Table Of Content

Handbook for County Commissioners of Oklahoma Ninth Edition November 2012 Published by: The County Training Program Oklahoma Cooperative Extension Service Oklahoma State University Stillwater, Oklahoma Edited by the Association of County Commissioners Handbook Review Committee, the Oklahoma Cooperative Extension Service at Oklahoma State University, and the Office of the State Auditor and Inspector. This is a major revision of the 2004 Handbook for County Commissioners of Oklahoma. Revisions have been made that reflect changes in Oklahoma law since the 2004 version was produced. Funding for this revision was provided 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 or conclusions that appear in this document. This handbook was prepared and produced by the County Training Program through the Cooperative Extension Service of Oklahoma State University. The Compact Disk for this handbook was produced at a cost of $1.00 per CD. Copies and links to the web version have been deposited with the Publications Clearinghouse of the Oklahoma Department of Libraries. © 2012 Oklahoma State University All rights reserved. Members of the Review Committee for the Ninth Edition of the Handbook for County Commissioners of Oklahoma Handbook Review Committee Association of County Commissioners of Oklahoma David Anderson, Canadian County Cindy Bobbitt, Grant County Steve Carter, Sequoyah County Rod Cleveland, Cleveland County Jerry Dean, Roger Mills County Gary Deckard, Washington County Dan Delozier, Rogers County Melissa Dunn, Pottawatomie County Chris Duroy, Marshall County James Gee, Washita County Mike Helm, Rogers County Monty Montgomery, Bryan County Ray Vaughn, Oklahoma County Association of County Commissioners of Oklahoma Administrative Office Dale Frech, Safety Director Randy Robinson, Transportation Engineer Gayle Ward, Executive Director Office of the State Auditor and Inspector Cheryl Wilson, Management Services Division Tiffany Moore, Management Services Division County Training Program, Oklahoma Cooperative Extension, Oklahoma State University Judy Rudin, Local Government (Media) Specialist Notie Lansford, Professor, Oklahoma Cooperative Extension Service HANDBOOK FOR COUNTY COMMISSIONERS OF OKLAHOMA Table of Contents PAGE CHAPTER ONE .................................................................................................................................................................................................... 1-1 County Government in Oklahoma .......................................................................................................................................................................................... 1-1 The County Government System in Oklahoma ............................................................................................................................................................................. 1-1 Powers and Duties of County Government ................................................................................................................................................................................... 1-1 Duties of County Officers ............................................................................................................................................................................................................... 1-2 Elected County Officers ............................................................................................................................................................................................................. 1-2 Non-Elected County Officers and Boards .................................................................................................................................................................................. 1-8 CHAPTER TWO.................................................................................................................................................................................................... 2-1 Sources of County Revenue .................................................................................................................................................................................................... 2-1 County Funds ................................................................................................................................................................................................................................. 2-1 The County General Fund .......................................................................................................................................................................................................... 2-1 Special Revenue Funds ............................................................................................................................................................................................................ 2-14 Capital Projects Funds ............................................................................................................................................................................................................. 2-18 Special Assessment Funds ....................................................................................................................................................................................................... 2-18 Audit Funds .............................................................................................................................................................................................................................. 2-18 Trust and Agency Funds ........................................................................................................................................................................................................... 2-19 Other Sources of County Revenue ............................................................................................................................................................................................... 2-20 Funds for County Road and Bridge Construction and Maintenance ....................................................................................................................................... 2-20 Table of Contents TOC-1 2012 Handbook for County Commissioners of Oklahoma CHAPTER THREE ................................................................................................................................................................................................. 3-1 The County Budget process..................................................................................................................................................................................................... 3-1 Budget Preparation........................................................................................................................................................................................................................ 3-1 The Purpose of a Budget ........................................................................................................................................................................................................... 3-2 Forms Related to the Budget Process ........................................................................................................................................................................................ 3-2 Budget Submissions ................................................................................................................................................................................................................... 3-3 County Budgets in Counties Where County Excise Boards are Responsible for the Budget ......................................................................................................... 3-3 The County Excise Board ........................................................................................................................................................................................................... 3-3 Abstract of Assessed Valuations ................................................................................................................................................................................................ 3-8 Who Submits Budgets ............................................................................................................................................................................................................... 3-9 Budget Planning Conference ..................................................................................................................................................................................................... 3-9 County Officers Annual Report .................................................................................................................................................................................................. 3-9 Role of Board of County Commissioners ................................................................................................................................................................................. 3-10 Transfer of Appropriations ...................................................................................................................................................................................................... 3-12 Supplemental and Additional Appropriations ......................................................................................................................................................................... 3-13 Temporary Appropriations ...................................................................................................................................................................................................... 3-14 City or Town Budgets in Counties Where County Excise Boards are Responsible for the Budget .............................................................................................. 3-14 Statement of Estimate of Needs .............................................................................................................................................................................................. 3-15 School District Budgets in Counties Where County Excise Boards are Responsible for the Budget ........................................................................................... 3-15 County Budgets in Counties With County Budget Boards ........................................................................................................................................................... 3-16 The County Budget Board ........................................................................................................................................................................................................ 3-16 The County Budget Act ............................................................................................................................................................................................................ 3-20 Meetings .................................................................................................................................................................................................................................. 3-20 Report of Estimated Revenues and Expenses ......................................................................................................................................................................... 3-21 Budget Preparation.................................................................................................................................................................................................................. 3-21 Classifying Revenues and Expenditures ................................................................................................................................................................................... 3-22 Public Hearings and Protests ................................................................................................................................................................................................... 3-23 Budget Adoption ...................................................................................................................................................................................................................... 3-23 County Excise Board’s Role ...................................................................................................................................................................................................... 3-24 Amended Budget ..................................................................................................................................................................................................................... 