Certified Copies: Can the County Clerk certify one page of a document?
Yes. The certification stamp must clearly state that this is only for one page and not a complete document Reference: 19 OS § 285
Certified Copies: Can a individual use a certified copy to correct a filed document?
No. Any changes would be altering a certified copy, therefore negating the "certification". Reference: 19 OS § 285 ; 19 OS § 261; 16 OS § 28
Conflicting Statutes: When two statues have conflicting information, which one prevails?
The more restrictive section would prevail.
Culverts: What accounts can you purchase culverts ( i.e. tin horns) from?
Culverts are usually considered a maintenance item as they deteriorate. They can be purchased from capitol outlay. Consistency is important in using the SAME account for the purchases. Reference: 68 OS § 3010
Declaring Emergency: Does an elected official need to come to the Board of County Commissioners meeting to share a declaration of emergency?
An Emergency Declaration needs to be in written format and attached to the purchase order. The elected official is not required to appear before the Board. If the emergency continues into multiple purchases and time periods, the officer should consult with the District Attorney. Reference: 19 OS § 1505 I
Incentive Awards: Can only one Commissioner's district give incentive awards or does it have to be a majority of the Board?
Incentive awards must be by Board action and properly noted in the minutes of the Commission meeting. The policy regarding incentive awards should be detailed. Reference: 19 OS § 339 A 10
Inventory: Can inventory cards for disposed items be destroyed?
The county clerk in each county in Oklahoma is 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 OS § 178.3
Invoices: Can counties use faxed or e-mailed invoices to pay from?
The law requires “proper” documentation, which would be a discretionary decision by the County Clerk. SA & I recommends that the county purchasing agent pay from an invoice that is mailed from the vendor whenever possible. If this is not possible, a faxed or emailed invoice is acceptable. Reference: 19 OS § 1505 E 8-11
Nepotism: Are current employees protected under the nepotism law if a new county official takes office (i.e. a newly elected officer's niece already works in the county office in which the new officer was elected)?
The statute on nepotism states that an elected official cannot appoint a relative within the 3rd degree. If that relative is already employed by the county, then the relative can remain. However, that employee may not be eligible for promotion because that would require an appointment by the elected official. Reference: 21 OS § 481
Officer Training: Can officers and deputies be reimbursed for “approved training” prior to taking office?
New officers can be reimbursed for travel, mileage, lodging and meals for approved training prior to taking office. However, deputies cannot be reimbursed. Reference: Title 19 § 165 B
Open Records: Do county elected officials have to file fees in the County Clerk's office?
Yes. The Open Records law requires any public body to file a written schedule of its fees with the County Clerk's office. Reference: 51 OS§24A.5 .3.(b) and 51 OS 24A.3 (2)
Payroll: Can counties mandate direct deposit for the employees?
No statutory authority for counties to mandate direct deposit currently exists. Reference: SA & I ruling
Property Indexes: If information recorded by the County Clerk is accessible by public access terminals, does that satisfy the requirement of printing grantor/grantee indexes and other indexes required in Title 19 in book form?
Yes. Information must be available to the public for viewing, and, if requested, a printed copy of the information must be provided. Reference: Title 19 OS§ 286
Receiving Reports: Are receiving reports required on Fuelman invoices?
One report for each invoice is required. Independent verification is important. The purpose of the receiving report is to document that goods were actually received before the county pays for them. Reference: 19 OS § 1505 E
Receiving Reports: Can multiple days be put on one receiving report?
Yes, as long as an indication is made as to when goods/services were actually received. Reference: SA & I ruling
Rural Fire Districts: Can Sales Tax Monies be apportioned directly to Rural Fire Departments?
There is no statutory authority to remit funds to Rural Fire Departments. Reference: SA&I recommended a District Attorney opinion be requested
Sham filing: Can the Sham filing statute(19 OS 267) be used when an erroneous instrument is presented for recording?
Title 19 OS 267 can only be used for "sham" filings as described in the statute. Reference: 19 OS § 267; 21 OS § 1533
Split purchase order: Can ypurchase orders be split between fiscal years to avoid bidding?
