Michael A. (Mike) Crawford

Michael A. (Mike) Crawford is Chairman of Crawford & Associates

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Mike

Mike

Michael A. (Mike) Crawford is Chairman of Crawford & Associates and has over 37 years of experience working in the practice area of state and local government accounting, auditing and consulting. He is currently retired from active practice with the firm, but continues to serve as a consultant and advisor to the firm and its clients and as an award-winning author and frequent public speaker.


 

Posted by on in Accounting Chat

Crawford & Associates is pleased to announce, in participation with Oklahoma Municipal Management Services (OMMS), the launch of the OMMS Financial Reporting Tool for Oklahoma municipalities and public trusts. This online, innovative financial management tool has been developed to assist cities, towns and public trust authorities in producing a simple, easy-to-read monthly financial report for use by municipal management, governing bodies and the public. Through the OMMS online portal , you begin by entering your annual budget information for each fund, then each month enter the financial data from that month's transaction, and finally print a monthly financial report, including budget to actual comparisons for each fund.

Crawford & Associates shareholders and staff were pleased to have the opportunity to assist OMMS in the development and implementation of this new tool. We wish to extend out thanks to OMMS and the cities and towns that participated in the program testing. While this OMMS Financial Reporting Tool is not a replacement for the municipality's required annual financial statements, it does serve as a minimum standard for monthly financial reporting for municipal governments.

If this sounds like a financial management tool and service you would like to use, please email Tamera Johnson of OMMS at tjohnson@okmms.org to receive your personalized link to sign up for the program. The OMMS Financial Reporting Tool is offered free of charge to any Oklahoma municipality.

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Posted by on in Crawford Chat

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Once again, staff of Crawford & Associates was pleased to participate in the annual OSCPA Day of Service Program on October 18, 2019. The Day of Service program involves Oklahoma CPAs and CPA firms that agree to volunteer for worthy causes that specific day in an effort to give back to their communities. Our group of volunteers have elected to volunteer each year to assist in the preparation for the annual P31 Paint the Town Pink cancer survivor event held at the Chevy Bricktown Event Center in Oklahoma City. Many thanks this year to our firm's volunteers (pictured from left to right in the photo above) - Justin Kersey, Candy Dow, Wendy Moore, David Koehn, and Kyle Sides! 

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Our wonderful work family at Crawford & Associates just celebrated our 35th Anniversary with an amazing cruise aboard the MSC Seaside. The cruise departed from Miami, FL and stopped in San Juan, Puerto Rico, St. Thomas, St. Maarten, and the Bahamas. Our entire group, including staff, family and guests included 67 folks pictured above. We were thrilled to have the time together on the Caribbean seas and enjoy the ports of call, ship entertainment and of course the food and drink!

Picture at left is of our entire group, all 67 members of staff, family and guests; while picture on the right is of C&A staff.

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Posted by on in Crawford Chat

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As part of the firm's ongoing commitment to enhancing the knowledge and skills of municipal officials, in February 2019 Crawford & Associates shareholder Brenda Wright presented a session on Advanced Bank Reconciliations to participants at a training program for the Oklahoma Municipal Clerks, Treasurers and Finance Officers Association. The firm has been actively involved in developing and providing training programs for the OMCTFO for the past 30 years.  

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Posted by on in Crawford Chat

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Once again in January 2019, Crawford & Associates managing shareholder Marcy Twyman conducted the Annual OML Budget Workshop sponsored by the Oklahoma Municipal League. For over the past 25 years, Crawford & Associates has prepared and presented this vital training program to Oklahoma municipal officials. OML indicates that this workshop continues to be one of the most popular training programs they offer. Many of the documents and forms discussed in the training program are available on the Useful Tools page of the firm's website. Thank you Marcy for continuing our commitment to the betterment of municipal budgeting, finance and accounting.

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Posted by on in Laws Chat

The 2018 Legislative session has come to an end and with brings a few changes to municipal finance state laws.  The summary below is prepared from the OML Sine Die Document.  You can access the entire Sine Die document with links to each bill on the Oklahoma Municipal League website.  

HB 1019XX – Creates a new law under Title 68 O.S. Section 1391 requiring marketplace facilitators and referrers who meet certain sales thresholds to file an election with the OTC to collect and remit sales tax imposed under Title 68.