3-24 Receiving Assistance and Audits .................................................................................................................................................................................................. 3-25 Office of the State Auditor and Inspector................................................................................................................................................................................ 3-25 The District Attorney ............................................................................................................................................................................................................... 3-25 Understanding County Finances .................................................................................................................................................................................................. 3-26 Table of Contents TOC-2 2012 Handbook for County Commissioners of Oklahoma CHAPTER FOUR .................................................................................................................................................................................................. 4-1 The County Accounting System ............................................................................................................................................................................................... 4-1 Generally Accepted Accounting Principles .................................................................................................................................................................................... 4-1 Fund Accounting ........................................................................................................................................................................................................................ 4-1 County Bank Accounts ................................................................................................................................................................................................................... 4-4 Official Depository Account ....................................................................................................................................................................................................... 4-4 The General Account ................................................................................................................................................................................................................. 4-5 CHAPTER FIVE ..................................................................................................................................................................................................... 5-1 Governmental Tort Claims Act ................................................................................................................................................................................................ 5-1 The Tort Claims Act in Oklahoma .................................................................................................................................................................................................. 5-1 Liability Insurance ...................................................................................................................................................................................................................... 5-3 Filing Claims ............................................................................................................................................................................................................................... 5-3 Determining Liability.................................................................................................................................................................................................................. 5-5 Settling Claims ........................................................................................................................................................................................................................... 5-8 CHAPTER SIX ........................................................................................................................................................................................................ 6-1 Office of County Commissioner .............................................................................................................................................................................................. 6-1 Filing as a Candidate for County Commissioner ............................................................................................................................................................................ 6-2 Filling the Office of County Commissioner .................................................................................................................................................................................... 6-3 Term of Office ............................................................................................................................................................................................................................ 6-3 Conditions of Office ................................................................................................................................................................................................................... 6-3 Vacancies ................................................................................................................................................................................................................................... 6-4 Resignations ............................................................................................................................................................................................................................... 6-4 Removal ..................................................................................................................................................................................................................................... 6-4 Assuming the Office of County Commissioner .............................................................................................................................................................................. 6-5 The Oath or Affirmation ............................................................................................................................................................................................................ 6-5 Serving as County Commissioner................................................................................................................................................................................................... 6-5 The Blanket Bond ....................................................................................................................................................................................................................... 6-5 Office Organization .................................................................................................................................................................................................................... 6-5 Office Locations ......................................................................................................................................................................................................................... 6-8 Hours ......................................................................................................................................................................................................................................... 6-8 Office Personnel ........................................................................................................................................................................................................................ 6-9 Personnel Policies .................................................................................................................................................................................................................... 6-10 The County Seal ....................................................................................................................................................................................................................... 6-10 The Oklahoma Statutes ........................................................................................................................................................................................................... 6-12 Table of Contents TOC-3 2012 Handbook for County Commissioners of Oklahoma Purchasing Procedures ............................................................................................................................................................................................................ 6-12 Inventory Procedures .............................................................................................................................................................................................................. 6-13 Filing Signatures with the Secretary of State ............................................................................................................................................................................... 6-13 Facsimile Signatures ................................................................................................................................................................................................................ 6-14 CHAPTER SEVEN ................................................................................................................................................................................................ 7-1 Duties of the County Commissioner: General ......................................................................................................................................................................... 7-1 County Districts.............................................................................................................................................................................................................................. 7-2 Board of County Commissioners ................................................................................................................................................................................................... 7-2 Chairperson ............................................................................................................................................................................................................................... 7-3 Equal Division ............................................................................................................................................................................................................................ 7-3 Defining the County Commissioners’ Powers and Responsibilities ............................................................................................................................................... 7-3 General Powers ......................................................................................................................................................................................................................... 7-3 Responsibilities .......................................................................................................................................................................................................................... 7-9 County Commissioner Training .................................................................................................................................................................................................... 7-12 ACCO Conferences and Workshops ......................................................................................................................................................................................... 7-12 ACCO Safety Meetings ............................................................................................................................................................................................................. 7-12 Commission on County Government Personnel Education and Training ................................................................................................................................ 7-13 Roads Scholar Certification ...................................................................................................................................................................................................... 7-14 CHAPTER EIGHT ................................................................................................................................................................................................. 