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Oklahoma Legislature· SB 2135Becomes law without Governor's signature 05/07/2026

An act relating to counties, the official text

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1                   STATE OF OKLAHOMA

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2                  2nd Session of the 60th Legislature (2026)

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3 SENATE BILL 2135              By: Reinhardt
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9                   AS INTRODUCED

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10  An Act relating to counties; amending 19 O.S. 2021,

10  Section 1505, as last amended by Section 2, Chapter

11  85, O.S.L. 2025 (19 O.S. Supp. 2025, Section 1505),

11  which relates to purchasing procedures for counties;

12  authorizing counties to obtain and utilize county

12  purchase cards through depositories; providing

13  transaction parameters; providing internal controls

13  and publication requirements; and declaring an

14  emergency.

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19 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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20  SECTION 1.      AMENDATORY  19 O.S. 2021, Section 1505, as

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21 last amended by Section 2, Chapter 85, O.S.L. 2025 (19 O.S. Supp.
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22 2025, Section 1505), is amended to read as follows:
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23  Section 1505. The following procedures shall be used by

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24 counties for the requisition, purchase, lease-purchase, rental, and
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    Req. No. 3323                                              Page 1
1 receipt of supplies, materials, road and bridge construction
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2 services, equipment, and other services, except for professional
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3 services as defined in Section 803 of Title 18 of the Oklahoma
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4 Statutes, for the maintenance, operation, and capital expenditures
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5 of county government unless otherwise provided for by law.
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6   A. The procedure for requisitioning items for county offices

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7 shall be as follows:
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8   1. The requesting department shall prepare a requisition form

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9 in triplicate. The requisition shall contain any specifications for
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10 an item as deemed necessary by the requesting department. The form
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11 shall be prescribed by the State Auditor and Inspector;
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12  2. The requesting department shall retain a copy of the

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13 requisition and forward the original requisition and a copy to the
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14 county purchasing agent; and
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15  3. Upon receipt of the requisition, the county purchasing

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16 agent, within two (2) working days, shall begin the bidding and
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17 purchasing process as provided for in this section. Nothing in this
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18 section shall prohibit the transfer of supplies, materials, or
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19 equipment between county departments upon a written agreement
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20 between county officers.
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21  B. The bid procedure for selecting a vendor for the purchase,

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22 lease-purchase, or rental of supplies, materials, equipment, and
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23 services used by a county shall be as follows:
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    Req. No. 3323                                             Page 2
1  1. The county purchasing agent shall request written

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2 recommendations from all county officers pertaining to needed or
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3 commonly used supplies, materials, road and bridge construction
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4 services, equipment, and services. From such recommendations and
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5 available requisition, purchase, or inventory records, the county
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6 purchasing agent shall prepare a list of items needed or commonly
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7 used by county officers. The county purchasing agent shall request
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8 from the Purchasing Division or from the Information Services
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9 Division in the case of information technology and telecommunication
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10 goods and services of the Office of Management and Enterprise
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11 Services all contracts quoting the price the state is paying for the
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12 items. The county purchasing agent shall either request the
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13 Purchasing Division or the Information Services Division of the
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14 Office of Management and Enterprise Services, as applicable, to make
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15 the purchase for the county or the county purchasing agent shall
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16 solicit bids for unit prices on the items for periods of not to
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17 exceed twelve (12) months in the manner described in paragraph 2 of
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18 this subsection. If the county purchasing agent receives a
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19 requisition for an item for which the county purchasing agent does
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20 not have a current bid, the county purchasing agent shall request
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21 from the Purchasing Division or the Information Services Division of
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22 the Office of Management and Enterprise Services, as applicable, all
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23 contracts quoting the price the state is paying for the item. The
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24 county purchasing agent shall either request the Purchasing Division
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   Req. No. 3323                                               Page 3
1 or the Information Services Division of the Office of Management and
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2 Enterprise Services, as applicable, to make the purchase for the
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3 county or the county purchasing agent shall solicit bids in the
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4 manner described in paragraph 2 of this subsection. Nothing in this
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5 paragraph shall prohibit bids from being taken on an item currently
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6 on a twelve-month bid list, at any time deemed necessary by the
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7 county purchasing agent. Whenever the county purchasing agent deems
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8 it necessary to take a bid on an item currently on a twelve-month
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9 bid list, the reason for the bid shall be entered into the minutes
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10 of the board of county commissioners;
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11  2. Bids shall be solicited by mailing or emailing a notice to

