reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-155.2A. Destruction of certain workbooks, reports and records - Copying - Audits - Public access.

A. As to the records that are not destroyed as provided for in this title, the county clerk in each county in this state, after complying with the provisions of all state statutes governing the copying of records, storing original negatives, and providing for convenient viewing of reproductions thereof, is hereby authorized to destroy the workbooks, reports and records that have been on file or stored in his or her office for a period of time longer than the period specifically indicated, as follows:
TYPE OF RECORD
REQUISITE TIME OF
RETAINING ORIGINAL
Tax Protest Records
Until final settlement
Tax Rolls and Tax Roll
Adjustments
6 years
Special Assessment Rolls
6 years after due date
Miscellaneous Doctor's
Certificates
5 years
Applications for Tax Deeds
5 years
Sheriff's Deputy Commission
5 years
Resolution for Cities and Towns
and Ordinances
5 years
Interlocal Co-op Agreements
5 years
State Tax Liens
5 years after release,
lapse, or discharge
Federal Tax Liens
5 years after release,
lapse, or discharge
Sales Tax Audit Records
5 years
B. All records which have been on file in his or her office may be destroyed after two (2) years provided the same are filmed, or copied by any other method allowed by law, and the State Auditor and Inspector has audited said records and has not directed such original records to be retained. Such filmed records shall be retained for the same period of time as required of the original, if it had been retained. Arrangements shall be made to allow public access to said records.
Added by Laws 1991, c. 93, § 2, emerg. eff. April 23, 1991. Amended by Laws 1998, c. 196, § 1, eff. Nov. 1, 1998.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-155.4. Destruction of certain types of work books, reports and records after certain length of time.

The county treasurer in each county in Oklahoma is hereby authorized, each year, to destroy the hereinafter mentioned types of work books, reports and records that have been on file or stored in his or her office for the period specifically indicated as follows:
1. After the expiration of seven (7) years:
a.
mortgage tax receipts,
b.
all records pertaining to personal tax warrants, and
c.
personal tax lien docket;
2. After the expiration of seven (7) years after the final settlement:
a.
all tax protest records, and
b.
municipal bond and judgment records;
3. After the expiration of ten (10) years:
a.
all tax rolls and tax roll adjustments,
b.
all special assessment rolls,
c.
all tax sale and resale records, and
d.
real property, personal property, special assessments and emergency or back tax receipts; and
4. After the expiration of seven (7) years, provided that the State Auditor and Inspector has completed his audit for such years and has not in his report required the record to be retained for a longer period of time:
a.
all records pertaining to school districts,
b.
all bookkeeping records and instruments pertaining to apportionment and distribution of monies,
c.
warrant registers,
d.
miscellaneous income and distribution receipts and records, and
e.
bank statements, deposit tickets, F.D.I.C. documents, depository records, reports, checks, purchase orders and other bookkeeping records.
Added by Laws 1972, c. 232, § 2, emerg. eff. April 7, 1972. Amended by Laws 1979, c. 30, § 67, emerg. eff. April 6, 1979; Laws 1990, c. 28, § 1, emerg. eff. April 4, 1990; Laws 2017, c. 212, § 3, emerg. eff. May 5, 2017.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-155.5v1. Destruction of certain reccords after digitizing.

A. As to the records that are not destroyed as provided for in Section 155.4 of this title, the county treasurer in each county in Oklahoma, after compliance with provisions of statute as to the digitizing of records, storing original negatives, and providing for convenient viewing of reproductions thereof, is hereby authorized, each year, to destroy the hereinafter mentioned types of work books, reports and records that have been on file or stored in his office for a period of time longer than the period specifically indicated, as follows:
REQUISITE TIME OF
TYPE OF RECORD
RETAINING ORIGINAL
Tax Rolls and Tax
Roll adjustments
6 years
Tax Sale and Resale
Records
6 years
Special Assessment Rolls
6 years after due date
Tax Protest Records
Until final settlement
Tax Receipts
Real Property,
personal property
7 years
Special Assessments,
emergency or back
assessments, and
mortgage tax receipts
2 years
Municipal Bond Records
7 years after final
settlement
Personal Tax, Warrants
and Records
2 years
B. All the records above described in paragraph 3 of Section 155.4 of this title, may be destroyed after two (2) years provided the same are digitized; and further provided that the State Auditor and Inspector has audited said records and has not directed such original records to be retained. Such digitized records must be retained until such time as the original, if it had been retained, would have been seven (7) years old.
Added by Laws 1972, c. 232, § 3, emerg. eff. April 7, 1972. Amended by Laws 1979, c. 30, § 68, emerg. eff. April 6, 1979; Laws 2017, c. 22, § 2, eff. Nov. 1, 2017.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-155.5v2. Destruction of certain reccords after reproduction and storage.