8-1 Duties of the County Commissioner: Meetings ....................................................................................................................................................................... 8-1 Meetings ........................................................................................................................................................................................................................................ 8-1 Regular Sessions ........................................................................................................................................................................................................................ 8-2 Special Meetings ........................................................................................................................................................................................................................ 8-7 Executive Sessions ..................................................................................................................................................................................................................... 8-8 Emergency Meetings ................................................................................................................................................................................................................. 8-9 Agendas ..................................................................................................................................................................................................................................... 8-9 Understanding the Open Meeting Law ....................................................................................................................................................................................... 8-10 Holding Open Meetings ............................................................................................................................................................................................................... 8-11 Recording Votes ....................................................................................................................................................................................................................... 8-11 Circumvention of Act ............................................................................................................................................................................................................... 8-11 Meeting Minutes ..................................................................................................................................................................................................................... 8-11 Penalties .................................................................................................................................................................................................................................. 8-12 Table of Contents TOC-4 2012 Handbook for County Commissioners of Oklahoma Conducting Orderly Meetings ...................................................................................................................................................................................................... 8-12 Parliamentary Procedure ......................................................................................................................................................................................................... 8-12 Powers and Duties of the Chairperson .................................................................................................................................................................................... 8-13 Order of Business ..................................................................................................................................................................................................................... 8-13 CHAPTER NINE ................................................................................................................................................................................................... 9-1 Duties of the County Commissioner: Notices and Publications .............................................................................................................................................. 9-1 Publishing Board of County Commissioners Proceedings ............................................................................................................................................................. 9-2 Annual Statement ...................................................................................................................................................................................................................... 9-3 Publishing Bids ............................................................................................................................................................................................................................... 9-3 Publishing County Budgets ............................................................................................................................................................................................................ 9-4 Publishing Notices ......................................................................................................................................................................................................................... 9-4 Payment for Publications ............................................................................................................................................................................................................... 9-5 CHAPTER TEN .................................................................................................................................................................................................. 10-1 Duties of the County Commissioner: County Administration ............................................................................................................................................... 10-1 Administrative Duties .................................................................................................................................................................................................................. 10-2 County Offices, Locations, and Hours ...................................................................................................................................................................................... 10-2 Personnel Policies .................................................................................................................................................................................................................... 10-5 Travel Expenses ..................................................................................................................................................................................................................... 10-11 Safety Incentive Awards ........................................................................................................................................................................................................ 10-12 Loyalty Oaths and Oaths of Office ......................................................................................................................................................................................... 10-12 The Blanket Bond ................................................................................................................................................................................................................... 10-12 The County Seal ..................................................................................................................................................................................................................... 10-13 Signature List for Secretary of State ...................................................................................................................................................................................... 10-14 CHAPTER ELEVEN ........................................................................................................................................................................................... 11-1 Duties of the County Commissioner: Sinking Funds-County Bond Issues and Judgments ..................................................................................................... 11-1 Creating Sinking Funds................................................................................................................................................................................................................. 11-2 Issuing County Bonds ................................................................................................................................................................................................................... 11-2 County Commissioners’ Role in Municipal Bond Issues .......................................................................................................................................................... 11-2 Understanding Municipal Bonds ................................................................................................................................................................................................. 11-3 Bond Issue................................................................................................................................................................................................................................ 11-3 Table of Contents TOC-5 2012 Handbook for County Commissioners of Oklahoma Certificate of Legal Compliance ............................................................................................................................................................................................... 11-5 Payments for Advisors and Other Expenses ............................................................................................................................................................................ 11-5 Bond Terms .............................................................................................................................................................................................................................. 11-6 Major Bond Categories ................................................................................................................................................................................................................ 11-7 Registering Bonds ........................................................................................................................................................................................................................ 11-7 Registration Systems Creation and Management ................................................................................................................................................................... 11-7 Understanding Implications of the Federal Tax Reform Act of 1986 ........................................................................................................................................ 11-10 Federal Tax Interest Income Exemption ................................................................................................................................................................................ 11-10 Arbitrage Restrictions ............................................................................................................................................................................................................ 11-11 Internal Revenue Service Report ........................................................................................................................................................................................... 11-12 Seeking Assistance With Bond Issues ........................................................................................................................................................................................ 11-12 Paying Judgments ...................................................................................................................................................................................................................... 11-13 Purpose of Judgment Sinking Fund ....................................................................................................................................................................................... 11-14 Roles of County Officers Regarding Judgments ..................................................................................................................................................................... 