Okla. Stat. tit. 70, § 70-5-114

assistant local treasurer - Estimate of needs - Charge for services.

A. The county treasurer of each county shall be the treasurer

of all school districts in the county, except that the board of

education of a school district may appoint a local treasurer for the

school district and, in its discretion, an assistant local treasurer

of the district, each of whom shall serve at the pleasure of the

board for such compensation as the board may determine. The

assistant local treasurer may perform any of the duties and exercise

any of the powers of the local treasurer with the same force and

effect as if the same were done or performed by the local treasurer.

Before entering upon the discharge of the duties of the assistant

treasurer, the assistant treasurer shall give a bond in such amount

Oklahoma Statutes - Title 70. Schools Page 257

as the board of education may designate, with good and sufficient

sureties to be approved by the board, conditioned for the faithful

performance of his or her duties. A local treasurer or assistant

local treasurer need not be a resident of the school district where

appointed to serve, although any local treasurer or assistant local

treasurer shall be a resident of this state. Nothing herein shall

prevent a local treasurer or assistant local treasurer from being

appointed for more than one school district.

B. Whenever a county treasurer is designated as the treasurer

for a school district, the county treasurer may elect to charge for

such services. If charges are assessed, the treasurer shall prepare

a special estimate of needs each fiscal year, covering all

expenditures of the office on behalf of any school districts for

which the county treasurer serves as treasurer. The estimate for

treasurer services shall be itemized by personal services and

maintenance and operation expenditures and shall be filed with the

county excise board. In reviewing and approving this estimate, the

county excise board shall authorize and levy amounts for treasurer

services which in the judgment of the board will be sufficient to

perform the services. The board shall apportion the cost among the

school districts for which the treasurer services are to be charged

in the ratio which each school district's total appropriations for

the preceding year bears to the total appropriations of all such

school districts receiving treasurer services for the preceding

year. The amounts shall be included in, or added to, the estimates

of needs or budget of each such school district. The amount as

approved and appropriated by the county excise board shall be paid

by the school district, by appropriate warrants, to the county for

deposit in the county general fund.