HB 3347 - Amends Title 11 O.S. Section 17-208 by expanding the notice of a public hearing on a  proposed municipal budget to include posting “on the municipality’s website” in addition to a newspaper of  general circulation in the municipality not less than five (5) days before the date of the hearing. The bill also removes current law regarding the limited publication requirements for small municipalities when the total operating budget, not including debt service, does not exceed $12,000 per year. Under current law, for these small communities the proposed budget and notice may be posted at the governing body’s principal headquarters in lieu of publication in a newspaper. The bill takes effect on November 1, 2018.

SB 1042 - Amends 11 O.S. Section 17-105.1 regarding required auditor filings with the State Auditor and Inspector who may contract for the “preparation” and reporting of the information submitted on the annual municipal finance survey  form. Previous law required a “compilation" rather than “preparation”. Effective November 1, 2018.

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Posted by on in Crawford Chat

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Crawford & Associates was proud to have the opportunity to participate in this year's OSCPA CPA Day of Service, an annual event designed for CPAs and CPA firms to give back to their communities by volunteering for a variety of important causes. Once again in 2017, the Crawford group was excited to help out with setting up the OKC Bricktown Chevy Events Center for Project 31's annual Paint the Town Pink Gala held on October 20 honoring breast cancer survivors and the families. Pictured above are this year's volunteers (from left to right) Brenda Wright, Dwayne Tate, Justin Kersey, Mike Crawford, Marcy Twyman, Wendy Moore and Tammy Hunt. Our thanks go out to Sarah at Project 31 for allowing us to help out again and to each of the Crawford staff that were able to volunteer.

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Crawford & Associates was blessed with the opportunity to once again return to lovely San Juan, Puerto Rico and conduct the 2017 Crawford Government Learning Program, co-sponsored by the Puerto Rico Society of CPAs and the local firm of CPA Diaz Martinez. This two-day conference was filled with a variety of state and local government accounting and auditing training sessions in addition to an interactive session on Professional Ethics and Moral Behavior. Speaking at the conference this year were Frank Crawford, Mike Crawford, Marcy Twyman, Brenda Wright and Chris Pembrook. The Crawford & Associates gang were also treated to an evening reception with the group to enjoy drinks and island goodies on the terrace of the Sheraton Old San Juan. Our thanks go out to our great friends at CPA Diaz Martinez, especially Soane for all her help, and to the CPA Society for hosting us once again! It also didn't hurt that the rest of the Crawford & Associates work family joined us after the conference for a week-long cruise of the Southern Caribbean leaving out of San Juan!

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On October 21, 2016, the Crawford & Associates staff participated in the Oklahoma Society of CPA's annual Day of Service - an annual statewide outreach event where CPA's around the state take some time off to volunteer for a variety of worthy causes. This year, we were fortunate enough to have the opportunity to assist in the event set up for the 2016 Project31 - Breast Cancer Survivor Gala held in Oklahoma City. Project31 was created by two-time breast cancer survivor Sarah McLean to help women and their families work through the emotional scars left behind by breast cancer. Participating in the volunteer effort from the firm and pictured above with Sarah from left to right were Justin Kersey, Candy Dow, Mike Crawford, Andrea Depee, Debbie Crawford (a breast cancer survivor), Andres Nunez, and Marcy Twyman. Thanks to the OSCPA, Sarah and Project31, and the Crawford & Associates staff who were part of this rewarding endeavor.

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In September 2016, Crawford & Associates' retired Chairman, Mike Crawford was inducted into the Oklahoma Hall of Fame for City and Town Officials in recognition of his contributions to the betterment of municipal government in the State of Oklahoma. The Hall of Fame was formed in 1999 to recognize individuals for outstanding achievements and contributions to Oklahoma local government. To be selected, an honoree must make significant contributions to cities and towns, through their positive spirit of public service, with unquestioned ethics. Mike was honored for having been instrumental in the development and passage of many of the state laws applicable to Oklahoma municipalities, including the Municipal Budget Act, and for his long-term efforts to educate and train city and town clerks, treasurers and financial officials. He is the first CPA to be inducted into the Oklahoma Hall of Fame for City and Town Officials. Click here to see the Induction Ceremony booklet reference to Mike.

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On July 7, 2016, the USA Today published an article entitled Puerto Rico Debt Crisis is a Lesson for Guam. One of the sources of information used in the article was Crawford & Associates Performeter® financial analysis tool. Each year, the firm prepares a Performeter® analysis on the financial health and performance of the various nations and territories that comprised the former trust territories of the US. This financial analysis by the firm is used by the US Department of Interior to assist them in monitoring the financial management of these nations and territories. We are proud to be a part of the financial management process of these entities and also proud to see The Performeter® being effectively used in the process.

