1. (a) The Secretary of the County Election Board shall have the responsibility to ensure that financial records are retained as required by law.

2. (b) Original financial records and/or records for which the County Election Board's copy is the only copy shall be retained for five years. These original records include but are not limited to the following.

   1. (1) Budget account records. Original records of the County Election Board's budget accounts that are maintained in MESA shall be retained for five years. Similar records and reports created and printed from OEMS prior to July 1, 2013, shall be retained through June 30, 2018.

   2. (2) Special Depository Account records. The Special Depository Account reports from MESA shall be considered original records of the County Election Board's Special Depository Account and shall be retained for five years. Similar reports created in and printed from OEMS prior to July 1, 2013, shall be retained through June 30, 2018.

      1. (A) Ledger Sheet
      2. (B) Election Balance Sheets
      3. (C) County Election Board Election Expense List
      4. (D) Pre-Election Expense Claims
      5. (E) Records of Expense
      6. (F) Contest Balance Sheets
      7. (G) Contest Records of Expense
      8. (H) Voucher Control Log
      9. (I) Voucher Detail Report
      10. (J) Voucher Registry

   3. (3) Other records. Other records which are required to be retained for five years include but shall not be limited to the following items:

      1. (A) County Board Member Claim - any copies dated prior to August 1, 2016.
      2. (B) Precinct Expense Claim Envelopes
      3. (C) Duplicate copies of receipts issued by County Election Board
      4. (D) Cancelled vouchers
      5. (E) Voided vouchers
      6. (F) Invoices, statements and other documentation of expenses paid through the Special Depository Account
      7. (G) Receipts for transfers/deposits to County General Fund

3. (c) Records for which the County Election Board retains only a copy and for which the original is retained by another county officer for five years shall be retained for two years following the most recent audit by the State Auditor and Inspector. These records include but shall not necessarily be limited to the following items.

   1. (1) Copies of purchase orders.
   2. (2) Copies of vouchers.
   3. (3) Copies of deposit tickets.
   4. (4) Copies of the Monthly Report of County Officers.

Added at 13 Ok Reg 2469, eff 7-1-96

Amended at 23 Ok Reg 1274, eff 7-1-06

Amended at 34 Ok Reg 1117, eff 9-11-17