A. As to the records that are not destroyed as provided for in Section 155.2 of this title, the county treasurer in each county in Oklahoma, after compliance with provisions of statute as to reproduction and storage of records and providing for convenient viewing thereof, is hereby authorized, each year, to destroy the following types of work books, reports and records that have been on file or stored in his or her office for a period of time longer than the period specifically indicated, as follows:
REQUISITE TIME OF
TYPE OF RECORD
RETAINING ORIGINAL
Tax Rolls and Tax
Roll adjustments
6 years
Tax Sale and Resale
Records
6 years
Special Assessment Rolls
6 years after due date
Tax Protest Records
Until final settlement
Tax Receipts
real property,
personal property
7 years
Special Assessments,
emergency or back
assessments, and
mortgage tax receipts
2 years
Municipal Bond Records
7 years after final
settlement
Personal Tax, Warrants
and Records
2 years
B. All the records above described in Section 155.2 of this title, may be destroyed after two (2) years provided the same are reproduced and stored as required by law; and further provided that the State Auditor and Inspector has audited said records and has not directed such original records to be retained. Such copied records must be retained until such time as the original, if it had been retained, would have been seven (7) years old.
Added by Laws 1972, c. 232, § 3, emerg. eff. April 7, 1972. Amended by Laws 1979, c. 30, § 68, emerg. eff. April 6, 1979; Laws 2017, c. 212, § 4, emerg. eff. May 5, 2017.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-155.7v1. County records - Photographing, digitizing, photostating, reproducing on film or storing on optical disks.

A. County officers may have any or all records kept by any county office photographed, digitized, photostated, reproduced on film or stored on optical disk. Such film or reproducing material shall be of durable material and the device used to reproduce such records on film or other material shall be such as to accurately reproduce and perpetuate the original records in all details.
B. The photostatic copy, photograph, digital copy, photographic film or optical disk of the original records shall be deemed to be an original record for all purposes, and shall be admissible in evidence in all court or administrative agencies. A facsimile, exemplification or certified copy thereof shall, for all purposes recited herein, be deemed to be a transcript, exemplification or certified copy of the original.
C. Whenever such reproduced records shall be placed in conveniently accessible files and provisions made for preserving, examining and using same, the county officer may certify those facts to the board of county commissioners. All such records shall be archived or disposed of according to the provisions of the Oklahoma State Statutes and any other such restrictions as may be applicable.
Added by Laws 1991, c. 31, § 1, eff. Sept. 1, 1991. Amended by Laws 2017, c. 22, § 3, eff. Nov. 1, 2017.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-155.7v2. County records - Photographing, digitizing, photostating, reproducing on film or storing on optical disks.

A. County officers may have any or all records kept by any county office photographed, digitized, photostated, reproduced on film or stored on optical disk. Such film or reproducing material shall be of durable material and the device used to reproduce such records on film or other material shall be such as to accurately reproduce and perpetuate the original records in all details.
B. The photostatic copy, photograph, digital copy, photographic film or optical disk of the original records shall be deemed to be an original record for all purposes, and shall be admissible in evidence in all court or administrative agencies, or by the county for accounts payable and inventory. A facsimile, exemplification or certified copy thereof shall, for all purposes recited herein, be deemed to be a transcript, exemplification or certified copy of the original.
C. Whenever such reproduced records shall be placed in conveniently accessible files and provisions made for preserving, examining and using same, the county officer may certify those facts to the board of county commissioners. All such records shall be archived or disposed of according to the provisions of the Oklahoma State Statutes and any other such restrictions as may be applicable.
D. The clerk of each county may elect to sign, accept, or receive documents using a digital signature system.
Added by Laws 1991, c. 31, § 1, eff. Sept. 1, 1991. Amended by Laws 2017, c. 22, § 3, eff. Nov. 1, 2017; Laws 2023, c. 137, § 1, eff. Nov. 1, 2023.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-160. Extra help and travel expenses - Payment from separate budget items.

An item appropriated in the budget of a county officer other than the county election board for compensating regular employees of the office may not be expended for extra help or for payment of travel expenses. From, and only from, an item in the budget for his office wherein appropriation is made separate from paying regular or permanent deputies may a county officer make expenditures for extra help or travel expenses. This act shall not apply to counties with a population over three hundred thousand (300,000) at the last decennial census.
Added by Laws 1968, c. 314, § 1, emerg. eff. May 7, 1968.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-161. Definitions.