The law states that purchases made in excess of $10,000 in a 12-month period must be bid. If the intent of the spilt is to avoid bidding, that is in violation of the law and subject to punishment. Reference: 19 OS 1501 3 a
State Contracts: Can purchases be made from "out-of-state" state agencies if they are subject to competitive bidding, without going to bid?
State Contracts: When using a local vendor to purchase a State Contract item, can the local vendor exceed the specification for the same price?
The law reads "same exact item". Substituting a incidental item such as color would be acceptable; however upgrading from a 2009 to 2010 would not be considered an "incidental" specification. Reference: 19 OS § 1501.3 (l)
Timesheets: Who keeps time sheets?
Each elected official is responsible to see that timesheets are complete and accurate. The timesheets may be filed with the Payroll Clerk in the County Clerk's office or within each department. Currently, no statutory requirement exists for keeping timesheets. Reference: SA & I ruling
Unclaimed Property List: Does the Mineral Unclaimed Property Report received from the State Treasurer's office by the County Clerk have to be approved by the board of county commissions?
The clerk shall report to the board of county commissioners that the report has been received, and note the receipt in the minutes of the meeting, so the public can be informed. Reference: 60 OS § 658.1
Vehicle Tags: How do you get a tag for a leased vehicle?
Contact the local tag agent in your area and ask what their requirements are for a leased vehicle. The Oklahoma Tax Commission shall have the authority to determine what constitutes adequate proof as required by this section. Reference: 47 OS § 1139.1
Auction: Can the County Commissioner set a minimum bid requirement at an auction?
There is no statutory guideline. Bid requirements should be communicated with the auctioneer and noted in the minutes of the commission meeting. Reference: 19 OS 421.1 generally
Auction: Can you list miscellaneous items on a purchase order for an auction?
Yes. You do not need to itemize the purchases, however, you CANNOT exceed the encumbered amount. Reference: 19 OS § 339 (A)(13); 19 OS § 1505 (D)
Auction: Who advertises for public auction for circuit district auctions?
The auctioneer. Reference: 19 OS 421.1
Bid: Can you purchase items in phases (such as mini-blinds), not exceeding $10,000 in each phase and not bid?
If the total cost of the blinds would exceed $10,000 (even if it is separated by a fiscal year) the item (or project) is subject to the bidding procedure. The specifications could set out a purchase schedule over a period of time. Reference: 19 OS § 1501 (3) (a)
Bid: Do in-state bidders receive a 10% preference?
No. 74 OS § 85.17 was repealed November 1, 1999.
Bid: If the County enters into an agreement with a third party to solicit bids for health insurance, is the third party subject to the bidding laws?
AG Opinion 1985 - 45 states that insurance coverage for the county and/or it's employees is exempt from bidding. Reference: AG 1985-45
Bid: What is the procedure when a vendor cannot provide product at the bid price?
The county may use the next QUALIFIED bidder. If there is not a qualified bidder, the item must be re-bid. If the vendor is habitual in not providing the product, the county can drop them from the bid list. Reference: 19 OS § 1505(B)(2)
Bid-multicounty: Can county health departments use the same bid?
The statutes clearly state that to buy off of the same bid, the counties must be contiguous. If they border each other, then they can use the same bid. Reference: 19 OS 2007 § 1501 (A)(3)(o)
Bid Length: Can awarded bids overlap in a fiscal year?
Yes, however they cannot exceed a 12-month period. Purchase orders should be reissued on July 1. Reference: 19 OS §1505 B.1
Blanket Purchase Orders: Can you make multiple payments on a blanket purchase order?
Yes, they are called progress payments. Documentation for each payment is very important. The County Clerk should make sure the accounting software can make adjustments for partial payments without releasing the balance of the BPO. Reference: 62 OS § 310.8
Blanket Purchase Orders: If blanket purchase orders are not used, do they need to close after 30 days?
