Oklahoma § 62-304.1 - Payroll purchase order - Payroll statement Verification by affidavit - Payments

§ 62-304.1. Payroll purchase order - Payroll statement Verification by affidavit - Payments

A. The regular personnel of any agency of any county, city,

town, school district or board of education may be certified to the

governing board thereof for payment by a payroll purchase order in

the manner herein provided. For the purpose of this section,

regular personnel is hereby defined as those persons whose

appointment or employment or election, whether on full or part-time

basis, together with the rate of pay unless the same be fixed by

law, has been confirmed or otherwise fixed by the governing board,

in each instance, and entered in its journal of proceedings or by

separate contract of employment properly authenticated and filed of

record; provided, for school districts only, regular personnel may

be defined as including persons who are employed on a temporary or

occasional basis.

B. For each pay period, the duly elected or appointed head of

any department, office, suboffice, district, station or school may

execute, on behalf of himself and his subordinates, a payroll

statement, itemizing in detail the names of such persons, nature of

employment or service, rate of pay each, hours worked, and dates of

service within the payroll period if less than a full payroll

period. This statement shall be verified by affidavit as to:

1. Subordinate relationship of all persons named, other than

himself, to the affiant;

2. Record of employment or contract relationship of all persons

named; and

3. Services performed under direct supervision.

The form of affidavit shall be prepared by the State Auditor and

Inspector, and shall provide for entry therein by words, and

figures, as to the number of persons certified to in such payroll

statement and affidavit.

The statement and affidavit shall be deemed to include the

approval of departmental head and receipt acknowledging services of

subordinate, where such is required by law; and no further

statements for that purpose shall be required. The subordinate

employees named therein shall not be required to sign the payroll

statement and affidavit unless the governing board, by official

Oklahoma Statutes - Title 62. Public Finance

order, so requires, in which event, each may sign opposite his own

name. Affidavit to any payroll statement may be verified by any

officer authorized to take acknowledgments, or by the clerk of the

county, city, town, school district or board of education, as the

case may be.

C. The payroll statement and affidavit shall be forwarded to

the clerk of the county, city, town, school district or board of

education, and shall become a permanent part of the financial

records of the agency. The total payroll amounts from the payroll

statement and affidavit, and the amounts charged to each

appropriation and fund of the agency, shall be listed or estimated

on the payroll purchase order for consideration and payment by the

governing board. The amount to be paid pursuant to a payroll

purchase order may be encumbered as of the date the purchase order

is considered by the governing board for payment or as of the date

payroll payments are made.

D. The encumbering officer or clerk of a municipality, county

or school may authorize payment of the following taxes and invoices

as they become due without a purchase order or further approval of

the governing board:

1. Taxes, including, but not limited to, withholding, social

security or unemployment compensation taxes;

2. Retirement or pension fund payments or contributions which

are payable pursuant to a resolution, ordinance, contract or other

appropriate agreement which has been approved by the governing

board; and

3. Payments for insurance or related coverages, including, but

not limited to, accident, health or life, workers' compensation, or

any other property, vehicle, marine, surety, liability or casualty

coverages, which are payable under a valid contract, policy or other

appropriate agreement which has been approved by the governing

board.

Amended by Laws 1990, c. 221, § 1, operative July 1, 1990.