11-14 Sinking Fund Levy Computation ............................................................................................................................................................................................ 11-16 Annual Principal and Interest ................................................................................................................................................................................................ 11-17 Prepayment of Judgments ..................................................................................................................................................................................................... 11-17 Example Judgment: ............................................................................................................................................................................................................... 11-18 Closing the Account ............................................................................................................................................................................................................... 11-20 CHAPTER TWELVE .......................................................................................................................................................................................... 12-1 Duties of the County Commissioner: Trust Authorities ........................................................................................................................................................ 12-1 County Public Trust Authorities ................................................................................................................................................................................................... 12-2 Purposes .................................................................................................................................................................................................................................. 12-2 Benefits .................................................................................................................................................................................................................................... 12-3 Presumptions ........................................................................................................................................................................................................................... 12-3 County Commissioner Responsibilities .................................................................................................................................................................................... 12-5 Approval of Beneficiaries ......................................................................................................................................................................................................... 12-5 Creating Public Trust Authorities ................................................................................................................................................................................................. 12-6 Procedure ................................................................................................................................................................................................................................ 12-6 Document to Establish A Public Trust Authority ..................................................................................................................................................................... 12-7 Maintaining Public Trust Authorities ........................................................................................................................................................................................... 12-9 Holding Meetings ..................................................................................................................................................................................................................... 12-9 Purchasing ............................................................................................................................................................................................................................... 12-9 Real Property ......................................................................................................................................................................................................................... 12-10 Dissolving Public Trust Authorities ............................................................................................................................................................................................ 12-11 County Jail Trust Authorities ...................................................................................................................................................................................................... 12-12 Table of Contents TOC-6 2012 Handbook for County Commissioners of Oklahoma Creating Under Title 60 (Property) ........................................................................................................................................................................................ 12-12 Creating Under Title 19 (Counties and County Officers) ....................................................................................................................................................... 12-12 CHAPTER THIRTEEN ...................................................................................................................................................................................... 13-1 Duties of the County Commissioner: Circuit Engineering Districts........................................................................................................................................ 13-1 Circuit Engineering Districts ......................................................................................................................................................................................................... 13-2 Objectives ................................................................................................................................................................................................................................ 13-2 Authorities and Responsibilities .............................................................................................................................................................................................. 13-3 Activities .................................................................................................................................................................................................................................. 13-4 Legal Trusts .............................................................................................................................................................................................................................. 13-5 Audits, Legal Services, and Purchasing .................................................................................................................................................................................... 13-5 CED Auctions ............................................................................................................................................................................................................................ 13-6 Statewide Boards ......................................................................................................................................................................................................................... 13-7 Oklahoma Circuit Engineering Districts Board ......................................................................................................................................................................... 13-7 OCCEDB Circuit Engineering District Revolving Fund .............................................................................................................................................................. 13-8 OCCEDB Emergency and Transportation Revolving Fund ....................................................................................................................................................... 13-8 Department of Transportation County Advisory Board .......................................................................................................................................................... 13-9 Circuit Engineering District Energy District Authorities ............................................................................................................................................................... 13-9 Circuit Engineering District Sample Bylaws ............................................................................................................................................................................... 13-10 CHAPTER FOURTEEN .................................................................................................................................................................................... 14-1 Duties of the County Commissioner: County Roads and Bridges .......................................................................................................................................... 14-1 Roads ........................................................................................................................................................................................................................................... 14-1 County Commissioners’ Duties and Jurisdiction ...................................................................................................................................................................... 14-3 Interlocal Agreements ............................................................................................................................................................................................................. 14-4 Bridges ......................................................................................................................................................................................................................................... 14-5 Planning ....................................................................................................................................................................................................................................... 14-6 Plans Mandated by the Oklahoma Statutes ............................................................................................................................................................................ 14-6 Road and Bridge Inventory ...................................................................................................................................................................................................... 14-7 Road and Bridge Construction ................................................................................................................................................................................................. 14-7 Road Maintenance ....................................................................................................................................................................................................................... 14-8 Maintenance Plan .................................................................................................................................................................................................................... 14-8 Road Upgrades ........................................................................................................................................................................................................................ 14-8 Routine Road Maintenance and Inspection .............................................................................................................................................................................. 14-10 Routine Maintenance ............................................................................................................................................................................................................ 14-10 Causes of Failures .................................................................................................................................................................................................................. 14-10 Table of Contents TOC-7 2012 Handbook for County Commissioners of Oklahoma

