The Payroll department processes the semi-monthly payroll for the county offices and departments. This department is responsible for facilitating the retirement, insurance and other benefits for county employees.
19 O.S. Section 444 requires the Board of County Commissioners to publish a report of all the county employees and their salaries paid annually. The statute states the listing shall reflect the gross salary of every employee reported to the Internal Revenue Service on the W-2 Form of the employee.
The salary of any county employee reported to the Internal Revenue Service (IRS) on the W-2 Form may not reflect the true gross salary of that employee. The salaries reported to the IRS may have been affected by one or more of the following scenarios:
Tax-exempt wages due to participation in Section 125 or "Cafeteria Plan" Salary Reduction Agreements for qualified insurance payroll deductions
Proof of other group health insurance coverage which allows an employee to opt-out of certain benefits and receive an increased monetary benefit
Approved leave without pay
Optional compensatory payments made to the employee at the discretion of an elected official