As used in this act:
1. "County officer" means the county clerk, county commissioner, county assessor, district court clerk, county treasurer and county sheriff;
2. "Deputy" means one or more regular employees appointed to assist a county officer in the performance of the official duties of the county officer;
3. "Traveling expenses" means reimbursement for mileage, meals, lodging, toll road fees, parking fees, telephone and other ordinary expenses incurred, except meals and lodging incurred within the county unless the meals were during a county association school, seminar or training; and
4. "Voluntary instruction" means one or more schools, courses, conferences, institutes and meetings which are available and are attended by a county officer or deputy as a discretionary training supplement to the duties of any office covered by this act.
Added by Laws 1979, c. 221, § 1, emerg. eff. May 30, 1979. Amended by Laws 1993, c. 239, § 5, eff. July 1, 1993; Laws 1999, c. 117, § 1, eff. Nov. 1, 1999.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-162. Deputies - Appointment - Compensation and salaries - Appropriations.

Subject to the approval of the county excise board, every county officer shall appoint such regular and special deputies as are essential to the performance of the duties of the office in an efficient manner and shall fix their salaries and compensation. In order to provide for parity among and between county offices, every county which has established a county budget board pursuant to the County Budget Act, Sections 1401 through 1421 of this title, may, upon majority vote of the members of the budget board, institute equivalent employee job descriptions and related salary levels for all full-time employment positions for uniform application by each county officer. It shall be the responsibility of the board of county commissioners to cause such job descriptions and salary levels to be established. The county officer shall annually make request for appropriation for payment of salaries, traveling expenses, supplies and equipment and other needs for performing his official duties. The board of county commissioners and the county excise board shall annually appropriate amounts that will enable a county officer to hire and keep capable deputies, provide their instruction, provide sufficient supplies and equipment for the county officer and his deputies, provide reimbursement for traveling expenses for the county officer or deputies whose assignments require expenditures therefor, or provide a monthly travel allowance for the county officer in lieu of reimbursed expenditures for travel within this state.
Added by Laws 1979, c. 221, § 2, emerg. eff. May 30, 1979. Amended by Laws 1997, c. 283, § 1, emerg. eff. May 27, 1997.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-163. Reimbursement for traveling expenses.

Each county officer or his deputy shall be entitled to reimbursement for all traveling expenses incurred in the performance of official duties. All expenses shall be paid upon sworn itemized claims.
Added by Laws 1979, c. 221, § 3, emerg. eff. May 30, 1979.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-164. Private automobiles - Reimbursement for use.

When transportation involves the use of the private automobile of a county officer, deputy, or county employee entitled to reimbursement, such county officer, deputy or employee shall be entitled to claim reimbursement for use thereof at the rate provided for in the State Travel Reimbursement Act for state officers and employees. Official duties shall include attendance by a county officer and at least one of his deputies for voluntary instruction.
Added by Laws 1979, c. 221, § 4, emerg. eff. May 30, 1979. Amended by Laws 1980, c. 302, § 1, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-165. Travel allowance in lieu of traveling expenses - Newly elected officials - Emergency use of county-owned vehicle or equipment.

A. In lieu of reimbursement for traveling expenses within their county each county commissioner and sheriff may receive a monthly travel allowance of up to One Thousand Dollars ($1,000.00). In lieu of the reimbursement for traveling expenses authorized by law for each county officer, each county assessor may receive a monthly travel allowance of up to Nine Hundred Dollars ($900.00), and each county clerk, court clerk and county treasurer may receive a monthly travel allowance of up to Eight Hundred Dollars ($800.00). Each such county officer may be subject to the penalty provided by Section 166 of this title for failure to attend the meetings specified in that section.
B. Beginning in Fiscal Year 2028 and every fiscal year thereafter, the monthly amount of travel reimbursement allowances for county officers shall increase annually by two percent (2%).
C. All newly elected county officials shall be reimbursed by their respective counties for any approved training provided before such official takes office. Such training expenses shall be reimbursed in January when such official takes office.
D. The provisions of this section and Sections 163 and 164 of this title shall not prevent the emergency use of a county-owned vehicle or county-owned equipment by a county officer when such county officer is acting on behalf of the county or when such use is related to county business. As used in this subsection, “emergency” means an unforeseen combination of circumstances or the resulting state that calls for immediate action.
Added by Laws 1979, c. 221, § 5, emerg. eff. May 30, 1979. Amended by Laws 1980, c. 302, § 2, eff. July 1, 1980; Laws 1993, c. 239, § 6, eff. July 1, 1993; Laws 1998, c. 258, § 1, eff. Nov. 1, 1998; Laws 2000, c. 86, § 1, eff. Nov. 1, 2000; Laws 2005, c. 208, § 1, eff. Nov. 1, 2005; Laws 2006, c. 255, § 1, eff. Nov. 1, 2006; Laws 2007, c. 67, § 1, eff. Nov. 1, 2007; Laws 2019, c. 76, § 1, eff. Nov. 1, 2019; Laws 2023, c. 317, § 1, emerg. eff. May 25, 2023.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-166. Forfeiture of travel allowance - Membership organizations - Attending conferences, etc. - Traveling expenses.