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12 all persons or firms who have made a written request of the county
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13 purchasing agent that they be notified of such bid solicitation and
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14 to all other persons or firms who might reasonably be expected to
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15 submit bids. Notice of solicitation of bids shall also be published
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16 one time in a newspaper of general circulation in the county.
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17 Notices shall be mailed and published at least ten (10) days prior
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18 to the date on which the bids are opened. Proof of the mailing or
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19 emailing shall be made by the affidavit of the person mailing or
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20 emailing the request for bids and shall be made a part of the
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21 official records of the county purchasing agent. The notice shall
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22 specify whether the county will consider written bids, electronic
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23 bids, or both; the decision to exclusively consider either written
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24 bids or electronic bids shall be determined pursuant to an
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    Req. No. 3323                                              Page 4
1 affirmative vote of the board of county commissioners. Whenever any
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2 prospective supplier or vendor dealing in or listing for sale any
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3 particular item or article required to be purchased or acquired by
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4 sealed bids fails to enter or offer a sealed bid for three
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5 successive bid solicitations, the name of the supplier or vendor may
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6 be dropped from the mailing lists of the board of county
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7 commissioners;
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8   3. The sealed bids received from vendors and the state contract

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9 price received from the applicable division of the Office of
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10 Management and Enterprise Services shall be given to the county
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11 clerk by the county purchasing agent. The county clerk shall
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12 forward the sealed bids and state contract price, if any, to the
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13 board of county commissioners;
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14  4. The board of county commissioners, in an open meeting, shall

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15 open the sealed bids and compare them to the state contract price.
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16 The board of county commissioners shall select the lowest and best
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17 bid based upon, if applicable, the availability of material and
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18 transportation cost to the job site within thirty (30) days of the
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19 meeting. For any special item not included on the list of needed or
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20 commonly used items, the requisitioning official shall review the
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21 bids and submit a written recommendation to the board before final
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22 approval. The board of county commissioners shall keep a written
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23 record of the meeting as required by law, and any time the lowest
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24 bid was not considered to be the lowest and best bid, the reason for
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    Req. No. 3323                                             Page 5
1 such conclusion shall be recorded. Whenever the board of county
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2 commissioners rejects the written recommendation of the
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3 requisitioning official pertaining to a special item, the reasons
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4 for the rejection shall be entered in their minutes and stated in a
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5 letter to the requisitioning official and county purchasing agent;
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6   5. The county purchasing agent shall notify the successful

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7 bidders and shall maintain a copy of the notification. The county
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8 purchasing agent shall prepare and maintain a vendors list
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9 specifying the successful bidders and shall notify each county
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10 officer of the list. The county purchasing agent may remove any
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11 vendor from such list who refuses to provide goods or services as
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12 provided by contract if the removal is authorized by the board of
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13 county commissioners. The county purchasing agent may make
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14 purchases from the remaining bidders for a price at or below the bid
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15 price; and
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16  6. When bids have been solicited as provided for by law and no

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17 bids have been received, the procedure shall be as follows:
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18  a. the county purchasing agent shall determine if

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19                 potential vendors are willing to commit to a firm

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20                 price for a reduced period of time, and, if such is

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21                 the case, the bid procedure described in this

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22                 subsection shall be followed,

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23  b. if vendors are not willing to commit to a firm price

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24                 for a reduced period, the purchasing agent shall

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    Req. No. 3323                                                 Page 6
1                  solicit and record at least three quotes of current

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2                  prices available to the county and authorize the

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3                  purchase of goods or services based on the lowest and

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4                  best quote as it becomes necessary to acquire such

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5                  goods or services. The quotes shall be recorded on a

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6                  form prescribed by the State Auditor and Inspector and

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7                  shall be attached to the purchase order and filed with

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8                  the county clerk's copy of the purchase order. Any

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9                  time the lowest quote was not considered to be the

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10                 lowest and best quote, the reason for this conclusion

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11                 shall be recorded by the county purchasing agent and

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12                 transmitted to the county clerk, or

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13  c. if three quotes are not available, a memorandum to the

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14                 county clerk from the county purchasing agent shall

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15                 describe the basis upon which a purchase is

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16                 authorized. The memorandum shall state the reasons

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17                 why the price for such a purchase is the lowest and

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18                 best under the circumstances. The county clerk shall

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19                 then attach the memorandum to the county clerk's copy

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20                 of the purchase order and file both in the office of

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21                 the county clerk.

