Handbook For County Clerks Of Oklahoma

Handbook for County Clerks of OklahomaOctober 2019

Published by the Oklahoma Cooperative Extension ServiceOklahoma State UniversityStillwater, OklahomaThis is a revision of the Handbook for County Clerks of Oklahoma. Revisions have been madethat reflect changes in the Oklahoma Laws.Funding for this revision was provided by the Commission on County Government PersonnelEducation and Training.This handbook was prepared by staff of the County Training Program , a program of the CooperativeExtension Service of Oklahoma State University, with input from the County Clerk Association ofOklahoma and the Office of the State Auditor and Inspector.Digital copies have been deposited with the Publications Clearinghouse of the Oklahoma Departmentof Libraries.Oklahoma State University, as an equal opportunity employer, complies with all applicable federal and state lawsregarding non-discrimination and affirmative action. Oklahoma State University is committed to a policy of equalopportunity for all individuals and does not discriminate based on race, religion, age, sex, color, national origin, maritalstatus, sexual orientation, gender identity/expression, disability, or veteran status with regard to employment,educational programs and activities, and/or admissions. For more information, visit https://eeo.okstate.edu.Issued in furtherance of Cooperative Extension work, acts of May 8 and June 30, 1914, in cooperation with the U.S.Department of Agriculture, Director of Oklahoma Cooperative Extension Service, Oklahoma State University,Stillwater, Oklahoma. This publication is issued by Oklahoma State University as authorized by the Vice President forAgricultural Programs. 2019 Oklahoma State UniversityAll rights reserved.Cover Photos (clockwise from upper right): Debbie Greenfield (far right),Lincoln County Clerk, with herdeputies (l to r) Candace Crews, Lila Wilson, Darla Riley, Amber Massey (seated), Brenda Danker, andPatricia Parker; Martha Barrett, Payne County; Letty Black (left) and Donella Epps, Oklahoma County; GaryJones, Oklahoma State Auditor and Inspector, and Eugina Loudermilk, Coal County; and Troy Cole, LoganCounty.

PrefaceThe word “Clerk” has different meanings to different people. The writers of the Constitution of Oklahomacreated in Article 17, Section 2, the office of the County Clerk along with other county offices, including theCounty Judge, the County Attorney, the District Court Clerk, the Sheriff, the County Treasurer, the Registerof Deeds, the Surveyor, the Superintendent of Public Instruction, and three County Commissioners.In Article 5, Section 60 of the Oklahoma Constitution, the legislature was charged with a responsibility . . . . . to provide by law for the establishment and maintenance of an efficient system of checks and balancesbetween the officers . . . entrusted with the collection, receipt, custody, or disbursement of the revenue ormoneys of the State whatsoever.Most concepts of the 1907 Oklahoma Constitution remain in effect today. However, some changes haveoccurred. For example, the legislature in 19 O.S. § 225 consolidated the Register of Deeds, along with theduties and responsibilities, into the office of the County Clerk.Other legislative changes include the creation of the office of the County Assessor in 68 O.S. § 2401, thechanging of County Judges and Attorneys to District Officers and the dropping of Township Officers. 68O.S. § 2486 provided for an Excise Board with appointive membership,“ . . . as a part of the system of checks and balances required by the Constitution.”The current duties of the County Clerk can generally be described as being in four categories: Property interest records Serving as the repository for legally prepared instruments such as deeds, mortgages, right-of-ways,easements, mineral rights, and liens Administrative duties Includes recording and assembling information for the Board of County Commissioners, the ExciseBoard, the Board of Equalization, and the Tax Roll Corrections Board, and maintaining records oftheir proceedings Accounting and bookkeeping duties Performing accounting and bookkeeping duties for current records of county properties, records ofdisbursements, and the appropriation of funds into disbursable accounts, and payroll.Preface1Handbook for County Clerks of Oklahoma19 O.S. § 22568 O.S. §284168 O.S. §3005.168 O.S. § 3006

Purchasing Performing purchasing functions for the county, except for some exceptionsEach County Clerk is elected by the voters of each county every four years. County Clerks receive theirpower, authority, and/or guidance from the Oklahoma Constitution, the State Statutes, District Attorney’sopinions, court judgments and procedures prescribed by the State Auditor and Inspector’s office. Thishandbook is designed primarily for use by County Clerks, their deputies, and those who work with them, toattain a better understanding of the duties and responsibilities of the County Clerk’s office.Preface2Handbook for County Clerks of Oklahoma