Failure of a county officer to attend any school, conference or meeting unless excused prior thereto shall cause the county officer to forfeit his right to the monthly travel allowance provided by Section 165 of this title for the month in which such school, conference or meeting is held. The directing state officer or agency head shall notify the county clerk of the county of the forfeiture of such county officer. Any county, county officer or deputy may join his respective state, national or international association, including but not limited to, the National Association of Counties, the International Association of Assessors and the International Association of Clerks, Recorders, Election Officials and Treasurers. It shall not be mandatory for a county officer or his deputy to attend any meeting, school, institute or conference sponsored or held by anyone other than a state officer or agency head, but if funds are available for travel to such meeting, school, institute or conference, either within or outside this state, from funds appropriated for traveling expenses in addition to the monthly travel allowance provided by Section 165 of this title, then it shall be lawful for such traveling expenses to be paid from such travel funds so appropriated to the county officer or his deputies.
Added by Laws 1979, c. 221, § 6, emerg. eff. April 19, 1985. Amended by Laws 1985, c. 32, § 1, emerg. eff. April 19, 1985.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-167. Blanket bond.

The board of county commissioners of each county is hereby directed to purchase from the lowest bidder a surety contract or contracts in the form known as a "blanket bond" to cover all county officers, appointive officers, employees and reserve force deputy sheriffs in the manner hereinafter provided. No other bond shall be acceptable as surety for any elected or appointed officer or employee of this state in lieu of the blanket bond provided for herein unless the blanket bond is provided for as a specified item in an all risk insurance policy purchased by the county. For purposes of this act, a "blanket bond" is defined as a public employees' blanket position bond which covers all employees up to the penalty of the bond for each employee and the full penalty of the bond is always in force during its term and no restoration is necessary and there is no additional premium after a loss is paid. The district attorney shall bring an action on the blanket bond to recover any loss by the county which is covered by the bond. Reserve deputy sheriffs shall also be covered by workers' compensation insurance as provided in Section 1 et seq. of Title 85 of the Oklahoma Statutes.
Added by Laws 1979, c. 221, § 7, emerg. eff. May 30, 1979. Amended by Laws 1981, c. 72, § 2, eff. Oct. 1, 1981; Laws 1982, c. 367, § 1, emerg. eff. July 14, 1982; Laws 1994, c. 42, § 1, eff. Sept. 1, 1994.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-168. Volunteer - Protection of sovereign immunity - Travel and training expenses.

Persons who are not county employees, but who are performing substantial and necessary services to the county on a voluntary basis without compensation which have been directed and approved by a county officer, shall enjoy the protection of sovereign immunity of the state to the same extent as a paid employee. Such persons may be reimbursed for expenses incurred during authorized official travel pursuant to the State Travel Reimbursement Act, Section 500.1 et seq. of Title 74 of the Oklahoma Statutes, or for training expenses, provided it is indicated on the claim the person is not a county employee, a description of services performed is entered, and the officer, by his approval of the claim, certifies such services were substantial, necessary and germane to the duties and functions of the county office.
Added by Laws 1989, c. 203, § 1, emerg. eff. May 8, 1989. Amended by Laws 1996, c. 109, § 1, eff. Nov. 1, 1996.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-169. Performance-based adjustment program.

A. Counties may adopt a performance-based adjustment program for county employees pursuant to this section.
B. In order to adopt a performance-based adjustment program, a county shall adopt a written performance-based adjustment plan. The plan must:
1. Indicate the manner in which the county intends to award performance-based adjustments, including a determination that performance-based adjustments will be awarded for overall ratings of "meets standards" or "exceeds standards". Performance-based adjustments shall not exceed five percent (5%) of a county employee's annual salary for "meets standards" or ten percent (10%) of a county employee's annual salary for "exceeds standards". The plan shall include:
a.
the amount or percentage that the county will award to qualifying employees, or
b.
total dollar figure the county intends to set aside for performance-based adjustments to be divided among qualifying county employees;
2. Identify and define the twelve-month evaluation cycle to be used within the county, such as a calendar year or fiscal year. The plan shall not be amended within the evaluation cycle but may be discontinued according to paragraph 5 of this subsection;
3. Indicate whether the county will award performance-based adjustments as an increase to the county employee's salary, a lump-sum payment, or a combination thereof;
4. Include a written confirmation that the county can fund the performance-based adjustment program for the current and subsequent fiscal year without the need for additional funding; and
5. Include a statement that the county may discontinue performance-based adjustments at any time should it be necessary to prevent a budget shortfall. The county shall notify employees of the discontinuation of the plan and the reason therefor.
C. A county may grant only one performance-based adjustment to any county employee for any twelve-month evaluation cycle. A county shall not award a performance-based adjustment to any employee based upon a performance evaluation which is more than one (1) year old.
Added by Laws 2018, c. 80, § 1, eff. Nov. 1, 2018.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-173. Special audit fund - Payments made from.

