Oklahoma § 70-135

§ 70-135.

Repealed by Laws 1949, p. 607, art. 20, § 9.

§70-135.1a. Deputy for school accounts - Counties with population

of 41,000 to 42,000 - Valuation not more than $6,000,000.

In each county having a population of not less than forty-one

thousand (41,000) nor more than forty-two thousand (42,000)

according to the 1940 and each succeeding Federal census and a

valuation of not more than Six Million Dollars ($6,000,000.00)

tangible properties, nor including valuation of homestead exemptions

allowed, there is hereby created in the office of the county

treasurer of each county, in addition to all other deputies

authorized or provided by law, a deputy for school accounts, for

whose salary the county shall be reimbursed out of the surplus

revenues of the school districts heretofore served wholly at county

expense and whose accounts and funds are kept by, and under the

responsibility of, the county treasurer, which reimbursement shall

be in the manner hereinafter provided.

Oklahoma Statutes - Title 70. Schools

Laws 1947, p. 491, § 1.

§70-135.1b. Bond and salary - Appointment - Duties.

Such deputy for school accounts shall be under the same amount

and class of bond, and be paid the same amount of salary out of the

salary appropriations made and approved for the office of such

county treasurer, as that of the head deputy county treasurer in

such county. His appointment shall be by, and he shall serve under

and at the direction of, such county treasurer. Under direction of

the county treasurer, it shall be his duty to devote his time and

attention to the keeping of the accounts of such county treasurer

with the several school districts of the county, of whatever class,

whose funds are in custody of such county treasurer and the

accounting for which such county treasurer is responsible under the

law; he shall keep the school district warrant registers and

ledgers, register and schedule for payment the obligations of such

districts, apportion school revenues, inspect and file duplicate

claims where required by law, record credits and payments and take

trial balance for control proof when required, make all reports to

school boards and other officers as may be required or provided by

law, and do and perform such other duties in relation to such school

accounts, including accounts, statistics, receipts, and reports in

relation to federal tax withholdings and teacher retirement, as the

county treasurer may require and direct.

Laws 1947, p. 491, § 2.

§70-135.1c. Reimbursement for expense.

Reimbursement to the county for the expense to such county for

the salary and bond of such deputy of school accounts shall be

accomplished in the following manner; the amount of the annual

salary of such deputy shall be ratably charged to each school

district, dependent and independent, so served, in ratio of the

original local appropriations finally approved in each such district

so served to the sum total of such original local appropriations

finally approved. As soon as any unappropriated surplus shall occur

in the general fund account of any such school district after the

beginning of such fiscal year sufficient for such reimbursement,

before moving such surplus forward to the same fund account for the

next succeeding fiscal year, the County Treasurer shall deduct the

amount of reimbursement so determined as aforesaid, transfer the

same and place it to the credit of the general fund of the county.

Added by Laws 1947, p. 492, § 3, emerg. eff. May 16, 1947.

§70-135a. Office created - Reimbursement of county.

In each county having a population of not less than thirteen

thousand (13,000) nor more than twenty thousand (20,000) according

to the 1960 and each succeeding Federal Decennial Census and a

Oklahoma Statutes - Title 70. Schools

valuation of not more than Twelve Million Dollars ($12,000,000.00)

tangible properties, not including valuation of homestead exemptions

allowed in any year, there is hereby created in the office of the

county treasurer of each county, in addition to all other deputies

authorized or provided by law, a deputy for school accounts, for

whose salary the county shall be reimbursed out of the surplus

revenues of the school districts heretofore served wholly at county

expense and whose accounts and funds are kept by and under

responsibility of the county treasurer, which reimbursement shall be

in the manner hereinafter provided.

Added by Laws 1947, p. 366, § 1, emerg. eff. March 6, 1947. Amended

by Laws 1951, p. 332, § 1, emerg. eff. May 26, 1951; Laws 1953, p.

543, § 1, emerg. eff. March 4, 1953; Laws 1961, p. 562, § 1, emerg.

eff. June 29, 1961.

§70-135b. Bond and salary of deputy - Appointment - Duties.

Such deputy for school accounts shall be under the same amount

and class of bond, and be paid the same amount of salary out of the

salary appropriations made and approved for the office of such

county treasurer, as that of the head deputy county treasurer in

such county. His appointment shall be by, and he shall serve under

and at the direction of, such county treasurer. Under direction of

the county treasurer, it shall be his duty to devote his time and

attention to the keeping of the accounts of such county treasurer

with the several school districts of the county, of whatever class,

whose funds are in custody of such county treasurer and the

accounting for which such county treasurer is responsible under the

law; he shall keep the school district warrant registers and

ledgers, register and schedule for payment the obligations of such

districts, apportion school revenues, inspect and file duplicate

claims where required by law, record credits and payments and take

trial balance for control proof when required, make all reports to

school boards and other officers as may be required or provided by

law, and do and perform such other duties in relation to such school

accounts, including accounts, statistics, receipts, and reports in

relation to federal tax withholdings and teacher retirement, as the

county treasurer may require and direct.

Laws 1947, p. 366, § 2.

§70-135c. Manner of reimbursing county.

Reimbursement to the county for the expense to such county for

the salary and bond of such deputy of school accounts shall be

accomplished in the following manner: The amount of the annual

salary of such deputy shall be ratably charged to each school

district, dependent and independent, so served, in ratio of the

original local appropriations finally approved in each such district

so served to the sum total of all such original local appropriations

Oklahoma Statutes - Title 70. Schools

finally approved. As soon as any unappropriated surplus shall

accrue in the general fund account of any such school district after

the beginning of such fiscal year sufficient for such reimbursement,

before moving such surplus forward to the same fund account for the

next succeeding fiscal year, the county treasurer shall deduct the

amount of reimbursement so determined as aforesaid, transfer the

same and place it to the credit of the general fund of the county.

Added by Laws 1947, p. 366, § 3, emerg. eff. March 6, 1947.