Handbook forCounty Clerks of OklahomaTable of ContentsPageINTRODUCTION: HOW TO USE THIS HANDBOOKChapter OneCounty Government in Oklahoma . 1-1The County Government System in Oklahoma . 1-1Powers and Duties of County Government. 1-2County Officers . 1-3Elected County Officers . 1-3County Commissioners . 1-4County Clerk . 1-5County Assessor . 1-5County Treasurer . 1-6County Court Clerk . 1-6County Sheriff . 1-6County Budget Boards . 1-6District Attorney . 1-7Non-Elected County Officers and Boards . 1-7County Engineer . 1-8County Extension Office Personnel . 1-8County Board of Health/Superintendent of Health . 1-9County Medical Examiner . 1-9County Safety Director . 1-9Safety Coordinators . 1-9County Board of Equalization Members . 1-10County Excise Board Members . 1-10Table of Contents1Handbook for County Clerks of Oklahoma

PageBoard of Tax Roll Corrections Members . 1-10County Emergency Management Director . 1-11The County Board of Public Welfare Members. 1-11County Election Board Members. 1-11County Free Fair Board Members s . 1-11Chapter TwoSources of County Revenue . 2-1County Funds. 2-1The County General Fund . 2-2Ad Valorem Tax Collections . 2-2Real Property . 2-5Personal Property. 2-5Other Ad Valorem Funded Budgets . 2-6Exemptions to Ad Valorem Taxation . 2-6Fees and Collections. 2-10County Sales Tax. 2-10County Use Tax . 2-11State Transfer Payments . 2-11In-Lieu Taxes. 2-12Reimbursements. 2-12Cash Funds . 2-15Cash Fund Appropriations . 2-16Capital Projects Funds . 2-17Debt Service Funds . 2-17Special Assessment Funds . 2-17Audit Funds . 2-17Other Sources of County Revenue . 2-19Funds for County Road and Bridge Construction and Maintenance . 2-19County Bridge and Road Improvement Fund. 2-19County Improvements for Roads and Bridges Fund . 2-19Other Funds . 2-19Chapter ThreeTable of ContentsThe County Budget Process . 3-12Handbook for County Clerks of Oklahoma

PageBudget Preparation. 3-1The Purpose of a Budget . 3-2Forms Related to the Budget Process. 3-3Budget Submissions . 3-3County Budgets in Counties Where County Excise Boards are Responsible for the Budget . 3-5The County Excise Board . 3-5Abstract of Assessed Valuations . 3-9Who Submits Budgets. 3-9Budget Planning Conference . 3-10County Officers Annual Report . 3-10Role of Board of County Commissioners. 3-10County’s Annual Budget Report . 3-10Publication of Financial Statement and Budget . 3-11Presentation of Financial Statement and Budget to the County Excise Board . 3-11Review and Approval of the County Budget . 3-12Publication of Approved Budget. 3-12Transfer of Appropriations . 3-13Supplemental and Additional Appropriations . 3-14Temporary Transfers. 3-14Temporary Appropriations . 3-15City or Town Budgets in Counties Where County Excise Boards are Responsible for theBudget . 3-15Statement of Estimate of Needs. 3-15School District Budgets in Counties Where County Excise Boards are Responsible for theBudget . 3-16County Budgets in Counties With County Budget Boards . 3-16The County Budget Board . 3-20The County Budget Act . 3-21Meetings . 3-21Report of Estimated Revenues and Expenses. 3-21Budget Preparation . 3-22Classifying Revenues and Expenditures . 3-23Table of Contents3Handbook for County Clerks of Oklahoma

Public Hearings and Protests . 3-23PageBudget Adoption . 3-23County Excise Board’s Role. 3-24Amended Budget . 3-24Receiving Assistance and Audits . 3-25Office of the State Auditor and Inspector . 3-25The District Attorney . 3-25Understanding County Finances . 3-25Chapter FourThe County Accounting System . 4-1Generally Accepted Accounting Principles . 4-1Fund Accounting . 4-2Budget Account . 4-3Estimate of Probable Income . 4-3Transfer of Appropriations . 4-3Transfer of Special Fund Balance. 4-3Warrants . 4-4County Bank Accounts. 4-4Official Depository Account. 4-4The General Account. 4-5Chapter FiveGovernmental Tort Claims Act . 5-1The Tort Claims Act in Oklahoma .

Oklahoma and the Office of the State Auditor and Inspector. Digital copies have been deposited with the Publications Clearinghouse of the Oklahoma Department of Libraries. Oklahoma State University, as an equal opportunity employer, complies with all applicable federal and state laws regarding non-discrimination and affirmative action.