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Handbook for County Commissioners of Oklahoma Ninth Edition November 2012 Published by: The County Training Program Oklahoma Cooperative Extension Service Oklahoma State University Stillwater, Oklahoma Edited by the Association of County Commissioners Handbook Review Committee, the Oklahoma Cooperative Extension Service at Oklahoma State University, and the Office of the State Auditor and Inspector. This is a major revision of the 2004 Handbook for County Commissioners of Oklahoma. Revisions have been made that reflect changes in Oklahoma law since the 2004 version was produced. Funding for this revision was provided 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 or conclusions that appear in this document. This handbook was prepared and produced by the County Training Program through the Cooperative Extension Service of Oklahoma State University. The Compact Disk for this handbook was produced at a cost of $1.00 per CD. Copies and links to the web version have been deposited with the Publications Clearinghouse of the Oklahoma Department of Libraries. © 2012 Oklahoma State University All rights reserved. Members of the Review Committee for the Ninth Edition of the Handbook for County Commissioners of Oklahoma Handbook Review Committee Association of County Commissioners of Oklahoma David Anderson, Canadian County Cindy Bobbitt, Grant County Steve Carter, Sequoyah County Rod Cleveland, Cleveland County Jerry Dean, Roger Mills County Gary Deckard, Washington County Dan Delozier, Rogers County Melissa Dunn, Pottawatomie County Chris Duroy, Marshall County James Gee, Washita County Mike Helm, Rogers County Monty Montgomery, Bryan County Ray Vaughn, Oklahoma County Association of County Commissioners of Oklahoma Administrative Office Dale Frech, Safety Director Randy Robinson, Transportation Engineer Gayle Ward, Executive Director Office of the State Auditor and Inspector Cheryl Wilson, Management Services Division Tiffany Moore, Management Services Division County Training Program, Oklahoma Cooperative Extension, Oklahoma State University Judy Rudin, Local Government (Media) Specialist Notie Lansford, Professor, Oklahoma Cooperative Extension Service HANDBOOK FOR COUNTY COMMISSIONERS OF OKLAHOMA Table of Contents PAGE CHAPTER ONE .................................................................................................................................................................................................... 1-1 County Government in Oklahoma .......................................................................................................................................................................................... 1-1 The County Government System in Oklahoma ............................................................................................................................................................................. 1-1 Powers and Duties of County Government ................................................................................................................................................................................... 1-1 Duties of County Officers ............................................................................................................................................................................................................... 1-2 Elected County Officers ............................................................................................................................................................................................................. 1-2 Non-Elected County Officers and Boards .................................................................................................................................................................................. 1-8 CHAPTER TWO.................................................................................................................................................................................................... 2-1 Sources of County Revenue .................................................................................................................................................................................................... 2-1 County Funds ................................................................................................................................................................................................................................. 2-1 The County General Fund .......................................................................................................................................................................................................... 2-1 Special Revenue Funds ............................................................................................................................................................................................................ 2-14 Capital Projects Funds ............................................................................................................................................................................................................. 2-18 Special Assessment Funds ....................................................................................................................................................................................................... 2-18 Audit Funds .............................................................................................................................................................................................................................. 2-18 Trust and Agency Funds ........................................................................................................................................................................................................... 2-19 Other Sources of County Revenue ............................................................................................................................................................................................... 2-20 Funds for County Road and Bridge Construction and Maintenance ....................................................................................................................................... 2-20 Table of Contents TOC-1 2012 Handbook for County Commissioners of Oklahoma CHAPTER THREE ................................................................................................................................................................................................. 3-1 The County Budget process..................................................................................................................................................................................................... 3-1 Budget Preparation........................................................................................................................................................................................................................ 3-1 The Purpose of a Budget ........................................................................................................................................................................................................... 3-2 Forms Related to the Budget Process ........................................................................................................................................................................................ 3-2 Budget Submissions ................................................................................................................................................................................................................... 3-3 County Budgets in Counties Where County Excise Boards are Responsible for the Budget ......................................................................................................... 3-3 The County Excise Board ........................................................................................................................................................................................................... 3-3 Abstract of Assessed Valuations ................................................................................................................................................................................................ 3-8 Who Submits Budgets ............................................................................................................................................................................................................... 3-9 Budget Planning Conference ..................................................................................................................................................................................................... 3-9 County Officers Annual Report .................................................................................................................................................................................................. 3-9 Role of Board of County Commissioners ................................................................................................................................................................................. 3-10 Transfer of Appropriations ...................................................................................................................................................................................................... 3-12 Supplemental and Additional Appropriations ......................................................................................................................................................................... 3-13 Temporary Appropriations ...................................................................................................................................................................................................... 3-14 City or Town Budgets in Counties Where County Excise Boards are Responsible for the Budget .............................................................................................. 3-14 Statement of Estimate of Needs .............................................................................................................................................................................................. 3-15 School District Budgets in Counties Where County Excise Boards are Responsible for the Budget ........................................................................................... 3-15 County Budgets in Counties With County Budget Boards ........................................................................................................................................................... 3-16 The County Budget Board ........................................................................................................................................................................................................ 3-16 The County Budget Act ............................................................................................................................................................................................................ 3-20 Meetings .................................................................................................................................................................................................................................. 3-20 Report of Estimated Revenues and Expenses ......................................................................................................................................................................... 3-21 Budget Preparation.................................................................................................................................................................................................................. 3-21 Classifying Revenues and Expenditures ................................................................................................................................................................................... 3-22 Public Hearings and Protests ................................................................................................................................................................................................... 3-23 Budget Adoption ...................................................................................................................................................................................................................... 3-23 County Excise Board’s Role ...................................................................................................................................................................................................... 3-24 Amended Budget ..................................................................................................................................................................................................................... 3-24 Receiving Assistance and Audits .................................................................................................................................................................................................. 