The more restrictive section prevails.

Reference: 75 O.S. § 22

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 current bid limit.

Reference: 19 O.S. § 1501(A)(3)(d)

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

Reference: 19 O.S. § 347(c); 19 O.S. § 333; 19 O.S. § 421.2

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 $5,000. 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 O.S. § 1505(I); Purchasing Handbook for Oklahoma Counties

Refer to Department of Labor website.

Reference: www.dol.gov

Each principal officer must appoint a first or chief deputy and record the appointment in the county clerk's office. This includes undersheriff or assistant.

Reference: 19 O.S. § 180.65(B)

Yes. In accordance with statutes.

Reference: 68 O.S. § 3021 and 69 O.S. § 3005, para. 1-5

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 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 interpreted this to also include the carryover funds from cash funds.

Reference: 19 O.S. § 347(c); SA&I ruling

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 O.S. § 3009(C)

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 it was earned as provided for in 19 O.S. § 681. The funds shall be added in accordance with 19 O.S. § 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.

All county officers within each county should be open during the same hours by mutual agreement among 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 O.S. § 136; 350; Handbook for County Clerks of Oklahoma, Chapter 6

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.

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 O.S. § 1501

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 advise 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.
The county clerk in a county shall have the authority to employ a general counsel through an outside law firm, to advise or represent the county clerk 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.

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. To be actively on military duty, the official must take a leave of absence until the duty is over. Title 51 O.S. § 3.1 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 44 O.S. § 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 official's county pay and military pay.

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.

The board of county commissioners, or if the county has elected to come under the County Budget Act, the budget board members of the county, shall set the salaries for all elected county officials within the limits allowed by law.

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

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.

Yes. Any public body establishing fees under the Open Records Act shall post a written schedule of the fees at its principal office and with the county clerk.

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

Reference: SA&I recommendation

No. Longevity and safety awards are considered the only additional "bonuses" for employees and would need to be budgeted. A policy should be set and adopted by the board of county commissioners.

Incentive awards may be created by the Wellness Council. The incentive awards would be for employees participating in voluntary wellness programs that benefit their health.

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

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

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.

A 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.

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

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.

Professional services are defined in 18 O.S. § 803.6. An estimated amount is okay. The professional needs to give you a good estimate.

There is no statutory requirement for safety meetings. Your insurance carrier may require it.

No. It is prohibited by statute.

The board of county commissioners.

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.

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, difference would be taxable.

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

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

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.

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.

https://www.sai.ok.gov/

The extension of protest hearings for larger counties and budget board counties is referenced in Title 68 O.S. § 2863 A. However, AG Opinion 00-23, Footnote 2 asserts the following: "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." 

Reference: 68 O.S. § 2863; 2000 OK AG 23, see footnote 2

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

Reference: 68 O.S. § 2862; 68 O.S. § 2861

County excise board members' terms are coterminous with that of the county commissioners in districts 1 and 3.

Reference: 68 O.S. § 2861; 3005.1(A)

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 ensure that public business is done in the public. Often in small communities, this can seem problematic.

Reference: 25 O.S. § 311(A)

Yes. The statute outlines the excise board's responsibility in approval of budgets for taxing entities. Please note "municipality" or "municipal subdivision" as used in section 3007-3009 is defined in section 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: 68 O.S. § 3007; 3009; 3014; 3020; 70 O.S. § 22-106

Yes, and they are submitted to and approved by the county excise board.

Reference: 68 O.S. § 3021

No. However, they are submitted and approved by the county excise board.

Reference: 68 O.S. § 3020; Oklahoma Constitution, Article 10, Section 9

Circuit engineering districts are considered a state agency. The County Purchasing Act exempts purchases from state agencies from bidding as long as they are subject to the State Purchasing Law.

