2009 County Treasurers Handbook
Total Page:16
File Type:pdf, Size:1020Kb
Handbook for County Treasurers of Oklahoma December 2017 Published by: The County Training Program Oklahoma Cooperative Extension Service Oklahoma State University Stillwater, Oklahoma Edited by the County Treasurer’s Editorial Committee, County Training Program personnel at Oklahoma State University, and staff at the Office of the Oklahoma State Auditor and Inspector. Funding for this revision was provided by the Oklahoma State Legislature through the Office of the State Auditor and Inspector. The Office of the State Auditor and Inspector is not responsible for, nor does it necessarily subscribe to, any of the contents of conclusions that appear in this document. This handbook was prepared and produced by the Oklahoma Cooperative Extension Service at Oklahoma State University. This handbook Compact Disk was produced at a cost of $1.00 per handbook. Copies have been deposited with the Publications Clearinghouse of the Oklahoma Department of Libraries. 2017 Oklahoma State University All rights reserved. Cover Photos (clockwise from upper left): Lori Kelleher, Cleveland County; County Treasurer Association Advisory Board Meeting (left to right) Notie Lansford and Ann Embree, OSU County Training Program, Joyce Hathcoat, Osage County, Christy Kennedy, Kay County, David Manning, Woods County, Karen Mueggenborg, Kingfisher County, Cerita Morely, Pittsburg County, and Bonita Stadler, Payne County; Jim Reynolds, Cleveland County Treasurer and Mona Nelson, First Deputy, Cleveland County; Ann Embree, County Training Program (right) and Christy Kennedy, Kay County Treasurer; Greg Hodges, Office of the State Auditor and Inspector, retired, and Karen Mueggenborg, Kingfisher County Handbook for County Treasurers of Oklahoma Table of Contents Page Introduction: How to Use This Handbook Changes and Additions ........................................................................................... I-2 On-Line Internet Version ..................................................................................... I-2 Organization ............................................................................................................ I-3 Statute and Other References ................................................................................ I-3 Procedures ............................................................................................................... I-4 Forms and Computerized Forms ......................................................................... I-4 Questions and Comments ..................................................................................... I-5 Chapter One - County Government in Oklahoma ........................................ 1-1 The County Government System in Oklahoma................................................ 1-1 Powers and Duties of County Government ...................................................... 1-2 County Officers...................................................................................................... 1-3 Elected County Officers ....................................................................................... 1-3 County Commissioners .................................................................................. 1-4 County Clerk .................................................................................................... 1-5 County Assessor .............................................................................................. 1-6 County Treasurer ............................................................................................ 1-6 County Court Clerk ........................................................................................ 1-7 County Sheriff ................................................................................................. 1-7 County Budget Boards ................................................................................... 1-7 District Attorney ............................................................................................. 1-8 Non-Elected County Officers and Boards ......................................................... 1-9 County Engineer ............................................................................................. 1-9 County Extension Office Personnel .......................................................... 1-10 County Board of Health/Superintendent of Health ................................ 1-10 County Medical Examiner ........................................................................... 1-11 Table of Contents 1 List of Tables Handbook for County Treasurers of Oklahoma Page County Safety Director ................................................................................ 1-11 Safety Coordinators ...................................................................................... 1-11 County Board of Equalization Members .................................................. 1-11 County Excise Board Members .................................................................. 1-12 Board of Tax Roll Corrections Members .................................................. 1-12 County Emergency Management Director ............................................... 1-12 The County Board of Public Welfare Members....................................... 1-13 County Election Board Members ............................................................... 1-13 County Free Fair Board Members.............................................................. 1-13 Other Non-Elected Officers ....................................................................... 1-13 Chapter Two - Sources of County Revenue ................................................... 2-1 County Funds ......................................................................................................... 2-2 The County General Fund ................................................................................... 2-2 Ad Valorem Tax Collections ......................................................................... 2-5 Fees and Collections ..................................................................................... 2-10 County Sales Tax .......................................................................................... 2-11 County Use Tax ............................................................................................ 2-11 State Transfer Payments .............................................................................. 2-12 In-Lieu Taxes ................................................................................................ 2-13 Reimbursements ........................................................................................... 2-13 Special Revenue Funds ....................................................................................... 2-14 Ad Valorem Funded Special Revenue Funds ........................................... 2-14 Cash Funds .................................................................................................... 2-16 Capital Projects Funds ........................................................................................ 2-19 Debt Service Funds ............................................................................................. 2-19 Special Assessment Funds ........................................................................... 2-19 Audit Funds ................................................................................................... 2-19 Other Sources of County Revenue ................................................................... 2-21 Funds for County Road and Bridge Construction and Maintenance........... 2-21 County Bridge and Road Improvement Fund.......................................... 2-21 County Improvements for Roads and Bridges Fund .............................. 2-21 Table of Contents 2 List of Tables Handbook for County Treasurers of Oklahoma Other Funds .................................................................................................. 2-21 Page Chapter Three - The County Budget Process ............................................... 3-1 Budget Preparation ................................................................................................ 3-1 The Purpose of a Budget ...................................................................................... 3-2 Forms Related to the Budget Process ................................................................ 3-3 Budget Submissions .............................................................................................. 3-3 County Budgets in Counties Where County Excise Boards are Responsible for the Budget .................................................................................. 3-5 The County Excise Board .................................................................................... 3-5 Abstract of Assessed Valuations ......................................................................... 3-9 Who Submits Budgets ........................................................................................ 3-10 Budget Planning Conference ............................................................................. 3-10 County Officers Annual Report ........................................................................ 3-10 Role of Board of County Commissioners........................................................ 3-11 County’s Annual Budget Report ....................................................................... 3-11 Publication of Financial Statement and Budget ......................................