3-25 Office of the State Auditor and Inspector................................................................................................................................................................................ 3-25 The District Attorney ............................................................................................................................................................................................................... 3-25 Understanding County Finances .................................................................................................................................................................................................. 3-26 Table of Contents TOC-2 2012 Handbook for County Commissioners of Oklahoma CHAPTER FOUR .................................................................................................................................................................................................. 4-1 The County Accounting System ............................................................................................................................................................................................... 4-1 Generally Accepted Accounting Principles .................................................................................................................................................................................... 4-1 Fund Accounting ........................................................................................................................................................................................................................ 4-1 County Bank Accounts ................................................................................................................................................................................................................... 4-4 Official Depository Account ....................................................................................................................................................................................................... 4-4 The General Account ................................................................................................................................................................................................................. 4-5 CHAPTER FIVE ..................................................................................................................................................................................................... 5-1 Governmental Tort Claims Act ................................................................................................................................................................................................ 5-1 The Tort Claims Act in Oklahoma .................................................................................................................................................................................................. 5-1 Liability Insurance ...................................................................................................................................................................................................................... 5-3 Filing Claims ............................................................................................................................................................................................................................... 5-3 Determining Liability.................................................................................................................................................................................................................. 5-5 Settling Claims ........................................................................................................................................................................................................................... 5-8 CHAPTER SIX ........................................................................................................................................................................................................ 6-1 Office of County Commissioner .............................................................................................................................................................................................. 6-1 Filing as a Candidate for County Commissioner ............................................................................................................................................................................ 6-2 Filling the Office of County Commissioner .................................................................................................................................................................................... 6-3 Term of Office ............................................................................................................................................................................................................................ 6-3 Conditions of Office ................................................................................................................................................................................................................... 6-3 Vacancies ................................................................................................................................................................................................................................... 6-4 Resignations ............................................................................................................................................................................................................................... 6-4 Removal ..................................................................................................................................................................................................................................... 6-4 Assuming the Office of County Commissioner .............................................................................................................................................................................. 6-5 The Oath or Affirmation ............................................................................................................................................................................................................ 6-5 Serving as County Commissioner................................................................................................................................................................................................... 6-5 The Blanket Bond ....................................................................................................................................................................................................................... 6-5 Office Organization .................................................................................................................................................................................................................... 6-5 Office Locations ......................................................................................................................................................................................................................... 6-8 Hours ......................................................................................................................................................................................................................................... 6-8 Office Personnel ........................................................................................................................................................................................................................ 6-9 Personnel Policies .................................................................................................................................................................................................................... 6-10 The County Seal ....................................................................................................................................................................................................................... 6-10 The Oklahoma Statutes ........................................................................................................................................................................................................... 6-12 Table of Contents TOC-3 2012 Handbook for County Commissioners of Oklahoma Purchasing Procedures ............................................................................................................................................................................................................ 6-12 Inventory Procedures .............................................................................................................................................................................................................. 6-13 Filing Signatures with the Secretary of State ............................................................................................................................................................................... 6-13 Facsimile Signatures ................................................................................................................................................................................................................ 6-14 CHAPTER SEVEN ................................................................................................................................................................................................ 7-1 Duties of the County Commissioner: General ......................................................................................................................................................................... 7-1 County Districts.............................................................................................................................................................................................................................. 7-2 Board of County Commissioners ................................................................................................................................................................................................... 7-2 Chairperson ............................................................................................................................................................................................................................... 7-3 Equal Division ............................................................................................................................................................................................................................ 7-3 Defining the County Commissioners’ Powers and Responsibilities ............................................................................................................................................... 7-3 General Powers ......................................................................................................................................................................................................................... 7-3 Responsibilities .......................................................................................................................................................................................................................... 7-9 County Commissioner Training .................................................................................................................................................................................................... 7-12 ACCO Conferences and Workshops ......................................................................................................................................................................................... 7-12 ACCO Safety Meetings ............................................................................................................................................................................................................. 7-12 Commission on County Government Personnel Education and Training ................................................................................................................................ 7-13 Roads Scholar Certification ...................................................................................................................................................................................................... 7-14 CHAPTER EIGHT ................................................................................................................................................................................................. 