Reference: 19 O.S. § 1501; 69 O.S. § 687.1

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 O.S. § 1506(a) (generally)

Reference: 68 O.S. § 3010

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

Reference: 61 O.S. § 130(A)(1); 63 O.S. § 683.3; 63 O.S. § 683.11; 69 O.S § 636.3; Purchasing Handbook for Oklahoma Counties, Chapter 6

Yes. With restriction, a county can loan or lease equipment to another county. Read the statutory reference for more information.

Reference: 19 O.S. § 339(A)(7); (16)

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 O.S. § 339(A)(12)

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

Reference: 19 O.S. § 1505(G)(1); 19 O.S. § 1502; 19 O.S. § 155.2; Purchasing Handbook for Oklahoma Counties, Chapter 13

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 O.S. § 176 et seq

Yes. See the statute for guidance.

Reference: 19 O.S. § 421.1(G)

Title 19 O.S. § 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.

The source is 2014 OK AG 9, and it should be read in its entirety.

Reference: 19 O.S. § 421.1(G); 2014 OK AG 9

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. A special meeting could also be called requiring 48-hour notice.

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

Yes. Property must be determined as surplus by the board of county commissioners. The board of county commissioners may solicit telephone quotes for the removal of recyclables.

Reference: Purchasing Handbook for Oklahoma Counties, Chapter 6; 19 O.S. § 421.1

A tort is defined as a legal wrong, independent of contract, which 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 O.S. § 151-170, as amended

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

Reference: 19 O.S. § 285; 19 O.S. § 261; 16 O.S. § 28

Yes. Statutes authorize up to $1,500 to be kept for change. It is important to follow SA&I guidelines on how to establish and account for the funds.

Reference: 19 O.S. § 682; Handbook for County Clerks of Oklahoma, Chapter 15

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.

The county clerk in each county in Oklahoma is hereby 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 O.S. § 178.3

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 O.S. § 176 et seq

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 O.S. § 1505(E)(8-11)

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

Reference: 42 O.S. §§ 141-154; Handbook for County Clerks of Oklahoma, Chapter 12

SA&I Form No. 176, Indemnity Bond, does not have to go before the board. This form is developed in accordance with 62 O.S. § 555, which gives specific procedures for dealing with duplicate checks.

Reference: 62 O.S. § 555; Handbook for County Clerks of Oklahoma, Ch. 15

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. A special meeting could also be called requiring 48-hour notice.

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

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: Equal Employment Opportunity Commission website: https://www.eeoc.gov/data/eeo-4-state-and-local-government-information-report-statistics

A garnishee may deduct a fee of $10 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 $10 as reimbursement for such costs. Garnishments must be "answered each pay period."

Reference: 12 O.S. § 1190

Yes. The specifications are outlined in 11 O.S. § 42-104; 46-104.

Reference: 11 O.S. §§ 42-104; 46-104

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

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

Every year, the Secretary of State sends out a form to all county clerks for signatures of all elected officials that is due to them by January 1st. They also request signatures of the county clerk deputies and the court clerk deputies, as those offices are over the public records and the staff can sign to certify records. 

Also, when bond companies and finance companies process bonds for schools and cities, they will send a sheet to county clerks for their signature and verification of the net valuation for the bonds that is also filed with the Secretary of State.  

That is how signatures, original, electronic, and stamp, are registered with the Secretary of State. 

Reference: 19 O.S. § 257

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.

All claims for money, subject to refund or disbursement as the statutes provide, 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 they may find to be due the respective claimants. Since the treasurer is the trustee of the account, they would initiate SA&I Form 270, filing with the county clerk and advising the clerk's office of the account to be paid from.

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

Reference: 19 O.S. § 267; 21 O.S. § 1533; 12 O.S. § 29

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; Oklahoma Constitution, Article l0, Section 9C 

Remaining funds should be transferred to the county general fund.

Reference: 19 O.S. § 387; Oklahoma Constitution, Article l0, Section 9C 

There is no statutory authority to remit funds to rural fire departments. 

Reference: SA&I recommends a district attorney opinion be requested. 

