Oklahoma Regulations § 230:10-7-131 Billing entities for applicable overtime expenses for County Election Board employees

(a) When preparing the Record of Expense for an entity other than the state or county, the Secretary shall include the amount of overtime compensation and any related employer-paid benefits for each employee who worked overtime in connection with the entity's election. The overtime must be billed, the payment must be received from the entity, and the Personal Services Account must be reimbursed even if it is county policy to give compensatory time off work instead of monetary payments for overtime.

(b) If it is county policy to pay overtime in the form of compensatory time off work, the funds received from entities other than the state or county for overtime that are reimbursed to the Personal Services account may be used as needed to pay temporary employees hired to cover routine office operation while regular employees use their compensatory time. If the funds reimbursed to the Personal Services account are not needed for compensation of either regular or temporary employees, the excess funds may be transferred to another account and used for any lawful purpose. The Secretary must fill out a copy of the Transfer of Appropriation form (SA&I Form No. 237) to request the transfer, and the transfer of funds must be approved by the County Commissioners, or by the Budget Board if the county has a Budget Board. The law does not prohibit such transfers from the Personal Services account.