Salaries, traveling expenses, expenses for work sheets, supplies, typing and binding the report of audit, shall be paid from the special audit fund after filing properly itemized claim verified by attached receipts and approved by the State Auditor and Inspector, with the county clerk as provided by law for other claims against the county.
Added by Laws 1933, c. 40, p. 78, § 3. Amended by Laws 1979, c. 30, § 70, emerg. eff. April 6, 1979.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-174. Reports - Copies - Officers filed with.

A copy of each report of audit shall be filed with the Governor, district attorney, county clerk and the State Auditor and Inspector.
Added by Laws 1933, c. 40, p. 78, § 4. Amended by Laws 1979, c. 30, § 71, emerg. eff. April 6, 1979.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-174.1. Publication of notice of filing of audit report - Posting of certificate of completion.

The State Auditor and Inspector is hereby authorized upon filing of report of audit of the books, records and accounts of any county officer, board or commission to publish in a newspaper or newspapers having a general circulation in the county a notice of the filing of such audit report; and he or she may cause to be posted a certificate of completion of such audit report in the office or offices having custody of the books, records and accounts embraced in such audit report. In addition to the notice published in the newspaper, the report shall be posted on the county website and the State Auditor and Inspector's website. The State Auditor and Inspector shall transmit a copy of the letter of transmittal of each such audit report to every legal newspaper published within the county wherein said audit report is filed with the county clerk.
Added by Laws 1957, p. 92, § 1. Amended by Laws 1979, c. 30, § 72, emerg. eff. April 6, 1979; Laws 2017, c. 212, § 6, emerg. eff. May 5, 2017.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-176. Partial invalidity - Effect.

In case any section, sentence, or clause of this act is held unconstitutional then it is hereby declared to be the intention of the Legislature to enact each and all of the sections, sentences and clauses remaining in said act as if that, if any, which is held unconstitutional had not been included in this act.
Added by Laws 1933, c. 40, p. 78, § 6.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-177.1. Purpose of law.

It is hereby declared to be the purpose and intention of the Legislature to strengthen the system of checks and balances upon receipt and disbursement of county funds through audit by the independent state agency of the department of the State Auditor and Inspector and to that end and by this act mandatorily require the appropriation and dedication of certain funds to that purpose in order to provide more nearly adequate and sufficient means for complete annual audit and report thereof.
Added by Laws 1953, p. 282, § 1. Amended by Laws 1979, c. 30, § 73, emerg. eff. April 6, 1979.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-177.2. Use of ad valorem levy for county audit - Lapse and cancellation of unexpended balance.

The net proceeds of the one-tenth mill annual ad valorem levy upon the net total assessed valuation in any county for any year authorized and mandatorily required to be appropriated and dedicated to county audit by Section or paragraph 331 of Title 62, Oklahoma Statutes 1951 (H.B. 367, page 282, S.L. 1941), shall henceforth be restricted to and used only for audit survey and reporting receipt, disbursement and management of county affairs financed by county ad valorem levy and miscellaneous revenues other than ad valorem taxation accruing to the general fund of such county, whether such audit be in the performance of duties charged to the State Auditor and Inspector and instigated at his own initiative and directive, or on request of the board of county commissioners of such county or order of the Governor as provided by Section or paragraph 212 of Title 74, Oklahoma Statutes 1951. If, after completion of audit of all county accounts so financed, and report thereof, including report of audit of cash funds where possible, as by this act provided, unless there be directive from the Governor for other and/or further inquiry, the board of county commissioners may, upon certificate of completion by the State Auditor and Inspector, request that any unexpended and unencumbered balance of appropriation therein be, by the county excise board, lapsed and cancelled and the county revenues restricted thereby revert to surplus, available for appropriation to any lawful county purpose. Upon request by the board of county commissioners, the State Auditor and Inspector shall, after making a determination that sufficient funds are encumbered to cover the cost of the audit of all county accounts so financed, issue a certification of release of the unencumbered balance of these funds prior to completion of the audit.
Added by Laws 1953, p. 283, § 2. Amended by Laws 1979, c. 30, § 74, emerg. eff. April 6, 1979; Laws 2010, c. 65, § 2, eff. July 1, 2010.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-177.4. Expense of typing, binding and distribution of audit reports.

To the extent general fund audit appropriations are sufficient, the same shall bear the expense of typing, binding and distribution of audit reports for all county financial operations; if otherwise, report of a "Cash Fund" receipts, disbursements, and management shall be separately reported and the cost thereof charged to the audit account set apart therefrom for audit purposes.
Added by Laws 1953, p. 283, § 4.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-177.5. Annual defined - Audit of current acounts.