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 O.S. § 176 et seq

Counties can use SA&I Form No. 9005, completing the sections relevant to land.

SA&I recommends that the items should be documented as not found, a report should be filed with the sheriff's office for major fixed assets that are missing, and it should then be presented to the board of county commissioners.

Reference: SA&I recommendation

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 O.S. § 176 et seq; 62 O.S. § 335

Each county officer or department head is responsible for updating the inventory and providing a copy to the county clerk.

Reference: 19 O.S. § 178.2; 178.3; Purchasing Handbook for Oklahoma Counties, Chapter 13

The county treasurer should provide a list of the county-owned property to the board of county commissioners. A copy should be filed with the county clerk.

Reference: Oklahoma Statutes Title 19, Chapter 6 et seq

For items purchased in lots of $2,500 or more (rock, bridge beams, culvert, etc.), the report is filed with the originating officer.

Reference: 19 O.S. § 1502; 1505(G)(1-2)

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

Reference: 19 O.S. § 1505(G)(1); 19 O.S. § 1502; 19 O.S. § 155.2; Purchasing Handbook for Oklahoma Counties, Chapter 13

Yes. Title 19, Section 421.1, allows the board of county commissioners by resolution to enter into an agreement to sell surplus equipment to another political subdivision of the state (county, city, school, fire department) for an agreed upon price without soliciting bids.

Reference: 19 O.S. § 421.1; 1998 OK AG 48

Yes, county-owned property needs to be declared as surplus by the board of county commissioners and entered into the commission minutes. This provides a better record. Although this is not a statutory requirement, it is considered a best practice.

Reference: 19 O.S. § 176 et seq

The county clerk in each county in Oklahoma is hereby 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.

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 the statutes which shall apply to all work, services, or materials completed or supplied under the terms of the contract or contracts.

Reference: 62 O.S. § 310.9(B)

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 O.S. § 1500 et seq; 63 O.S. § 2007

The auctioneer.

Reference: 19 O.S. § 421.1(F)

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

Reference: 19 O.S. § 421.1 (generally)

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

Reference: 1985 OK AG 45

If the total cost of the blinds would exceed the current bid limit (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 O.S. § 1501(3)(a)

No. 74 O.S. § 85.17 was repealed November 1, 1999.

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

Reference: 19 O.S. § 1505-1507; Specifically, 19 O.S. § 1501(A)(3)(a); Purchasing Handbook for Oklahoma Counties, Chapter 6

The purchasing agent may solicit telephone quotes for the item or items needed or they may select the next lowest and best bidder from the list of qualified bidders.

Reference: 19 O.S. § 1501(A)(3)(k)

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

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

All blanket purchase orders must be approved by the board of county commissioners prior to encumbrance, which would require an agenda item. The statutes do exempt the listing of approved blanket purchase orders from publication. It would be best 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.

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 O.S. § 310.8

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 BPOs should be closed on June 30 of each year.

Yes, purchases cannot be made with the prior year's 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.

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. Additionally, for repairs on heavy equipment (exceeding 10,000 pounds), a blanket purchase order is required when costs exceed $30,000. This is to ensure proper tracking and management of expenses related to such repairs.

Reference: 19 O.S. § 1501

The county clerk presents the BPOs 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.

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.

Circuit engineering districts are considered a state agency. The County Purchasing Act exempts purchases from state agencies from bidding as long as they are subject to the State Purchasing Law.

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

Yes. It is usually specified in the credit card agreement. It is suggested the due date be adjusted to avoid paying these charges. SA&I recommends avoiding late fees and interest charges because they may result in an audit finding.

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

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.

In the law, there is no provision for a donation. Public funds are for a public purpose and cannot be converted to private use. Thus, public assets cannot be donated or transferred to private organizations or non-profits. The law allows transfers to tribal governments, other counties, and political subdivisions (towns, cities, schools).