8-1 Duties of the County Commissioner: Meetings ....................................................................................................................................................................... 8-1 Meetings ........................................................................................................................................................................................................................................ 8-1 Regular Sessions ........................................................................................................................................................................................................................ 8-2 Special Meetings ........................................................................................................................................................................................................................ 8-7 Executive Sessions ..................................................................................................................................................................................................................... 8-8 Emergency Meetings ................................................................................................................................................................................................................. 8-9 Agendas ..................................................................................................................................................................................................................................... 8-9 Understanding the Open Meeting Law ....................................................................................................................................................................................... 8-10 Holding Open Meetings ............................................................................................................................................................................................................... 8-11 Recording Votes ....................................................................................................................................................................................................................... 8-11 Circumvention of Act ............................................................................................................................................................................................................... 8-11 Meeting Minutes ..................................................................................................................................................................................................................... 8-11 Penalties .................................................................................................................................................................................................................................. 8-12 Table of Contents TOC-4 2012 Handbook for County Commissioners of Oklahoma Conducting Orderly Meetings ...................................................................................................................................................................................................... 8-12 Parliamentary Procedure ......................................................................................................................................................................................................... 8-12 Powers and Duties of the Chairperson .................................................................................................................................................................................... 8-13 Order of Business ..................................................................................................................................................................................................................... 8-13 CHAPTER NINE ................................................................................................................................................................................................... 9-1 Duties of the County Commissioner: Notices and Publications .............................................................................................................................................. 9-1 Publishing Board of County Commissioners Proceedings ............................................................................................................................................................. 9-2 Annual Statement ...................................................................................................................................................................................................................... 9-3 Publishing Bids ............................................................................................................................................................................................................................... 9-3 Publishing County Budgets ............................................................................................................................................................................................................ 9-4 Publishing Notices ......................................................................................................................................................................................................................... 9-4 Payment for Publications ............................................................................................................................................................................................................... 9-5 CHAPTER TEN .................................................................................................................................................................................................. 10-1 Duties of the County Commissioner: County Administration ............................................................................................................................................... 10-1 Administrative Duties .................................................................................................................................................................................................................. 10-2 County Offices, Locations, and Hours ...................................................................................................................................................................................... 10-2 Personnel Policies .................................................................................................................................................................................................................... 10-5 Travel Expenses ..................................................................................................................................................................................................................... 10-11 Safety Incentive Awards ........................................................................................................................................................................................................ 10-12 Loyalty Oaths and Oaths of Office ......................................................................................................................................................................................... 10-12 The Blanket Bond ................................................................................................................................................................................................................... 10-12 The County Seal ..................................................................................................................................................................................................................... 10-13 Signature List for Secretary of State ...................................................................................................................................................................................... 10-14 CHAPTER ELEVEN ........................................................................................................................................................................................... 11-1 Duties of the County Commissioner: Sinking Funds-County Bond Issues and Judgments ..................................................................................................... 11-1 Creating Sinking Funds................................................................................................................................................................................................................. 11-2 Issuing County Bonds ................................................................................................................................................................................................................... 11-2 County Commissioners’ Role in Municipal Bond Issues .......................................................................................................................................................... 11-2 Understanding Municipal Bonds ................................................................................................................................................................................................. 11-3 Bond Issue................................................................................................................................................................................................................................ 11-3 Table of Contents TOC-5 2012 Handbook for County Commissioners of Oklahoma Certificate of Legal Compliance ............................................................................................................................................................................................... 11-5 Payments for Advisors and Other Expenses ............................................................................................................................................................................ 11-5 Bond Terms .............................................................................................................................................................................................................................. 11-6 Major Bond Categories ................................................................................................................................................................................................................ 11-7 Registering Bonds ........................................................................................................................................................................................................................ 11-7 Registration Systems Creation and Management ................................................................................................................................................................... 11-7 Understanding Implications of the Federal Tax Reform Act of 1986 ........................................................................................................................................ 11-10 Federal Tax Interest Income Exemption ................................................................................................................................................................................ 11-10 Arbitrage Restrictions ............................................................................................................................................................................................................ 11-11 Internal Revenue Service Report ........................................................................................................................................................................................... 11-12 Seeking Assistance With Bond Issues ........................................................................................................................................................................................ 11-12 Paying Judgments ...................................................................................................................................................................................................................... 11-13 Purpose of Judgment Sinking Fund ....................................................................................................................................................................................... 11-14 Roles of County Officers Regarding Judgments ..................................................................................................................................................................... 