SECTION 230:10-7-76. Special Depository Account

(a)   The County Election Board must use a County Election Board Special Depository Account for receipt and disbursement of monies received by the Board. [26:3-108] The Special Depository Account is operated through the County Treasurer's office. It is used to receive funds such as candidate filing fees, deposits for contests of candidacy, deposits for contests of election, funds for compensation of Precinct Officials and Absentee Voting Boards, payments for school elections and payments for municipal elections. Deposits shall be made daily as funds are received, and disbursements shall be made as soon as legally possible. Any balance continuing in the Special Depository Account after all appropriate disbursements have been made shall be only from candidate filing fees or from processing fees received for County Campaign Committee Statements of Organization.

(b)   The County Election Board Secretary shall be authorized to make expenditures from the balance of candidate filing fees and processing fees in the Special Depository Account for any lawful purpose. [26:3-108] However, before expending funds from the balance of filing and processing fees, the Secretary shall seek approval from the State Election Board staff for the expenditure.

(c)   The following election expenses always shall be paid by the County Election Board Secretary with vouchers from the Special Depository Account:

(1)   Compensation and mileage reimbursement for Precinct Officials, Absentee Voting Board members, and special purpose precinct workers for all elections.

(2)   Expenses related to elections conducted for school districts, technology center districts, municipalities, and other local entities authorized to call elections conducted by the County Election Board.

(d)   Funds received from the State Election Board or from school districts, technology center districts, municipalities, and other local entities for County Election Board member compensation, overtime compensation for County Election Board employees, and compensation for part-time or temporary employees shall not be paid by the County Election Board Secretary from the Special Depository Account. Funds received for such compensation shall be reimbursed to the county general fund, as described in 230:10-7-83 and in 230:10-7-132. All such compensation shall be paid by the County Clerk with warrants from a County Election Board budget account after FICA and any other applicable federal or state taxes have been withheld. All such compensation shall be reported by the County Clerk on W-2 forms each year.

[Source: Amended at 15 Ok Reg 2543, eff 7-1-98; Amended at 20 Ok Reg 468, eff 1-2-03 (emergency); Amended at 20 Ok Reg 1085, eff 7-1-03; Amended at 33 Ok Reg 1402, eff 9-11-16; Amended at 34 Ok Reg 1117, eff 9-11-17]