SECTION 710:60-9-54. Ordering supplies and inventory control of accountable items

  Agents should continually monitor their inventory of all OTC-supplied items and order all needed items on a timely basis. All orders are to be entered into the OTC computer MLA supply ordering system. If the order is to be picked up, the agent is to place the order no less than twenty-four (24) hours in advance of their requested designated pick up date and timeframe. At time of placing the order, the agent is to advise of their intention to pick it up and select the pick up date and timeframe from the options designated by OTC. If the agent is unable to retrieve the items on the selected date/timeframe, it is the agent's responsibility to timely contact OTC to reschedule. Absent rescheduling, unclaimed orders will be cancelled after ten (10) business days.

(1)   Verification of consignment order. Upon receipt of consigned numbered items from the Commission, the agent is to verify all items listed on the consignment sheet have been received, pursuant to the provisions under paragraph (2) of this subsection. If received items do not correspond with the consignment sheet, the agent is to notify the Commission within ten (10) days of receipt of the consignment. The original copy of the consignment sheet, with any necessary adjustments noted, is to be signed by the agent and returned to the Motor Vehicle Division within ten (10) days of receipt of the consignment. The second copy of the consignment sheet is to be retained by the agent. Failure to advise the Commission of consignment discrepancies within ten (10) days of receipt of the consignment will result in the entire consignment being considered as received by the agent and the agent will be held accountable for all items therein, with the exception of the individual sealed box/container process outlined in (2)(B) of this Section.

(2)   Verification of contents of all containers.

(A)   If the manufacturer's seal on the box and/or package has been broken, the receiving agent is to open it and verify all items upon receipt of the consignment.

(B)   If the manufacturer's seal has not been broken, it is not necessary to confirm the contents of the package upon receipt of the consignment - only that the contents listing on the outside of the package coincides with the consignment sheets. As the sealed individual boxes and/or packages of numbered items are opened prior to issuance, all numbered items should be checked to make sure all were received in the individual package or box. If the package contents do not correspond to the contents listing on the outside of the package, the agent is to notify the Commission within ten (10) days of opening the container. Failure to advise the Commission of individual items missing from the box/package within ten (10) days of the first item issued from that box/package will result in the entire contents of the box/package being considered as received by the agent and the agent will be held accountable for all items therein. When receiving inventory from another motor license agent, the items are to be verified against the system order. Once verified, the receiving agent is to change the order status to received and on hand.

(3)   Procedure for reporting discrepancies, missing items. To report consignment discrepancies pursuant to the process outlined in this Section, a notarized affidavit of fact from the motor license agent is to be completed and submitted to the Motor Vehicle Division.

(4)   Procedure for mutilated or defective items.

(A)   License plates. Any license plate received that has a noticeable graphics error (i.e. discoloring, smearing, etc.) or is mis-numbered (i.e. out of sequence; duplicated number, etc.) is not to be issued, but returned to the Commission for inventory credit and cancellation.

(B)   Other items. The remains of any registration decal that is of inferior quality (i.e. inadequate adhesive), or is torn or otherwise mutilated, must be returned to the Oklahoma Tax Commission for inventory credit and cancellation, accompanied by a statement of fact from the motor license agent.

(5)   Procedure for transferring accountable items to another agent. When releasing accountable items to another agent, the releasing agent is to immediately notify the Motor Vehicle Division Supply Section via a system notification message. The agent originally consigned the accountable items is responsible for numbered items transferred to another agent until such time as the Division is notified of the transfer.

(6)   Agent liability for missing items. Following an inventory audit, normally conducted in conjunction with a field audit, agents will be notified of any unaccounted for items and will be given the opportunity to provide any information/documentation they may have relating to the items. Any numbered item for which the motor license agent remains unable to account for will be charged to the agent's account as a missing item. The missing item rate is based upon the average amount received throughout the state for that type of item during the period of time in which it became unaccountable, except for license plates and certain forms which have a fixed fee established. If a numbered item which a motor license agent is previously unable to account for is found by the Oklahoma Tax Commission to have been issued, the agent will be charged the amount the taxpayer remitted to the motor license agent.

(7)   Reconciliation of statements of missing items to inventories. All statements submitted to account for missing items must be signed by the agent and notarized by a notary public. All information submitted for consideration for credit is subject to approval by the Motor Vehicle Division. Upon receipt, the statements may be filed by the Division and subsequently reviewed at the time an inventory audit is completed. Agents are to keep a copy of all statements sent into this office for consideration of credit.

(8)   Preservation of accountable items. Agents are to never destroy or dispose of accountable items which must be properly reported as issued, reconsigned to another agent, or returned to the Motor Vehicle Division for credit and deletion from the agent's inventory.

(9)   Forms. Forms supplied to agents by the Motor Vehicle Division are to be used only for the purposes for which they have been provided.

[Source: Added at 8 Ok Reg 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at 13 Ok Reg 3113, eff 7-11-96; Amended at 24 Ok Reg 2375, eff 6-25-07; Amended at 29 Ok Reg 532, eff 5-11-12; Amended at 33 Ok Reg 1081, eff 8-25-16]