11-14 Sinking Fund Levy Computation ............................................................................................................................................................................................ 11-16 Annual Principal and Interest ................................................................................................................................................................................................ 11-17 Prepayment of Judgments ..................................................................................................................................................................................................... 11-17 Example Judgment: ............................................................................................................................................................................................................... 11-18 Closing the Account ............................................................................................................................................................................................................... 11-20 CHAPTER TWELVE .......................................................................................................................................................................................... 12-1 Duties of the County Commissioner: Trust Authorities ........................................................................................................................................................ 12-1 County Public Trust Authorities ................................................................................................................................................................................................... 12-2 Purposes .................................................................................................................................................................................................................................. 12-2 Benefits .................................................................................................................................................................................................................................... 12-3 Presumptions ........................................................................................................................................................................................................................... 12-3 County Commissioner Responsibilities .................................................................................................................................................................................... 12-5 Approval of Beneficiaries ......................................................................................................................................................................................................... 12-5 Creating Public Trust Authorities ................................................................................................................................................................................................. 12-6 Procedure ................................................................................................................................................................................................................................ 12-6 Document to Establish A Public Trust Authority ..................................................................................................................................................................... 12-7 Maintaining Public Trust Authorities ........................................................................................................................................................................................... 12-9 Holding Meetings ..................................................................................................................................................................................................................... 12-9 Purchasing ............................................................................................................................................................................................................................... 12-9 Real Property ......................................................................................................................................................................................................................... 12-10 Dissolving Public Trust Authorities ............................................................................................................................................................................................ 12-11 County Jail Trust Authorities ...................................................................................................................................................................................................... 12-12 Table of Contents TOC-6 2012 Handbook for County Commissioners of Oklahoma Creating Under Title 60 (Property) ........................................................................................................................................................................................ 12-12 Creating Under Title 19 (Counties and County Officers) ....................................................................................................................................................... 12-12 CHAPTER THIRTEEN ...................................................................................................................................................................................... 13-1 Duties of the County Commissioner: Circuit Engineering Districts........................................................................................................................................ 13-1 Circuit Engineering Districts ......................................................................................................................................................................................................... 13-2 Objectives ................................................................................................................................................................................................................................ 13-2 Authorities and Responsibilities .............................................................................................................................................................................................. 13-3 Activities .................................................................................................................................................................................................................................. 13-4 Legal Trusts .............................................................................................................................................................................................................................. 13-5 Audits, Legal Services, and Purchasing .................................................................................................................................................................................... 13-5 CED Auctions ............................................................................................................................................................................................................................ 13-6 Statewide Boards ......................................................................................................................................................................................................................... 13-7 Oklahoma Circuit Engineering Districts Board ......................................................................................................................................................................... 13-7 OCCEDB Circuit Engineering District Revolving Fund .............................................................................................................................................................. 13-8 OCCEDB Emergency and Transportation Revolving Fund ....................................................................................................................................................... 13-8 Department of Transportation County Advisory Board .......................................................................................................................................................... 13-9 Circuit Engineering District Energy District Authorities ............................................................................................................................................................... 13-9 Circuit Engineering District Sample Bylaws ............................................................................................................................................................................... 13-10 CHAPTER FOURTEEN .................................................................................................................................................................................... 14-1 Duties of the County Commissioner: County Roads and Bridges .......................................................................................................................................... 14-1 Roads ........................................................................................................................................................................................................................................... 14-1 County Commissioners’ Duties and Jurisdiction ...................................................................................................................................................................... 14-3 Interlocal Agreements ............................................................................................................................................................................................................. 14-4 Bridges ......................................................................................................................................................................................................................................... 14-5 Planning ....................................................................................................................................................................................................................................... 14-6 Plans Mandated by the Oklahoma Statutes ............................................................................................................................................................................ 14-6 Road and Bridge Inventory ...................................................................................................................................................................................................... 14-7 Road and Bridge Construction ................................................................................................................................................................................................. 14-7 Road Maintenance ....................................................................................................................................................................................................................... 14-8 Maintenance Plan .................................................................................................................................................................................................................... 14-8 Road Upgrades ........................................................................................................................................................................................................................ 14-8 Routine Road Maintenance and Inspection .............................................................................................................................................................................. 14-10 Routine Maintenance ............................................................................................................................................................................................................ 14-10 Causes of Failures .................................................................................................................................................................................................................. 14-10 Table of Contents TOC-7 2012 Handbook for County Commissioners of Oklahoma

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Duties of the County Commissioner: Community Services Counties may now join with other counties located within their Association of County Commissioners of
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