The statute doesn't give a time limit; however, if there is not a reason to leave the BPO open, it should be closed to allow the funds to be released back into the account. The exception would be that all BPO's should be closed on June 30 of each year. Reference: 62 § 310.8
Blanket Purchase Orders: Should blanket purchase orders be closed out at the end of the fiscal year?
Yes, purchases cannot be made with prior year funds. The purchasing agent should contact the requisition officer and remind them to close out the purchase orders. Good cash management practices would encourage a BPO to be closed every 30-days so the unused funds can be released and adjusted back into the appropriation account. However, the statute does not give a time limit. Reference: need help with references; 62 OS 310.8 etseq; 19 OS 1501 etseq
Blanket Purchase Orders: What is the approval process for blanket purchase orders (BPO)?
The County Clerk presents the BPO's to the Board at the time of issuance, and the County Clerk should list approval in the minutes. When a BPO is presented for payment, the officer signs that it has not been exceeded, and the Board signs the approval for payment. Reference: 19 OS 1505 generally
Budget - Supplemental: Do supplemental school budgets have to be published and signed by the Excise Board?
Yes, and they are submitted to and approved by the County Excise Board. Reference: 68 OS § 3021
Budget - Temporary: Do temporary estimates of needs for schools have to be published?
No. However, they are submitted and approved by the County Excise Board. Reference: 68 OS § 3020; Const. Art 10 § 9
City-County Joint : May counties and cities/towns purchase together?
Yes, through an interagency (inter-governmental) agreement. Reference: 19 OS § 339
Claims: Do late fees and interest have to be paid by the county on a credit card?
Yes. It is usually specified in the credit card agreement. It is suggested the due date be adjusted to avoid paying these charges. Reference: 19 OS 1506(a) generally
Copier Maintenance: Does the $10,000 limit apply per copier or company for maintenance agreements?
Service or maintenance contracts on machinery or equipment that are entered into at the time of the purchase are not required to be bid. If not, the agreement would be by copier and would require a bid if the agreement amount is over $10,000. Reference: 19 § 1501 (A)(3)(d)
Credit Cards: Can any county officer have a credit card?
No. Only County Sheriffs are allowed to have credit cards. Account cards from suppliers are allowed (Wal Mart, Hobby Lobby, etc.), but they are different from credit cards. A credit card is a revolving credit, usually with a third party. Reference: 19 OS § 1506
Credit Cards: Can the County use reward points on Sheriff credit cards?
Monetary value should go to the General Fund. If not monetary, the reward should be used for county purposes only. Under NO circumstance can the rewards be for personal use. Any item "purchased" should be placed on inventory in accordance with policy. Reference: 19 OS 1506(a) generally
Credit Cards: When a new County Sheriff(or a County Commissioners) takes office, should the credit card be renewed?
Change of officials does not matter because the card is in the name of the County. Renewal of the agreement would be subject to the terms of the agreement. Reference: 19 OS 1506(a) generally
Elected Officers: Are there restrictions on officers that are not opposed during an election.
No. If you do not have an opponent, business continues. There are restrictions for those officers who DO have opponents. Reference: 19 OS § 347(B)
Emergency Purchases: Can a county officer determine an emergency?
A county officer can determine that an emergency exists and expend up to $5000 without a purchase order. The purchase order should be issued as soon as possible. Reference: 19 OS § 1505 (l) 63 OS ? 2007 683.11; 69 OS ? 636.3; AG Opinion 83-212
Emergency Purchases: What is the limit on emergency purchases determined by the Board of County Commissioners?
When the governing body declares an emergency , by 2/3 vote, the limit is $35,000. Review statutes for guidelines. Reference: 61 OS § 130; Purchasing Handbook Ch. 4 pg 38-40
Employees: Who appoints the first deputy?
Each principal officer must appoint a first or chief deputy and record the appointment in the County Clerk's office. This includes foremen and undersheriffs. Reference: 19 OS §§ 180.65(B), 180.81(B)
Equipment: Can a county loan or lease equipment to another county?
Yes. With restriction, a county can loan or lease equipment to another county. Read the Statutory reference. Reference: 19 OS §§ 339(A)(7); (16)
Estimate of Needs: Can Estimates on Needs filed by County Officer be increased?