In August 2016, Performeter® results were also the basis for two news articles in Saipan and the Commonwealth of Northern Mariana Islands regarding the financial health and performance of the CNMI government. Click here to see these articles.

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The American Institute of Certified Public Accountants has released the latest edition of the Practice Aid Applying Special Purpose Frameworks in State and Local Governmental Financial Statements authored by firm Chairman Mike Crawford. Mike authored the original Practice Aid (formerly titled Applying OCBOA in State and Local Governmental Financial Statements) in 2003 and updated the Aid in 2012 and now again in 2015. The Practice Aid provides accounting, financial statement preparation and auditor reporting guidance for governmental entities electing or required to apply a special purpose framework, such as cash basis, modified cash basis or regulatory basis of accounting in the preparation of their financial statements.

The 2015 edition of the Practice Aid is available for purchase from the AICPA Store.  

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Posted by on in Crawford Chat

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The Crawford & Associates staff were pleased to participate in the OSCPA 2015 CPA Day of Service this past October. While our involvement was not as we had planned, we were nonetheless pleased to be able to contribute to this statewide effort. Our staff was scheduled to work on the designated day of service at the OKC Regional Food Bank similar to last year where we would help prepare meals; however, we were contacted the day previous to our scheduled work day and informed the Food Bank had to unexpectedly close that day. That did not deter us though from getting involved in another way. We went out and purchased over 60 pounds of cereal and then dropped the boxes by the Food Bank. Thanks to the OSCPA for coordinating this annual event and giving statewide CPAs the opportunity to get involved in community service statewide.

(Pictured above from left to right: Dwayne Tate, Tammy Hunt, Mike Crawford, and Chris Pembrook) 

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Posted by on in Crawford Chat

Firm Chairman, Mike Crawford has just established a new web site at www.livingalifeworthliving.com whose mission is to educate and encourage individuals in living a life worth living through consistent application of a core set of moral principles. This web site is a natural follow up to his long-standing ethics presentation of the same title that has been in high demand and well received over the past ten years. The site contains a number of helpful educational resources and shares inspirational stories and quotes to encourage moral behavior in everyday life.

The site also introduces the Others B4 Self recognition program designed to formally recognize and applaud individuals who have shown random acts of kindness or consistently demonstrated compassion by putting the interest and welfare of others ahead of their own. Nominated individuals receive an Others B4 Self silicon bracelet and a special thank you card from the program as a token of appreciation. CLICK HERE to participate in this inspirational initiative by nominating a deserving individual.

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Check out the new web site, share inspirational stories and get involved with the Others B4 Self program. 

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Crawford & Associates President Frank Crawford is slated to be one of the featured speakers at this year's AICPA Governmental Accounting and Auditing Update Conference. As is the case each year this popular AICPA conference will be held in two locations: East - August 10-11 in Washington, DC, and West - September 29-30 in San Diego, CA. The conference theme this year is Building Confidence - Taking on Important Governmental Accounting, Auditing and Regulatory Developments. Those interested in attending the conference may obtain more detailed information and register at the AICPA web site - www.aicpa.org.

 

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(Pictured: Left: representatives from Crawford & Associates, Cotton & Company, and CPA Diaz-Martinez. Pictured Right: CPA Soane Diaz-Burgos - Conference Host; CPA Frank Crawford - President of Crawford & Associates; and CPA Kermit Lucena - President of the Puerto Rico Society of CPAs)

The first annual Crawford & Associates Government Learning Program was held on May 28-29, 2015 at the San Juan Marriott and Stelaris Casino in beautiful San Juan, Puerto Rico. The two-day governmental accounting and auditing conference, a joint venture between Crawford & Associates and the Puerto Rico Society of CPAs, was a great success and attended by approximately 100 CPAs and others interested in governmental affairs related to accounting, auditing, financial reporting and fraud prevention and detection. Presenters included David Cotton of Cotton & Company, and from Crawford & Associates - Mike Crawford, Frank Crawford, Marcy Twyman, Brenda Wright, Dwayne Tate, Chris Pembrook and Justin Kersey.

"The Puerto Rico Association of CPAs, as part of its commitment to the economic welfare of our country, has spared no resources in their selection of topics for these seminars on government affairs, bringing a group with unquestionable expertise. As professionals with an interest in quality and ethics, we wish to provide guidance to our colleagues and the community, equipping them for performance with the highest standards," said CPA Kermit Lucena, President of the Puerto Rico CPA Society.

