{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-304.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-304.1","heading":"Payroll purchase order - Payroll statement -","body":"Verification by affidavit - Payments.\n\nA. The regular personnel of any agency of any county, city,\n\ntown, school district or board of education may be certified to the\n\ngoverning board thereof for payment by a payroll purchase order in\n\nthe manner herein provided. For the purpose of this section,\n\nregular personnel is hereby defined as those persons whose\n\nappointment or employment or election, whether on full or part-time\n\nbasis, together with the rate of pay unless the same be fixed by\n\nlaw, has been confirmed or otherwise fixed by the governing board,\n\nin each instance, and entered in its journal of proceedings or by\n\nseparate contract of employment properly authenticated and filed of\n\nrecord; provided, for school districts only, regular personnel may\n\nbe defined as including persons who are employed on a temporary or\n\noccasional basis.\n\nB. For each pay period, the duly elected or appointed head of\n\nany department, office, suboffice, district, station or school may\n\nexecute, on behalf of himself and his subordinates, a payroll\n\nstatement, itemizing in detail the names of such persons, nature of\n\nemployment or service, rate of pay each, hours worked, and dates of\n\nservice within the payroll period if less than a full payroll\n\nperiod. This statement shall be verified by affidavit as to:\n\n1. Subordinate relationship of all persons named, other than\n\nhimself, to the affiant;\n\n2. Record of employment or contract relationship of all persons\n\nnamed; and\n\n3. Services performed under direct supervision.\n\nThe form of affidavit shall be prepared by the State Auditor and\n\nInspector, and shall provide for entry therein by words, and\n\nfigures, as to the number of persons certified to in such payroll\n\nstatement and affidavit.\n\nThe statement and affidavit shall be deemed to include the\n\napproval of departmental head and receipt acknowledging services of\n\nsubordinate, where such is required by law; and no further\n\nstatements for that purpose shall be required. The subordinate\n\nemployees named therein shall not be required to sign the payroll\n\nstatement and affidavit unless the governing board, by official\n\norder, so requires, in which event, each may sign opposite his own\n\nname. Affidavit to any payroll statement may be verified by any\n\nofficer authorized to take acknowledgments, or by the clerk of the\n\ncounty, city, town, school district or board of education, as the\n\ncase may be.\n\nC. The payroll statement and affidavit shall be forwarded to\n\nthe clerk of the county, city, town, school district or board of\n\neducation, and shall become a permanent part of the financial\n\nrecords of the agency. The total payroll amounts from the payroll\n\nstatement and affidavit, and the amounts charged to each\n\nappropriation and fund of the agency, shall be listed or estimated\n\non the payroll purchase order for consideration and payment by the\n\ngoverning board. The amount to be paid pursuant to a payroll\n\npurchase order may be encumbered as of the date the purchase order\n\nis considered by the governing board for payment or as of the date\n\npayroll payments are made.\n\nD. The encumbering officer or clerk of a municipality, county\n\nor school may authorize payment of the following taxes and invoices\n\nas they become due without a purchase order or further approval of\n\nthe governing board:\n\n1. Taxes, including, but not limited to, withholding, social\n\nsecurity or unemployment compensation taxes;\n\n2. Retirement or pension fund payments or contributions which\n\nare payable pursuant to a resolution, ordinance, contract or other\n\nappropriate agreement which has been approved by the governing\n\nboard; and\n\n3. Payments for insurance or related coverages, including, but\n\nnot limited to, accident, health or life, workers' compensation, or\n\nany other property, vehicle, marine, surety, liability or casualty\n\ncoverages, which are payable under a valid contract, policy or other\nursuant to a resolution, ordinance, contract or other\n\nappropriate agreement which has been approved by the governing\n\nboard; and\n\n3. Payments for insurance or related coverages, including, but\n\nnot limited to, accident, health or life, workers' compensation, or\n\nany other property, vehicle, marine, surety, liability or casualty\n\ncoverages, which are payable under a valid contract, policy or other\n\nappropriate agreement which has been approved by the governing\n\nboard.","path":["OK Code","Title 62"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os62.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"1360821a1139d0cb9bcdcc88bb7904f4269cb51e8fbee4378c2d587740152d29","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-292","next":"us-ok/okla.-stat.-tit.-62-62-304.2"},"notice":"GroundRules: Original legal text. Not legal advice."}