Yes. In accordance with statutes Reference: 68 § 3021 and 69 OS § 3005 para 1-5
Excise Board: How often are the County Excise Board members reappointed?
County Excise Board members' terms are coterminous with that of the County Commissioners in Districts 1 and 3. Reference: 68 OS § 2861; ? 3005.1 (A)
Fuel Charges - Sheriff: Can the sheriff charge fuel within the county?
Yes, within limitations. Credit cards may be used for the purchase of fuel, within the county, on weekends, nights, or holidays when fuel cannot be obtained from the vendor to whom a bid for such fuel purchases has been awarded.
Reference: 19 OS § 1506
Inventory: Can bunker gear (for Fire Departments) be inventoried as one unit or do you need to inventory each unit (pants, jacket, boots, etc.)?
Either way is acceptable. If inventoried as a unit, the items should be described on the inventory card. It is important to be consistent with how other inventory is tracked. Reference: 19 OS §176 et seq
Inventory: If a product was purchased that costs more than $250.00, but less than $500, and was not put on the inventory, do you still have to surplus it?
Yes, county-owned property needs to be shown as surplus and entered into the commission minutes. This provides a better record. Although it is not a statutory requirement, it is considered a good practice. Reference: 19 OS § 176 et seq
Inventory: If inventory is determined as surplus and sold, who gets the money?
The money should be deposited into the fund that originally paid for the equipment (regardless of who sold the equipment); If that cannot be determined, all monies should go to the general fund. Reference: 19 OS 176 et seq
Inventory: Is there a separate form for land inventory?
Counties can use SA&I form 3511 or 9055, completing those parts relevant to land.
Inventory: What is the criteria for ROAD and BRIDGE material to be kept on consumable inventory?
For items purchased in lots of $500.00 or more (rock, bridge beams, culvert, etc), the report is filed with the originating officer. Reference: 19 OS §1502;1505(G)(1-2);
Inventory: Where are the consumable inventory reports filed?
They are kept on file in the consuming office (Commissioner or warehouse). They can be destroyed after 5 years. Reference: 19 OS § 155.2
Inventory: Who is responsible for putting county-owned property on inventory when it is acquired at resale?
The County Treasurer should provide a list of the county-owned property to the County Clerk to be added to the inventory by the County Clerk. Reference: 19 OS Chapter 6 et seq
Invoices: Do Invoices have to be original?
The statute is silent on this. However, it is HIGHLY recommended by SA & I and by good accounting practices to pay from the original invoice to avoid duplicate payment. If a copy is used, document that it is a copy or that the invoice was paid from a duplicate.
Invoices: If the invoice is dated before the purchase order, is the county required to pay it?
Yes, the County would be responsible for the debt. However, the purchasing law is very specific that purchase orders shall be encumbered prior to the purchase. The officer should sign documentation as to why this procedure was not followed. Reference: 19 OS § 1501
Jail: Do counties with a population over 100,00 have to bid for food for the jail?
Yes. They must bid or take telephone quotes. Reference: 19 OS § 1501
Land: Do purchases of land have to be bid?
The land is considered a sole source in most situations, but there are statutory guidelines for the selling of property requiring 1) three appraisals of property; 2) District Attorney approval; and 3) Board of County Commissioners approval of the purchase price. It is recommended that these procedures be mirrored in purchasing land. Upon agreement of price, purchasing procedures would be followed in the issuance of purchase order, encumbrance, etc. NEW LAW EFFECTIVE NOVEMBER 1, 2008, 19 OS 421.2 (G) New law sets out procedures in detail regarding: Board action; Certified Appraisal; Sealed Bid; Commissioners can compel auction to determine highest market value; using land as collarteral to finance future projects and retaining use of land. Reference: 19 OS §§ 342-344; This procedure is mirrored after the "selling" of land and approved by SA & I ; NEW Law, effective Nov 1 2008 19 OS 421.2 (G)
Lease: Is the $10,000 cap of lease/rentals without a bid subject to a fiscal year limitation or total lease period?