The term "annual" as applied to the mandatory function of audit as provided by this act is hereby defined as for the fiscal period terminating as of June 30th of the fiscal year immediately preceding the fiscal year in which the one-tenth mill levy proceeds is appropriated; but if, during the fiscal year current there arises occasion sufficiently necessary to examine the current accounts of a county office or department to which another person succeeds for any reason and there be request or emergency to determine the condition of accounts newly coming into his custody, it shall be lawful for the State Auditor and Inspector, to make audit and report thereof, provided regular audit of the preceding fiscal year or years be not neglected to do so. Likewise, on demand by any inquisatorial body or officer such as the district attorney or Attorney General, audit and report of accounts current may be made.
Added by Laws 1953, p. 283, § 5. Amended by Laws 1979, c. 30, § 75, emerg. eff. April 6, 1979.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-177.6. Audit of property accounts.

If and when the Legislature shall require property accounting in the several counties of this state, audit and verification of such accounts and physical count and verification of the properties of the county so required to be kept account of, shall be deemed comprehended and included in the definition of "audit" as by this act provided.
Added by Laws 1953, p. 284, § 6.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-177.7. Purveyors of services, goods, wares or merchandise to county - Verification of accounts - Privileged information - Inspection of accounts.

To the extent available funds permit, but only after audit analysis of the books, accounts, and records kept by county officers, and in addition to the written exhibits the State Auditor and Inspector may now require of county officers, managers and employees under Section or paragraph 215 of Title 74, Oklahoma Statutes 1951, the State Auditor and Inspector shall have the same authority and under the same penalty provisions to require of any purveyor of services, goods, wares, or merchandise to the county, whether for money or property, a verification in writing under oath in full detail of dates, items, descriptions, unit rates, and amounts charged for and, if paid, how and when paid. Purveyors of goods, wares, and merchandise of any sort for which public money or property is anticipated, demanded, or received, shall, at the time and for five (5) years thereafter keep careful and complete account thereof, which accounts shall be private and privileged to the public generally but open to inspection as public records at any time to the officer who required the same or to the Governing Board who allowed payment of the same, or to the district attorney of such county, to the State Auditor and Inspector, to the Attorney General, or to a grand jury.
Added by Laws 1953, p. 284, § 7. Amended by Laws 1979, c. 30, § 76, emerg. eff. April 6, 1979.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-178.1. Inventory - Continuous inventory - Accounting.

The board of county commissioners in each county of this state shall take, or cause to be taken, an inventory of all working tools, apparatus, machinery and equipment belonging to the county or leased or otherwise let to it or to any department thereof, other than that which is affixed to and made a part of lands and buildings, the cost of which as to each complete working unit thereof is more than Five Hundred Dollars ($500.00), and thereafter maintain or cause to be maintained a continuous inventory record thereof and of like tools, apparatus, machinery and equipment purchased, leased or otherwise coming into the custody of the county or of any office, board, department, commission or any or either thereof, and the disposition thereof whether sold, exchanged, leased or let where authorized by statute, junked, strayed or stolen, and annually thereafter, or oftener in event of death, resignation or removal of an elective officer with a term, to verify or cause to be verified by count and report of the same as of the end of a term of office and as part and parcel of the accounting required by law of a retiring or re-elected officer, and, as to appointive heads of departments amenable directly to the board of county commissioners and as to quasi-governmental boards and commissions such as free fair boards, hospital boards and the like, the same shall be as of the last business day immediately preceding the day certain commencing a new term of the board of county commissioners; all in the manner as provided by law.
Added by Laws 1953, p. 66, § 1, emerg. eff. June 10, 1953. Amended by Laws 1981, c. 60, § 1, eff. Oct. 1, 1981; Laws 1988, c. 145, § 1, emerg. eff. April 27, 1988; Laws 2005, c. 201, § 1, eff. July 1, 2005; Laws 2012, c. 49, § 1, emerg. eff. April 16, 2012.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-178.2. Duty of officers and employees to conform to law.

It shall be and is hereby made the duty of every county officer, board, commission, or department, and by record directive of the board of county commissioners may be made the duty of any employee of the board of county commissioners subject to summary discharge and removal by the board, to conform in all respects and be amenable to all uniform resolutions adopted by their respective boards of county commissioners directing the taking, recording, maintaining and reporting inventories of properties in their respective custody in accordance with the provisions of this act. It shall be the duty and responsibility of each elected county official to create and maintain inventory records of said office. Such inventory shall be filed with the county clerk.
Added by Laws 1953, p. 67, § 2, emerg. eff. June 10, 1953. Amended by Laws 2011, c. 176, § 1, eff. Nov. 1, 2011.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-178.3. Custodian of records, files and reports - Destruction.

A. The county clerk shall be custodian and repository of all inventory records, files and reports.
B. 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.
Added by Laws 1953, p. 67, § 3, emerg. eff. June 10, 1953. Amended by Laws 1993, c. 334, § 1, emerg. eff. June 9, 1993.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-178.4. Systems and forms - Audit and verification of accounts.