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

Yes. Statute establishes the election special depository account in which forfeited filing fees are deposited (and other 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 County Purchasing Act, most specifically the current bid limit bidding requirement.

A county officer can determine that an emergency exists and expend up to $5,000 without a purchase order. The purchase order should be issued as soon as possible. The county officer shall give the county purchasing agent a written explanation of the emergency that must be attached by the county purchasing agent to the purchase order.

Yes. With restriction, a county can loan or lease equipment to another county. Read the statutory reference for more information.

The purchase of equipment between county departments should be placed on the board of county commissioners' meeting agenda. It could be formalized with a resolution or by using transfer document SA&I Form No. 1-9001. The form should detail the departments involved and the price of equipment. The funds would be paid by using a purchase order. This should only be used in RARE situations.

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

All non-employee requisitioning 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.

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

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

Yes. They must bid or take telephone quotes. 

Reference: 19 O.S. § 1501

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.

Title 19, Section 421.2, 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.

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

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

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

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

The statute reads per yard or per ton.

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 the statutes which shall apply to all work, services, or materials completed or supplied under the terms of the contract or contracts.

Reference: 62 O.S. § 310.9(B)

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.

WARNING:
SA&I strongly discourages overruns on purchase orders.

Reference: 19 O.S. § 1505

Each officer shall designate up to two employees to act as receiving agents (and each county officer may designate not more than two employees as requisitioning 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 cannot serve in both positions.

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.

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.

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

Each department of the 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 $10,000. Repairs in excess of $10,000 shall be submitted on a blanket purchase order as provided in Oklahoma Statutes.

Each department of county government needing repairs to heavy equipment, meaning in excess of 10,000 pounds, shall make estimates and requisition a purchase order from the county purchasing agent for repairs not in excess of $30,000. Repairs in excess of $30,000 shall be submitted on a blanket purchase order as provided in Oklahoma Statutes. As long as these procedures are followed, there is no limit.

Reference: 19 O.S. § 1501(B); (C) 

The blanket purchase order should be approved, and the original should be canceled. The blanket purchase order should be documented with reference to the original purchase order. A blanket purchase order can be increased to cover unforeseen expenses, but caution should be used.

Unless otherwise provided by law, all public construction contracts exceeding $100,000, or construction management trade contracts or subcontracts exceeding $50,000, shall be let and awarded to the lowest responsible bidder by open competitive bidding after solicitation for sealed bids. Those projects, less than $100,000 and $50,000 respectively, are required to have three written quotes. It is recommended to read the statute as noted.

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

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.

The law states that purchases made in excess of the 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.

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

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

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

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

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.

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 O.S. § 1506(a) (generally)

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 O.S. § 1506(a) (generally)

Yes, with 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 O.S. § 1506(A)

Yes. They must bid or take telephone quotes. 

Reference: 19 O.S. § 1501

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

Reference: 62 O.S. § 310.8 (generally)

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 the prescription by prisoner name, a copy should be made. The copy should mark out the prisoner's 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 O.S. § 1505(E)(10); www.hhs.gov/ocr/privacy; 51 O.S. § 24A.4; 24A.5

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 O.S. § 1500 et seq

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: 68 O.S. § 3104(B)(1); (2); SA&I ruling

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

68 O.S. § 3104 et seq

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 officer's name, then their signature.

Reference: 19 O.S. § 185.65

Yes. It should be noted that 1993 OK AG 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, on May 9, 1995, specific language was added to 19 O.S. § 339 giving the board of county commissioners the authority to direct highway cash interest earnings to the general fund.

Reference: 19 O.S. § 339(A)(14); 62 O.S. § 348.1; 1993 OK AG 32; Handbook for County Treasurers of Oklahoma, pp. 16-15 and 16-16

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 O.S. § 2813(F); OTC Rules 710:10-9-20, 71-10-9-22; Handbook for County Treasurers of Oklahoma, p. 8-15

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

Reference: 68 O.S. § 2915

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

Reference: 68 O.S. § 3104 et seq