The total lease period can not exceed $10,000 in payments, unless the item has been bid. Reference: 19 OS 2007 § 1501 (A)
Lease: Where are 120-B forms for lease purchase agreements filed?
The law requires the State Auditor and Inspector to be notified of lease agreements, and the practice is that a copy is to be sent prior to approval. The county should maintain a copy in the County Clerk's office. Reference: 19 OS 1501 et;69 OS 636.3 et seq
Liens: How long does a contractor have to file a mechanic lien?
The general contractor has 120 days and a subcontractor has 90 days. Reference: 42 OS §§ 141-154 and County Clerk's Handbook, Ch 12
Medical: How do you handle the purchasing for an inmate who is hospitalized?
A blanket purchase order should be issued with an estimated cost. Reference: 62 OS § 310.8 generally
Military: Can an elected county official serve in the US Military simultaneously?
Although the Oklahoma Constitution, Article 2, Section 12 appears to say that you cannot be an elected official and be in the military at the same time, it has been interpreted by attorney generals and the legislature over the years to mean that you can be both an elected official and in the military, just not at the same time. In order to be actively on military duty, the official must take a leave of absence until the duty is over. Title 51 OS § 3.1 addresses this in that it says that if an official is absent for more than six months on military duty, the officer must take a leave of absence, and the interim official must surrender the position back to the official when they return.In essence, the official cannot be paid by both the county and military at the same time. The exception to that is in Title 44 OS § 209, which says that during the first 30 calendar days of duty, the officer is still paid by the county. After that, the county MAY elect to pay the difference between the officials' county pay and military pay. Reference: Oklahoma Constitution Art 2 Section 12; 51 OS § 3.1; 44 OS § 209; AG 83-32
Payroll: Can Counties pay bonuses?
No. Longevity and safety awards are considered the only additional "bonuses" for employees and would need to be budgeted. Reference: 19 OS 339(10);19 OS 180.84; 74 OS 840.2
Payroll Taxes: An invoice is received for unemployment benefits after the end of the fiscal year, can it be paid?
The question is - when is it a liability? The answer in this situation would be when it is known which, makes it a current liability and obligation. Pay the invoice out of current year money and document that it was not a known liability prior to June 30.
Plats: Are there requirements for filing a plat in the County Clerk's office?
Yes. Specifications are outlined in 11 OS ? 42-104; 46-104. Reference: 11 OS § 42-104 and 11 OS ? 46-104
Professional Services: When you contract with a professional service, how do you encumber the amount on purchase orders?
An estimated amount is okay. Have the professional give you a good estimate. Reference: AG Opinions 80-269, 80-295, 83-198;85-180; OS 74 85.25
Purchase Order: Can a purchase order be exceeded by 10%
There is no statutory provision for exceeding the encumbered amount. Caution should be used in estimating price and delivery costs. If in rare cases, price exceeds the encumered amount, be sure and document. Reference: 26-3
Purchasing: Are maintenance and upgrades considered repairs?
Items added to equipment such as adding lights to a patrol car or sirens to a fire truck, etc. would be considered upgrades and would be subject to bidding. Upgrades to software MAY be considered sole source and would need the proper documentation. Reference: 19 OS 1501 et seq
Purchasing: Can you buy off GSA contracts?
The statute does allow for these purchases. However, GSA restrictions rarely allow counties to use their bids. Reference: 19 OS 1501 A.3.l
Purchasing: How many receiving officers can each department appoint?
Each officer can designate up to two employees to act as receiving agents (and requisition agents). These appointments must be filed with the County Clerk and entered into the Commission minutes. Officers can designate employees in a different office if there is only one employee in their office. One employee can not serve in both positions. Reference: 19 OS 1503
Purchasing: Is it $3.00 a ton or a yard for unprocessed materials?
The statute reads a yard or a ton. Reference: 19 OS 1501 (f)
Receiving reports: If multiple receiving reports are required, does each one have to be signed?
