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Abbreviated Flow Chart of County Officers' Duties

A circle surrounded by overlapping circles, one for each elected official with their respective unique and overlapping responsibilities.

County Commissioner: "Governing Board" - BOC

  • Approves most financial activities
  • Approves purchase orders
  • Opens all bids
  • Approves all bids
  • Creates and approves all contracts
  • Passes resolutions (such as calling for vote on a sales tax)
  • Writes the General Fund budget
  • Sets annual holidays
  • Verifies inventories

Responsibility for Agendas and Minutes Overlaps with County Clerk

County Clerk

  • Agendas and minutes of all board meetings
  • Maintains officers' budget accounts
  • Open meeting notices
  • Processes all purchase orders and payments
  • Makes all purchases, purchasing agent
  • Files all land records and others
  • Processes all payroll and coordinates county benefits
  • Master inventory

Responsibility for Balance funds overlaps with Treasurer

Treasurer

  • "the banker"
  • Receives and deposits all money
  • Collects taxes
  • Invests funds
  • "apportions" tax collections to schools, cities, etc.

Responsibility for Tax Roll overlaps with Treasurer

Assessor

  • Appraises taxable properties
  • Creates property tax roll
  • Maps all properties

Responsibility for Equalization overlaps with Excise/Equalization Board

Excise/Equalization Board

  • Approves final General Fund budget
  • Approves monthly appropriations (budgets) of cash funds
  • Hears appraised value disputes

Responsibility for Budget Oversight overlaps with County Commissioner
Responsibility for Appropriations overlaps with Commissioners Road Districts

Commissioners Road Districts

  • Maintains roads and bridges

Court Clerk

  • Keeps all district court proceedings
  • Collects variety of fines and fees
  • Issues process papers - warrants
  • Issues licenses - marriage
  • Accountable to Administration Office of the Courts

Responsibility for Fines and Services overlaps with Sheriff

Sheriff

  • Principal law officer of the county - especially outside city limits
  • Serves legal papers like warrants for arrest, delinquent taxes and other court orders
  • Manages the jail

Responsibility for Purchasing and Payroll overlaps with County Clerk

All county officials

  • Appoint receiving and requisitioning officer - approved by BOC
  • Appoint 1st deputy
  • Present annual estimate of needs

In lower left corner is the Oklahoma State University Extension logo.

  1. Wagoner County OK Homepage

  1. 307 E Cherokee Street Wagoner, OK 74467

  1. Phone: 918-485-2216

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