The board of county commissioners may establish a county employee benefit program to encourage outstanding performance in the workplace. Monies may be expended for the purchase of recognition awards for presentation to an employee or members of a work unit. Recognition awards may be presented at a formal or informal ceremony, banquet, reception or luncheon, the cost of which may be expended from monies available in the county department’s or division’s operating fund.
19 O.S. § 339(A)(27)