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22  C. After selection of a vendor, the procedure for the purchase,

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23 lease-purchase, or rental of supplies, materials, road and bridge
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    Req. No. 3323                                               Page 7
1 construction services, equipment, and services used by a county
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2 shall be as follows:
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3   1. The county purchasing agent shall prepare a purchase order

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4 in quadruplicate and submit it with a copy of the requisition to the
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5 county clerk;
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6   2. The county clerk shall then encumber the amount stated on

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7 the purchase order and assign a sequential number to the purchase
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8 order;
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9   3. If there is an unencumbered balance in the appropriation

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10 made for that purpose by the county excise board, the county clerk
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11 shall so certify in the following form:
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12  "I hereby certify that the amount of this encumbrance has been

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13 entered against the designated appropriation accounts and that this
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14 encumbrance is within the authorized available balance of the
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15 appropriation.
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16  Dated this ________ day of ________, 20__.

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17                 ________________________________

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18                 County Clerk/Deputy

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19                 of _____________________ County".

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20  In instances where it is impossible to ascertain the exact

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21 amount of the indebtedness sought to be incurred at the time of
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22 recording the encumbrance, an estimated amount may be used. No
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23 purchase order shall be valid unless signed by the county purchasing
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24 agent and certified by the county clerk; and
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    Req. No. 3323                                     Page 8
1   4. The county clerk shall file the original purchase order and

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2 return three copies to the county purchasing agent who shall file a
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3 copy, retain a copy for the county road and bridge inventory officer
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4 if the purchase order is for the purchase of equipment, supplies, or
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5 materials for the construction or maintenance of roads and bridges,
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6 and submit the other copy to the receiving officer of the requesting
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7 department.
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8   D. 1. The procedure for the purchase of supplies, materials,

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9 equipment, and services at public auction or by sealed bid to be
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10 used by a county shall be as follows:
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11  a. the county purchasing agent shall prepare a purchase

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12                 order in quadruplicate and submit it with a copy of

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13                 the requisition to the county clerk,

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14  b. the county clerk shall then encumber the amount stated

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15                 on the purchase order and assign a sequential number

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16                 to the purchase order,

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17  c. if there is an unencumbered balance in the

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18                 appropriation made for that purpose by the county

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19                 excise board, the county clerk shall so certify in the

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20                 following form:

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21                 "I hereby certify that the amount of this encumbrance

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22                 has been entered against the designated appropriation

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23                 accounts and that this encumbrance is within the

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24                 authorized available balance of the appropriation.

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    Req. No. 3323                                        Page 9
1                  Dated this ________ day of ________, 20__.

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2                  ________________________________

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3                  County Clerk/Deputy

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4                  of _____________________ County".

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5                  In instances where it is impossible to ascertain the

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6                  exact amount of the indebtedness sought to be incurred

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7                  at the time of recording the encumbrance, an estimated

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8                  amount may be used. No purchase order shall be valid

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9                  unless signed by the county purchasing agent and

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10                 certified by the county clerk, and

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11  d. the county clerk shall file the original purchase

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12                 order and return three copies to the county purchasing

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13                 agent who shall file a copy, retain a copy for the

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14                 county road and bridge inventory officer if the

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15                 purchase order is for the purchase of equipment,

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16                 supplies, or materials for the construction or

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17                 maintenance of roads and bridges, and submit the other

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18                 copy to the receiving officer of the requesting

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19                 department.

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20  2. The procedure for the purchase of supplies, materials, and

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21 equipment at a public auction when the purchase will be made with
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22 the proceeds from the sale of county property at the same public
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23 auction is as follows:
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    Req. No. 3323                                              Page 10
1   a. the purchasing agent shall cause such items being sold

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2                  to be appraised in the manner determined in Section

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3                  421.1 of this title,

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4   b. the county purchasing agent shall prepare a purchase

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5                  order in quadruplicate and submit it with a copy of

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6                  the requisition to the county clerk,

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7   c. the county clerk shall then encumber the amount of the

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8                  appraised value and any additional funds obligated by

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9                  the county on the purchase order and assign a

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10                 sequential number to the purchase order,

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11  d. the county clerk shall certify that the amount of the

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12                 encumbrance is equal to the appraised value of the

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13                 item being sold plus any additional funds obligated by

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14                 the county. In effect, the recording of the

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15                 encumbrance is an estimate that is authorized by law.

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16                 No purchase order shall be valid unless signed by the

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17                 county purchasing agent and certified by the county

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18                 clerk,

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19  e. the county clerk shall file the original purchase

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20                 order and return three copies to the county purchasing

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21                 agent who shall file a copy, retain a copy for the

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22                 county road and bridge inventory officer if the

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23                 purchase order is for the purchase of equipment,

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24                 supplies, or materials for the construction or

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    Req. No. 3323                                               Page 11
1                  maintenance of roads and bridges, and submit the other

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2                  copy to the receiving officer of the requesting

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3                  department, and

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4   f. a purchase shall not be bid until such time that the

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5                  appraised item or items are sold. Any item or items

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6                  purchased shall not exceed the appraised value plus

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7                  any additional funds obligated by the county or the

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8                  actual selling price of the item or items, whichever

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9                  is the lesser amount.