It shall be and is hereby made the duty of the State Auditor and Inspector to prescribe all systems and forms to be used in property accounting in keeping with the provisions of this act, whether for record or reporting, and of indentification of such properties for said purposes, and to enforce the use of the same in his own right as such public officer. It shall be his further duty to audit and verify said accounts so kept in as full and ample manner as is now required by law of county finance records.
Added by Laws 1953, p. 67, § 4, emerg. eff. June 10, 1953. Amended by Laws 1979, c. 30, § 77, emerg. eff. April 6, 1979.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.51. Unforeseen increase of work - Abnormal conditions - Transfer of employees between offices.

In case of unforeseen increase of work in any county office of any county in the state or in case of abnormal conditions in any county in the state, such as, oil development, military posts located within the county, defense areas, state or federal reformatories or prisons, or an excessive area or any other emergency or abnormal condition, the board of county commissioners may declare an emergency and set up additional funds during the fiscal year or include in the budget, at the beginning of the fiscal year, additional funds to employ additional help in any office to the extent that said office may function properly.
Provided, however, that a seasonal or unexpected short-term increase of work in any county office of any county in the state may be met by the temporary transfer of a deputy, deputies, or other employees from any other county office in the county to the office requiring additional personnel. The board of county commissioners of the county in which the transfer is to be made shall, if in its judgment the temporary transfer is in the best interests of the county, authorize the temporary transfer of designated persons and shall cause a notation of the fact to be entered in the minutes of its meeting. A period of temporary transfer shall be for not longer than sixty (60) calendar days, except that the transfer may be once renewed upon a second authorization of the board of county commissioners for an additional period of not more than sixty (60) calendar days. No employee shall be transferred under the provisions of this section for a total of more than one hundred and twenty (120) calendar days in any one fiscal year. A transfer of designated employees may be terminated by the board of county commissioners upon giving notice in writing to the county official who heads the office to which the employees have been temporarily transferred. Such notice shall specify the date of termination but in no case shall this date be less than three (3) days after delivery of said notice. Employees temporarily transferred under the provisions of this section may be reimbursed from the same fund or account and in the same manner and amount as they would have been, had the temporary transfer not been effected. During the period of transfer, the employees transferred shall be under the exclusive jurisdiction of the county official who heads the office to which they have been temporarily transferred.
Added by Laws 1943, p. 78, § 40. Amended by Laws 1947, p. 210, § 1.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.58. Application and purpose of act - Legislative determination.

A. Sections 180.58 through 180.68 of this title shall apply to all counties.
B. The purpose of Sections 180.58 through 180.68 of this title is to codify and revise the laws of the state relating to the salaries and wages of county officers and their deputies and employees, and to establish said salaries and wages by general law applicable throughout the state under a uniform schedule fixing such salaries and wages and future increases and reductions thereof upon the following bases:
1. The available revenues of the several counties out of which such salaries and wages may be paid;
2. The amount of services required to be performed;
3. The monetary value of such services in relation to that of nongovernmental services of similar nature in the areas wherein such services are performed; and
4. The relative amounts of services required of the various county officers, their deputies and employees upon investigation and full consideration of the applicable facts.
C. The Legislature has determined that the foregoing bases of such schedule gradations generally are cognate to the combination of the following factors:
1. The gross assessed valuation of all tangible taxable property of the county, hereinafter referred to as "service-ability"; and
2. The population of the county, hereinafter referred to as the "service-load".
The application of said factors properly establishes a rational and relevant formula for uniformity of salaries and wages and of future increases and decreases thereof.
Added by Laws 1959, p. 96, § 1. Amended by Laws 1993, c. 334, § 2, emerg. eff. June 9, 1993; Laws 1997, c. 119, § 1, eff. July 1, 1997; Laws 2021, c. 65, § 1, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.59. County assessor's certificate controlling as to valuations.

The gross assessed total tangible property valuation for ad valorem tax purposes in each county, or service-ability factor, shall be determined from the county assessor's certificate of such valuations as filed with the excise board of the county for the purpose of computation of ad valorem tax levies of each year, and no subsequent amendments thereto to effect an increase or decrease in such valuations shall have any effect for such year whatsoever.
Added by Laws 1959, p. 96, § 2. Amended by Laws 2021, c. 65, § 2, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.61. Classification of officers.

For purposes of fixing salaries under this act, county officers shall be grouped in the following classifications:
1. Enforcement officers or those charged with enforcing the laws relating to public peace and safety: the county sheriff, the county treasurer, the county clerk, the court clerk, the county assessor, and the members of the board of county commissioners; and
2. Other elective county officers.
Added by Laws 1959, p. 96, § 4. Amended by Laws 1968, c. 198, § 1, emerg. eff. April 19, 1968; Laws 1979, c. 221, § 9, emerg. eff. May 30, 1979; Laws 1993, c. 239, § 7, eff. July 1, 1993.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.62. Basic salaries.

