Okla. Stat. » Title 70 — SCHOOLS
Oklahoma Statutes

Okla. Stat. tit. 70, § 5-114 (2026)

County treasurer as district treasurer - Local and

✓ current as of July 2026
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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

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. Added by Laws 1971, c. 281, § 5-114, eff. July 2, 1971. Amended by Laws 1980, c. 220, § 1, emerg. eff. May 30, 1980; Laws 1981, c. 175, § 1; Laws 1982, c. 4, § 1, operative July 1, 1982; Laws 1988, c. 90, § 14, operative July 1, 1988; Laws 1999, c. 327, § 4, eff. July 1, 1999.

Notes of Decisions
Cited in 4 cases, 1983–2019 · leading case: I. T. K. v. Mounds Pub. Schs., 2019 OK 59 (Okla. 2019).
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I. T. K. v. Mounds Pub. Schs., 2019 OK 59 (Okla. 2019). · cites it 2× “But for one example of a treasurer's authority see 70 O.S.2011 § 5-114. 72 Temporary custody of claims for payment of money by a school district employee or official does not turn the employee or official into a clerk for the school district, and such presentation of claims is a…”
Clay v. Indep. Sch. Dist. No. 1 of Tulsa Cnty., 935 P.2d 294 (Okla. 1997). · cites it 2× “Another example of legislatively approved cost allocation between government entities is 70 O.S.1991 § 5-114 where the excise board apportions the costs of the services of the county treasurer among those districts using the services of the treasurer.”
Indep. Sch. Dist. 1 v. Bd. of Cnty. Commissioners, 674 P.2d 547 (Okla. 1983). “Title 70 O.S.Supp.1983, § 5-114, permits a school district to elect either to have the county treasurer act as its treasurer, or to hire its own treasurer.”
Bunch v. Indep. Sch. Dist. No. 1-050, 435 F. App'x 784 (10th Cir. 2011). “5 Okla. Stat. tit. 70, § 5-114 provides that a district treasurer serves at the pleasure of the Board of Education.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.