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10  E. The procedure for the receipt of items shall be as follows:

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11  1. A receiving officer for the requesting department shall be

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12 responsible for receiving all items delivered to that department;
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13  2. Upon the delivery of an item, the receiving officer shall

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14 determine if a purchase order exists for the item being delivered;
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15  3. If no such purchase order has been provided, the receiving

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16 officer shall refuse delivery of the item;
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17  4. If a purchase order is on file, the receiving officer shall

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18 obtain a delivery ticket, bill of lading, or other delivery document
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19 and compare it with the purchase order. If any item is back-
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20 ordered, the back order and estimated date of delivery shall be
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21 noted in the receiving report;
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22  5. The receiving officer shall complete a receiving report in

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23 quadruplicate which shall state the quantity and quality of goods
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24 delivered. The receiving report form shall be prescribed by the
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    Req. No. 3323                              Page 12
1 State Auditor and Inspector. The person delivering the goods shall
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2 acknowledge the delivery by signature, noting the date and time;
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3   6. The receiving officer shall file the original receiving

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4 report and submit:
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5   a. a copy of the purchase order and a copy of the

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6                  receiving report to the county purchasing agent, and

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7   b. a copy of the receiving report with the delivery

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8                  documentation to the county clerk;

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9   7. The county purchasing agent shall file a copy of the

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10 purchase order and a copy of the receiving report;
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11  8. Upon receipt of the original receiving report and the

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12 delivery documentation, the county clerk shall maintain a file until
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13 such time as an invoice is received from the vendor;
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14  9. The invoice shall state the name and address of the vendor

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15 and must be sufficiently itemized to clearly describe each item
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16 purchased, the unit price when applicable, the number or volume of
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17 each item purchased, the total price, the total purchase price, and
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18 the date of the purchase;
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19  10. Upon receipt of an invoice, the county clerk shall compare

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20 the following documents:
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21  a. requisition,

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22  b. purchase order,

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23  c. invoice with noncollusion affidavit as required by

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24                 law,

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    Req. No. 3323                                        Page 13
1          d. receiving report, and

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2          e. delivery document.

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3   The documents shall be available for public inspection during

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4 regular business hours; and
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5   11. If the documents conform as to the quantity and quality of

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6 the items, the county clerk shall prepare a warrant for payment
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7 according to procedures provided for by law.
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8   F. The following procedures are for the processing of purchase

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9 orders:
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10  1. The purchasing agent shall be allowed up to three (3) days

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11 to process purchase orders to be presented to the board of county
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12 commissioners for consideration and payment. Nothing herein shall
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13 prevent the purchasing agent from processing or the board of county
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14 commissioners from consideration and payment of utilities, travel
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15 claims, and payroll claims;
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16  2. The board of county commissioners shall consider the

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17 purchase orders so presented and act upon the purchase orders, by
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18 allowing in full or in part or by holding for further information or
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19 disallowing the same. The disposition of purchase orders shall be
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20 indicated by the board of county commissioners, showing the amounts
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21 allowed or disallowed, and shall be signed by at least two members
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22 of the board of county commissioners. Any claim held over for
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23 further information shall be acted upon by allowing or disallowing
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24 same at any future meeting of the board held within seventy-five
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    Req. No. 3323                               Page 14
1 (75) days from the date of filing of the purchase order. Any
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2 purchase order not acted upon within the seventy-five (75) days from
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3 the date of filing shall be deemed to have been disallowed, but such
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4 disallowance shall not prevent the refiling of the purchase order at
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5 the proper time; and
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6   3. Whenever any allowance, either in whole or in part, is made

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7 upon any purchase order presented to the board of county
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8 commissioners and is accepted by the person making the claim, such
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9 allowance shall be a full settlement of the entire purchase order
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10 and provided that the cashing of warrant shall be considered as
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11 acceptance by the claimant.
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12  G. The procedure upon consumption or disposal of supplies,

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13 materials, or equipment shall be as follows:
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14  1. For consumable road or bridge items or materials, a

