeded by 10%?

  There is no statutory provision for exceeding the encumbered amount. Caution should be used in estimating price and delivery costs. If in rare cases, price exceeds the encumbered amount, be sure and document.

  
  Reference: 26-3

• Purchasing: Are maintenance and upgrades considered repairs?

  Items added to equipment such as adding lights to a patrol car or sirens to a fire truck, etc. would be considered upgrades and would be subject to bidding. Upgrades to software MAY be considered sole source and would need the proper documentation.

  
  Reference: 19 OS 1501 et seq

• Purchasing: How many receiving officers can each department appoint?

  Each officer can designate up to two employees to act as receiving agents (and requisition agents). These appointments must be filed with the County Clerk and entered into the Commission minutes. Officers can designate employees in a different office if there is only one employee in their office. One employee can not serve in both positions.

  
  Reference: 19 OS 1503

• Purchasing: Is it $3.00 a ton or a yard for unprocessed materials?

  The statute reads a yard or a ton.

  
  Reference: 19 OS 1501 (f)

• Receiving reports: If multiple receiving reports are required, does each one have to be signed?

  All items should be itemized. If it is a matter of not having enough room to report the total delivery, you can simply state "continued - see attached". HOWEVER, if items are received at different times, then each one should be signed as the goods are received.

  
  Reference: 19 OS 1505 § et seq

• Receiving reports: Is a signature from the delivery person required on the receiving report?

  If the person is not available, document who delivered (UPS, Post office, etc.) and attach any documentation such as a delivery ticket. The receiving report should be itemized and signed by the receiving officer.

• Repairs: Is there an upper limit on repair of equipment?

  Each department needing repairs of equipment, machinery, or vehicles shall make an estimate and requisition a purchase order from the purchasing agent. Repairs in excess of $5000 must be submitted on a blanket purchase order and approved by the Board of County Commission.

  
  Reference: 19 OS § 1501 (B); 62 OS § 310.8

• Repairs: What is the procedure if the repairs exceed the $5000 estimate?

  Approve a blanket purchase order and cancel the original. The blanket purchase order should be documented with reference to the original PO. A BPO can be increased to cover unforeseen expenses. Caution should be used.

  
  Reference: 62 OS §? 310.8(A)

• Repairs-Out of state: What are the different ways we can take care of out-of-state repair bills for the sheriff's department?

  For repairs during out-of-state travel, the options available are: 1) purchase order issued to vendor; 2) credit card; and 3) cash (if this is done, it would need to be because the vendor would not accept a purchase order and no credit card was available.

  
  Reference: 19 OS 1500 et seq; 63 OS 2007 Sec 683.11

• Requesting and Receiving officers: Must the appointment of requesting and receiving officers be made each fiscal year?

  No. If the list is kept up to date each time a change is made, you do not need to do a new list at the beginning of each fiscal year.

  
  Reference: 19 OS § 1501(A)(4); 1503

• Safety: Do counties have to have safety meetings and do officers have to attend?
  There is no statutory requirement for safety meetings. Your insurance carrier may require it.
• Safety Awards: Can county officials receive safety incentive awards?

  No. It is prohibited by Statute.

  
  Reference: 19 OS 339(10)

• Safety Awards: Who determines amounts of safety related incentives for the county?

  The Board of County Commissioners.

  
  Reference: 19 OS § 180.84

• Scrap metal: Can the county sell scrap metal?

  Yes. Property must be determined as surplus by the Board of County Commissioners my solicit telephone quotes for the removal of recyclable.

  
  Reference: Chapter 11 Purchasing; 19 OS 421.1

• Tax Statements: Are County Treasurers required to mail tax statements?

  Treasurers are required to send tax statements 30 days after the tax rolls have been completed.

  
  Reference: 68 OS § 2915

• Tort Claim: What is a Tort Claim?

  A tort is defined as a legal wrong, independent of contract that involves the violation of a duty that results in a loss to any person, association, or corporation caused by an act by public officials within the scope of their employment. A tort claim is not a lawsuit. The Claim must be filed with the County Clerk and presented to the Board of County Commissioners. The Board can approve, deny, or allow the claim to expire by operation of law.

  
  Reference: 51 OS § 151-170 as amended

• Travel: Can county employees get reimbursed for meals without an overnight stay?

  Oklahoma Statutes allows for reimbursement. However, there are IRS rules regarding reimbursement of meals without an overnight stay.

  
  Reference: 19 OS § 163; www.irs.gov (click on government entities)

• Travel: Can tips for meals be paid on the credit card?
  The statute is silent; there is no guidance on this, therefore it needs to be stated in the county's policy and procedure manual.
• Travel: If a county officer is receiving statutory travel allowance on their personal vehicle, can the county supply him/her with a pike pass?

  For officers receiving a monthly travel allowance,the Pike Pass could only be used for out-of-county travel. For officers driving a county vehicle and employees on official business, the county can issue a county pike pass.

  
  Reference: 19 OS 163 et seq

• Utilities: Do counties have to pay tax and late fees on utility bills?

  Public utilities regulated by the Corporation Commission may not assess any late fees upon the county until a 30-day period has lapsed since the receipt of the bill.

  
  Reference: 62 § 305.1

• Web Site: What is the ACCO web site?
  https://www.okacco.com/
• Web Site: What is the Oklahoma Tax Commission Web site?
  https://www.ok.gov/tax/
• Web Site: Where can I find Oklahoma Statutes on line?
  https://www.oscn.net/v4/
• Web Site: Where is the IRS web site?
  https://www.irs.gov/