All items should be itemized. If it is a matter of not having enough room to report the total delivery, you can simply state "continued - see attached". HOWEVER, if items are received at different times, then each one should be signed as the goods are received. Reference: 19 OS 1505 § et seq
Receiving reports: Is a signature from the delivery person required on the receiving report?
If the person is not available, document who delivered (UPS, Post office, etc.) and attach any documentation such as a delivery ticket. The receiving report should be itemized and signed by the receiving officer.
Repairs: Is there an upper limit on repair of equipment?
Estimates for repairs that exceed $2500 MUST be approved by the Board of County Commission on a blanket purchase order. Reference: 19 OS § 1501 (B); 62 OS § 310.8
Repairs: What is the procedure if the repairs exceed the $2500 estimate?
Approve a blanket purchase order and cancel the original. The BPO should be documented with reference to the original PO. A BPO can be increased to cover unforeseen expenses. Caution should be used. Reference: 62 OS §? 310.8(A)
Repairs-Out of state: What are the different ways we can take care of out-of-state repair bills for the sheriff's department?
For repairs during out-of-state travel, the options available are: 1) purchase order issued to vendor; 2) credit card; and 3) cash (if this is done, it would need to be because the vendor would not accept a purchase order and no credit card was available. Reference: 19 OS 1500 et seq; 63 OS 2007 Sec 683.11
Requesting and Receiving officers: Must the appointment of requesting and receiving officers be made each fiscal year?
No. If the list is kept up to date each time a change is made, you do not need to do a new list at the beginning of each fiscal year. Reference: 19 OS § 1501(A)(4); 1503
Safety : Do counties have to have safety meetings and do officers have to attend?
There is no statutory requirement for safety meetings. Your insurance carrier may require it.
Safety Awards: Can county officials receive safety incentive awards?
No. It is prohibited by Statute. Reference: 19 OS 339(10)
Safety Awards: Who determines amounts of safety related incentives for the county?
The Board of County Commissioners. Reference: 19 OS § 180.84
Scrap metal: Can the county sell scrap metal?
Yes. Property must be determined as surplus by the Board and advertised for sale by sealed bid or by auction. Reference: Chapter 11 Purchasing; 19 OS 421.1.C.4
Tax Statements: Are County Treasurers required to mail tax statements?
Treasurers are required to send tax statements 30 days after the tax rolls have been completed. Reference: 68 OS § 2915
Tort Claim: What is a Tort Claim?
A tort is defined as a legal wrong, independent of contract that involves the violation of a duty that results in a loss to any person, association, or corporation caused by an act by public officials within the scope of their employment. A tort claim is not a lawsuit. The Claim must be filed with the County Clerk and presented to the Board of County Commissioners. The Board can approve, deny, or allow the claim to expire by operation of law. Reference: 51 OS § 151-170 as amended
Travel: Can county employees get reimbursed for meals without an overnight stay?
Oklahoma Statutes allows for reimbursement. However, there are IRS rules regarding reimbursement of meals without an overnight stay. Reference: 19 OS § 163; www.irs.gov (click on government entities)
Travel: Can tips for meals be paid on the credit card ?
The statute is silent; there is no guidance on this, therefore it needs to be stated in the county's policy and procedure manual.
Travel: If a county officer is receiving statutory travel allowance on their personal vehicle, can the county supply him/her with a pike pass?
For officers receiving a monthly travel allowance,the Pike Pass could only be used for out-of-county travel. For officers driving a county vehicle and employees on official business, the county can issue a county pike pass. Reference: 19 OS 163 et seq
Utilities: Are phone/cell phone bills considered to be utilities?
The SA & I recommendation is that utilities can be paid without the required 5-day waiting period. They do consider the telephone as a utility. The statute is silent on this matter. Reference: 19 OS 1505.f.1; 19 326 A
Utilities: Do counties have to pay tax and late fees on utility bills?
Public utilities regulated by the Corporation Commission may not assess any late fees upon the county until a 30-day period has lapsed since the receipt of the bill. Reference: 62 § 305.1
Web Site: What is the State Auditor and Inspector's Web Site?