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15 quarterly report of the road and bridge projects completed during
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16 such period shall be prepared and kept on file by the consuming
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17 department. The quarterly report may be prepared and kept
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18 electronically by the consuming department. The report shall
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19 contain a record of the date, the place, and the purpose for the use
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20 of the road or bridge items or materials. For purposes of
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21 identifying county bridges, the board of county commissioners shall
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22 number each bridge subject to its jurisdiction; and
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23  2. For disposal of all equipment and information technology and

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24 telecommunication goods which originally cost more than Five Hundred
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    Req. No. 3323                                             Page 15
1 Dollars ($500.00), resolution of disposal shall be submitted by the
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2 officer on a form prescribed by the Office of the State Auditor and
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3 Inspector to the board of county commissioners. The approval of the
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4 resolution of disposal shall be entered into the minutes of the
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5 board.
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6   H. Inventory forms and reports shall be retained for not less

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7 than two (2) years after all audit requirements for the state and
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8 federal government have been fulfilled and after any pending
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9 litigation involving the forms and reports has been resolved.
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10  I. The procedures provided for in this section shall not apply

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11 when a county officer certifies that an emergency exists requiring
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12 an immediate expenditure of funds. Such an expenditure of funds
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13 shall not exceed Five Thousand Dollars ($5,000.00). The county
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14 officer shall give the county purchasing agent a written explanation
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15 of the emergency. The county purchasing agent shall attach the
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16 written explanation to the purchase order. The purchases shall be
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17 paid by attaching a properly itemized invoice, as described in this
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18 section, to a purchase order which has been prepared by the county
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19 purchasing agent and submitting them to the county clerk for filing,
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20 encumbering, and consideration for payment by the board of county
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21 commissioners.
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22  J. The county purchasing agent may authorize county purchasing

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23 officers to make acquisitions through the state purchase card
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24 program as authorized by the State Purchasing Director in accordance
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    Req. No. 3323  Page 16
1 with Section 85.5 of Title 74 of the Oklahoma Statutes and defined
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2 in Section 85.2 of Title 74 of the Oklahoma Statutes. A purchase
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3 cardholder shall sign a purchase card agreement prior to becoming a
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4 cardholder and attend purchase card procedure training as required
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5 by the State Purchasing Director. Complete descriptions of
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6 purchases made by county government entities shall be published as
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7 warrants required to be published pursuant to Sections 444 and 445
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8 of this title.
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9   K. Nothing in this section shall prohibit counties from

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10 providing material and/or services bids on the twelve-month bid list
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11 to all road and bridge projects and contracts. All non-road and
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12 bridge related construction contracts shall refer to subsection A of
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13 Section 103 of Title 61 of the Oklahoma Statutes.
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14  L. The county purchasing agent may authorize county purchasing

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15 officers to obtain and utilize a county purchase card issued through
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16 a county depository in compliance with Section 114 of this title,
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17 and may authorize the use of such purchase cards for acquisitions
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18 within the following parameters:
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19  1. There shall be no limit on the amount of the transaction for

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20 the following:
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21  a. purchases made under countywide or multicounty

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22                 contracts, or under contracts awarded by the county

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23                 purchasing agent for the benefit of the county,

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24  b. utilities,

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    Req. No. 3323                                     Page 17
1   c. intergovernmental payments, including payments to

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2                  other counties, municipalities, public trusts, school

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3                  districts, or state agencies,

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4   d. emergency acquisitions, provided the requirements to

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5                  establish an emergency pursuant to this section or

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6                  other applicable law or county purchasing procedures

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7                  have been met, or

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8   e. professional services as defined in Section 803 of

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9                  Title 18 of the Oklahoma Statutes;

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10  2. For any other transaction made with a county purchase card,

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11 the transaction shall not exceed the greater of Five Thousand
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12 Dollars ($5,000.00) or the limit established by the county
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13 purchasing agent. Such limit shall not exceed the fair and
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14 reasonable acquisition threshold authorized under this section;
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15  3. Purchase cardholders shall sign a purchase card agreement

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16 prior to becoming a cardholder. Complete descriptions of purchases
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17 made by county government entities shall be published as warrants
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18 required to be published pursuant to Section 445 of this title; and
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19  4. All acquisitions made pursuant to this subsection shall

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20 remain subject to the competitive bidding, emergency declaration,
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21 and purchase order procedures required by this section unless
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22 expressly exempted.
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23  SECTION 2. It being immediately necessary for the preservation

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24 of the public peace, health or safety, an emergency is hereby
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    Req. No. 3323                                              Page 18
1 declared to exist, by reason whereof this act shall take effect and
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2 be in full force from and after its passage and approval.
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    Req. No. 3323                                            Page 19
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