{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-840-2.19","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-840-2.19","heading":"Payroll claims","body":"A. The Director of the Office of Management and Enterprise\n\nServices shall not approve any payroll claim for payment for any\n\nagency unless said claim contains or is accompanied by the\n\ncertification by the administrative head of said agency or an\n\nauthorized employee of said agency that the persons named in said\n\nclaim have been appointed and employed in accordance with the law\n\nand the rules and orders promulgated thereunder. For purposes of\n\nthis section, \"payroll claim\" shall also include longevity payments\n\nmade pursuant to Section 840-2.18 of this title.\n\nB. If, as a result of a payroll audit, the Office of Management\n\nand Enterprise Services finds that an agency has made payments of\n\nsalaries or wages contrary to the provisions and rules promulgated\n\npursuant to the provisions of this act:\n\n1. Audit findings shall be promptly transmitted to the\n\nappointing authority of the agency certifying the payroll claim or\n\nclaims involved;\n\n2. An audit conference with said agency shall be scheduled\n\nwithin fifteen (15) days, at which time the audit exceptions will be\n\nresolved or become a determination of error unless the parties to\n\nthe conference agree to a further review;\n\n3. If underpayments or overpayments made by said agency are\n\ndeemed to be the result of administrative error, the agency which\n\ncertified the payroll claim or claims in error shall refund to the\n\nemployee the balance of the actual amounts due and owing to the\n\npayee or shall seek repayment from the payee of any amount paid in\n\nexcess of the actual amount due and owing the payee;\n\n4. If an agency neglects or refuses to seek repayment after a\n\ndetermination that an error in payroll amount or amounts has been\n\nmade, or to properly adjust a then current salary or wage, the\n\nDirector of the Office of Management and Enterprise Services shall\n\nnote an unresolved audit exception stating the agency involved and\n\nthe person to whom said exception refers;\n\n5. Upon receipt of notification that a procedure to initiate\n\nrepayment has been instituted by the certifying agency, said notice\n\nshall be withdrawn or waived by the Director of the Office of\n\nManagement and Enterprise Services. Implementation of procedures\n\nprovided in this section shall not operate to deny or delay payment\n\nof proper salaries or wages to any employee of this state;\n\n6. The provisions of this section regarding collections of any\n\noverpayment of salaries or wages by any agency to any state employee\n\nor officer shall not include any such overpayment made prior to July\n\n1, 1983;\n\n7. Recovery of overpayments from an employee shall include all\n\noverpayments occurring within one (1) year prior to the\n\ndetermination of error. Disbursement of underpayments to an\n\nemployee shall include all underpayments made within a period of two\noverpayment of salaries or wages by any agency to any state employee\n\nor officer shall not include any such overpayment made prior to July\n\n1, 1983;\n\n7. Recovery of overpayments from an employee shall include all\n\noverpayments occurring within one (1) year prior to the\n\ndetermination of error. Disbursement of underpayments to an\n\nemployee shall include all underpayments made within a period of two\n\n(2) years prior to the determination of error; and\n\n8. If an agency discovers overpayment or underpayment errors\n\nthrough an internal audit, the agency shall recover overpayments\n\nfrom the employee or disburse underpayment amounts in accordance\n\nwith this section. Prior to initiation of recovery of overpayments\n\nfrom an employee, the agency shall provide the employee with\n\nadequate notice and an opportunity to respond.\n\nC. The Director of the Office of Management and Enterprise\n\nServices shall not approve any payroll claim for payment for any\n\nagency for which a notification of an unresolved audit exception\n\npursuant to this section has been filed, unless the person named in\n\nthe audit exception has been removed from the payroll by the\n\ncertifying agency, the overpayment has been converted by the agency,\n\nor the exception has been withdrawn or waived in writing by the\n\nOffice of Management and Enterprise Services.\n\nD. Any sum on a payroll claim found to have been paid in excess\n\nof the actual amount due and owing may be recovered from the payee\n\nthrough the following procedures:\n\n1. Upon the determination that an error in payroll amount has\n\nbeen made, the agency which certified the claim or claims shall\n\nnotify the payee in writing within ten (10) days from said\n\ndetermination. The notice to the payee shall contain:\n\na. the amounts paid in error,\n\nb. the dates of said payments,\n\nc. the options available for repayment, and\n\nd. the right of the payee to protest the findings.\n\nSaid notice shall also provide space for the payee to indicate\n\nan election of a repayment option or to protest the findings. Said\n\nelection shall be required within thirty (30) days after the\n\nnotification;\n\n2. If the payee is, at the time of said notification, an\n\nofficer or employee of the agency seeking repayment, options\n\navailable for repayment shall be by:\n\na. lump-sum cash repayment,\n\nb. reduction of the corrected current salary or\n\nmiscellaneous payroll deduction in a lump sum or in\n\ninstallments over a term not to exceed the term in\n\nwhich the erroneous payments were made,\n\nc. reduction in accrued annual leave by an amount of time\n\nat the then current correct salary level equal in\n\nvalue to the total of the amount or amounts to be\n\nrepaid, or\n\nd. any combination thereof;\n\n3. If the payee is, at the time of said notification, an\n\nofficer or employee of an agency of the state other than the agency\n\nseeking repayment, the options provided by paragraph 2 of this\n\nsubsection may be exercised by the payee with the approval of the\n\nthen current employing agency. Payment of amounts deducted or\n\ncharged against annual leave shall be paid to the agency seeking\n\nrepayment by an appropriate miscellaneous claim for interagency\n\npayment. If a payroll deduction is elected pursuant to the\n\nprovisions of this paragraph and employment is subsequently\n\nterminated, any balance remaining shall be deducted from any final\n\npayment otherwise due to the employee;\n\n4. If the payee is no longer an employee of the state but\n\nagrees to repay the amount or amounts paid in error, repayment may\n\nbe accepted:\n\na. by lump-sum cash repayment, or\n\nb. in installments over a period not to exceed twelve\nprovisions of this paragraph and employment is subsequently\n\nterminated, any balance remaining shall be deducted from any final\n\npayment otherwise due to the employee;\n\n4. If the payee is no longer an employee of the state but\n\nagrees to repay the amount or amounts paid in error, repayment may\n\nbe accepted:\n\na. by lump-sum cash repayment, or\n\nb. in installments over a period not to exceed twelve\n\n(12) months;\n\n5. If the payee is no longer an employee of the state, and does\n\nnot respond or cannot be located within ten (10) days after mailing\n\nof the determination of error, or refuses repayment, the agency\n\nseeking repayment shall present the facts in writing to the Attorney\n\nGeneral and shall send a copy to the Office of Management and\n\nEnterprise Services. The Attorney General shall determine what\n\naction may be taken to recover said amount; and\n\n6. Repayments other than by reduction in present salary or\n\nreduction in accrued annual leave for a payee currently employed by\n\nthe agency seeking repayment shall be deposited in the General\n\nRevenue Fund unless the fund to which the amount in error was\n\noriginally charged can be identified and was other than a General\n\nRevenue Fund appropriation. Said deposits shall be treated as\n\nnonrevenue receipts.","path":["OK Code","Title 74"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os74.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5c6f7ef594ec186530173b8cfff97e7e6232fcddc90d725e5a5201663cdee03d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-840-2.18","next":"us-ok/okla.-stat.-tit.-74-74-840-2.20"},"notice":"GroundRules: Original legal text. Not legal advice."}