A. The basic salaries of county officers upon which all salaries and future increases or decreases thereof shall not be less than Nineteen Thousand Dollars ($19,000.00) per annum nor shall they exceed Forty-nine Thousand Five Hundred Dollars ($49,500.00) per annum.
B. 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.
C. The annual salaries fixed by this act shall be paid either monthly or twice a month, by order of the board of county commissioners, for each month or fraction thereof the incumbent lawfully occupies and holds title to such office.
Added by Laws 1959, p. 96, § 5. Amended by Laws 1968, c. 412, § 19, eff. Jan. 13, 1969; Laws 1969, c. 14, § 1, eff. Feb. 10, 1969; Laws 1974, c. 72, § 1, emerg. eff. April 19, 1974; Laws 1978, c. 234, § 1, eff. Jan. 8, 1979; Laws 1981, c. 257, § 1, eff. July 1, 1981; Laws 1982, c. 191, § 1, operative July 1, 1983; Laws 1989, c. 56, § 2, operative July 1, 1989; Laws 1993, c. 109, § 1, eff. July 1, 1993; Laws 1993, c. 239, § 8, eff. July 1, 1993; Laws 1998, c. 195, § 1, eff. Nov. 1, 1998; Laws 2000, c. 133, § 1, eff. Nov. 1, 2000; Laws 2019, c. 27, § 1, eff. Nov. 1, 2019; Laws 2021, c. 65, § 3, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.63d. Withholding of salary increase.

The salary increase authorized by this measure shall be withheld in those counties in which the composite ad valorem assessment ratio for the county is less than nine percent (9%) of the property value as certified by the Board of Equalization at any time during the calendar year 1979, or any year thereafter.
Added by Laws 1978, c. 234, § 3, eff. Jan. 8, 1979.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.63e. Certain increases or decreases in salaries of county officers prohibited.

County officers shall not receive any salary increase or decrease during their term of office unless by operation of law enacted prior to their election or appointment.
Added by Laws 1985, c. 293, § 3, emerg. eff. July 23, 1985. Amended by Laws 1987, c. 209, § 3, eff. July 1, 1987.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.64B. Appropriations and payments.

The above salaries shall be paid from annual appropriations made from the general fund of the county for such purpose, and it is hereby made the mandatory duty of the county commissioners and the excise board that such funds be appropriated and paid.
Added by Laws 1965, c. 451, § 2, eff. July 1, 1965.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.64F. Definition of "a major fraction thereof".

As used in Sections 180.63 and 180.64A of Title 19 of the Oklahoma Statutes, "a major fraction thereof" means any amount greater than one-half (1/2).
Added by Laws 1978, c. 234, § 5, eff. Jan. 8, 1979.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.67. Act to be comprehensive salary code.

A. Except as otherwise provided in subsection B of this section, it is hereby declared to be the intent of the Legislature that this act shall be the comprehensive salary code for all counties of the state and no county officer in paragraph 1 of Section 180.61 of this title, or their assistants, deputies, or other employees by whatever title designated, shall receive any salary or wages except as provided in Section 180.58 et seq. of this title.
B. Counties may opt to utilize the appropriate State of Oklahoma pay structure in lieu of or in addition to the salary code referenced in subsection A of this section.
Added by Laws 1959, p. 99, § 10. Amended by Laws 1993, c. 239, § 12, eff. July 1, 1993; Laws 1998, c. 195, § 4, eff. Nov. 1, 1998; Laws 2021, c. 464, § 2, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.68. Date changes in salaries and rates of pay to take effect.

The date on which changes in the salaries and rates of pay for county officers and their deputies, aides and assistants under this act due to changes in population, gross assessed valuation or both population and gross assessed valuation in any county shall take effect, shall be as of, on or after the first day of July based upon the population as shown by the latest Federal Decennial Census for the State of Oklahoma, and the total gross assessed valuations of tangible taxable properties for such fiscal year as shown by the official certificate which the county assessor files with the county excise board for the purpose of computing appropriations and levies for such current fiscal year.
Added by Laws 1959, p. 100, § 11. Amended by Laws 1994, c. 6, § 1, eff. Sept. 1, 1994; Laws 2019, c. 27, § 2, eff. Nov. 1, 2019; Laws 2021, c. 65, § 5, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-180.84. Longevity pay program.

The board of county commissioners of each of the counties in this state may be authorized to establish a longevity pay program for employees of the county. The longevity pay program may be consistent with the longevity pay program for state employees authorized pursuant to Section 840-2.18 of Title 74 of the Oklahoma Statutes. The longevity pay program shall not include any elected county officers.
Added by Laws 2004, c. 99, § 1, eff. Nov. 1, 2004.