Title 19, Title 19 — Counties and County Officers

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 rei…

- 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 t…

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…

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 o…

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 whic…

In selecting and commissioning said special election commissioners, the Governor shall assign each said commissioner to a particular voting precinct, or voting place in said territory, proposing to hold such special election; and for the purpose of said special election, the said…

This act shall be known and may be cited as the "Emergency Medical Service District Budget Act". Added by Laws 1986, c. 145, § 1, eff. June 1, 1986.

The purpose of this act is to provide a budget procedure for emergency medical service districts which shall: 1. Establish uniform and sound fiscal procedures for the preparation, adoption, execution and control of budgets; 2. Enable districts to make financial plans for both cur…

This act shall apply to all emergency medical service districts created pursuant to the provisions of Section 9C of Article X of the Constitution of the State of Oklahoma. Added by Laws 1986, c. 145, § 3, eff. June 1, 1986.

As used in this act: 1. "Account" means an entity for recording specific revenues or expenditures, or for grouping related or similar classes of revenues and expenditures and recording them within a fund or department; 2. "Appropriation" means an authorization and allocation of m…

The State Auditor and Inspector, or his designee, shall advise districts on procedural and technical matters relating to accounting and budget procedures. It shall be the duty of the employees of the districts with notice of such advice to follow the instructions or advice of the…

It shall be the duty of the board of the district on or before the third Monday of July in each year to produce or cause to be produced and forward to the State Auditor and Inspector a financial statement of the district for the preceding year ending June 30th. Added by Laws 1986…

The net proceeds of the one-tenth mill annual ad valorem levy upon the net total assessed valuation in any emergency medical service district for any year which shall be authorized and mandatorily required to be appropriated and dedicated to emergency medical service district aud…

The board shall elect a chairman. The chairman shall have all the rights and privileges as any other member of the board, including the right to vote on questions. Each member of the board shall be entitled to cast one vote. The members shall elect a vice- chairman from among the…

The board shall prepare for each budget year a budget for each fund whose activities require funding through appropriation, such as general, capital projects and debt service. Added by Laws 1986, c. 145, § 8, eff. June 1, 1986.

revenues and expenditures - Determination of need for sinking fund purposes. A. At least thirty (30) days prior to the beginning of each fiscal year, a budget for each fund of the district for which a budget is required shall be completed by the board. Each budget shall provide a…

County government financial audits. A. Each county of this state shall every two (2) years have an audit made by the State Auditor and Inspector or a duly appointed deputy or deputies of all of the books, records and accounts of all the officers of each county of this state, whic…

It shall be the duty of the board to make a levy each year for a sinking fund, which shall, with cash actually on hand and lawful investments in such fund, excluding taxes in process of collection, be sufficient to pay: 1. All the bonded indebtedness of such district coming due i…

services. A. Any proceeds collected pursuant to the provisions of Section 9C of Article X of the Oklahoma Constitution shall only be expended for the purpose of providing funds for the support, organization, operation and maintenance of district ambulance services, known as emerg…

When the board has ascertained the total assessed valuation of the property taxed ad valorem in the district, and has computed the total of the several items of appropriation for general fund, sinking fund, and other legal purposes for the district, the board shall then proceed t…

If and when an actual cash surplus accrues in any fund for any prior fiscal year, such surplus shall forthwith be transferred to the same fund for the fiscal year next succeeding the year for which the taxes were originally levied, and shall be used to pay any warrants and intere…

Any monies received or expended by the district must be accounted for by fund and account. Each district shall prepare a budget for the general fund and for other funds as the board may require pursuant to this act. The board shall determine the district's needs for sinking fund …

The board shall hold a public hearing on the proposed budget no later than fifteen (15) days prior to the beginning of the budget year. Notice of the date, time and place of the hearing, together with the proposed budget summaries, shall be published in a newspaper of general cir…

budget. A. After the hearing and at least seven (7) days prior to the beginning of the budget year, the board shall adopt the budget. The board may add or increase items or delete or decrease items in the budget. In all cases the proposed expenditures shall not exceed the estimat…

Within fifteen (15) days after the filing of any district budget with the State Auditor and Inspector, any taxpayer may file protests against any alleged illegality of the budget in the manner provided by this section and Sections 24103 through 24111 of Title 68 of the Oklahoma S…

A. No expenditure may be authorized or made by any employee or member of the board which exceeds any fund balance for any fund of the budget as adopted or amended or which exceeds the appropriation for any fund of the budget as adopted or amended. Any balance remaining in a fund …

A district shall maintain, according to its own accounting needs some or all of the funds and account groups in its system of accounts that are consistent with legal and operating requirements and as prescribed by the State Auditor and Inspector. The required funds may include, b…

expenditures. Estimated revenues and appropriation expenditures in the budget of each fund shall be classified in conformity with the accounting system prescribed by the State Auditor and Inspector. Revenues shall be classified separately by source. Expenditures shall be departme…

funds in special fund. The board may transfer any unexpended and unencumbered appropriation or any portion thereof from one account to another within the same department or from one department to another within the same fund; except that no appropriation for debt service or other…

A. The board may amend the budget to make supplemental appropriations to any fund up to the amount of additional revenues which are available for current expenses as shown by a fund balance for the fund due to: 1. Revenues received from sources not anticipated in the budget for t…

For the purpose of carrying into effect the provisions of this act, and for its proper administration, the State Auditor and Inspector is hereby empowered to promulgate and enforce such rules and regulations as may be necessary but not inconsistent herewith, and he shall prescrib…

Purchases by any board of trustees of any emergency medical service district shall be made in accordance with the bidding requirements as provided in Sections 1501 and 1505 of this title. Added by Laws 1986, c. 145, § 23, eff. June 1, 1986. Amended by Laws 1995, c. 7, § 1, eff. N…

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 …

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.

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 coun…

The total cost of publication of such notice shall not exceed Ten Dollars ($10.00) to any one newspaper and shall be paid from any funds appropriated for county audit purposes, upon duly verified claims. Added by Laws 1957, p. 92, § 2.

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 ha…

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 en…

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 T…

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 b…

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 i…

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 inc…

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 Insp…

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 a…

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 th…

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…

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…

No special penalties shall apply to any public officer charged with the performance of duties under this act other than that provided in 51 O.S. 1951 Section 91-105. Added by Laws 1953, p. 67, § 5, emerg. eff. June 10, 1953.

- Oath - Fees. On the day set for the holding of said special election, it shall be the duty of said special election board, to see that each precinct, or voting place in said county, is supplied with booths and other necessary conveniences, for the proper holding of such electio…

Expenses - Travel reimbursement - Violations. A. Each county sheriff may contract with any public or private entity engaged in the business of transportation of prisoners, the Department of Justice of the United States of America, the Department of Corrections, or any municipalit…