 

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Thanks to our wonderful Puerto Rico friends and hosts, the great people at CPA Diaz-Martinez, the Crawford & Associates staff and friends were treated to a fabulous day on the Caribbean sea on the Saturday following the 2015 Crawford & Associates Government Training Program conference. A catamaran ride to an exclusive island with swimming and snorkeling over a reef provided the perfect end to a great week in San Juan! Even had sting rays and a barracuda join us. Also looks like Justin and Dwayne were having too much fun posing with their pretty hats! We can't thank our dear friends in Puerto Rico enough for a great experience!

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The Oklahoma Society of CPAs held its 2015 Governmental Accounting & Auditing Conference on May 11 - 12, 2015 at the Embassy Suites Hotel and Conference Center in Norman, OK. Once again this year the conference featured a number of Crawford & Associates professional staff, including Frank Crawford, Mike Crawford, Chris Pembrook, and Marcy Twyman, presenting sessions on pension accounting, AICPA issues update, financial statement consistency, and deficiencies in cash basis financial statements. The conference offered 16 hours of governmental CPE and continues to be one of the most well attended and well received conferences of the OSCPA.

 

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The Governmental Accounting Standards Board (GASB) has issued its final standard on accounting and financial reporting issues related to fair value measurements. This standard (GASB Statement 72, Fair Value Measurement and Application) is applicable primarily to investments made by state and local governments and defines fair value and describes how fair value should be measured, identifies the assets and liabilities that should be measured at fair value, and requires specific information about fair value to be disclosed in the financial statement footnotes.

This Statement defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The new standard also expands note disclosures to categorize fair values according to their relative reliability.

Statement 72 is effective for financial statements for periods beginning after June 15, 2015, and earlier application is encouraged. More information about the GASB and Statement 72 is available from the GASB web site.

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Crawford & Associates P.C. and the Puerto Rico Society of CPAs are proud to announce their joint venture in sponsoring and presenting the 2015 Government Learning Program conference. This is the first annual conference of its type and promises to be a unique and fun learning experience offering 16 hours of continuing professional education, in a special setting that offers wonderful tropical weather, ocean views and Puerto Rican hospitality. The conference will be held May 28 and 29, 2015 in beautiful San Juan, Puerto Rico at the fabulous San Juan Marriott Resort & Stellaris Casino. The two-day conference will be an interactive learning program where program participants work in teams or groups to learn the latest in governmental accounting, auditing, fraud prevention and detection, and ethics. The 2015 Government Learning Program is open to all governmental accountants, auditors and officials both inside and outside of Puerto Rico.  

For more information about the conference, including session schedules, instructors, and conference and hotel information, Click Here. For additional detail session description information, Click Here.

For hotel reservations, Click Here, and ask for the group rate of the CPA Society Group May 2015 or Colegio de CPA Group May 2015.

We hope to see all of you at this fun and educational event!

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Posted by on in Laws Chat

Have you ever been confused about the legal and operational relationships between Oklahoma public trusts (commonly referred to as authorities) and their municipal beneficiary? Mike Crawford has prepared a white paper entitled Oklahoma Municipalities and Their Public Trusts that provides useful information in a question and answer format to help bridge this gap in understanding. The white paper covers such issues as why municipal public trusts were created by law, how they are created, the separation of formal actions and accountability between public trusts and their beneficiary municipality, governing body differences between the two separate legal entities, and operational and financial management similarities and differences. This white paper is available for viewing and download from the Useful Tools page of our web site under the section entitled Legal.

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Posted by on in Crawford Chat

The Oklahoma Municipal League's annual Budget Process Workshop for 2015 was held on Friday, January 30 at Rose State College. Crawford & Associate's managing shareholder Marcy Twyman annually shares her vast budget experiences and municipal financial management expertise with a large number of municipal officials. This annual training program is one of OML's  most popular workshops. Information about this annual workshop is available through the OML web site.

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Posted by on in Crawford Chat

Beginning in 2014 and over the next couple of years, the Oklahoma Society of CPAs will be publishing in their CPA Focus magazine a series of inspirational articles written by Mike Crawford entitled The Ten Principles for a Happy Life and Career. The first article entitled "Don't Rule Out Principles" discussed the importance of living life by certain core principles rather than just a vast array of rules. The following ten articles to be published one every two months will outline each of the ten principles that Mike feels have been instrumental in leading him through his happy life and successful career. These articles can be viewed as published as posted in the Authored Articles section of the firm's web site.

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Over a five year period from 2004 through 2009, the Oklahoma Society of CPAs published in their CPA Focus magazine a series of humorous articles written by Mike Crawford. The series entitled A Funny Thing Happened on the Way to Work provided a history of the funny and unusual adventures or misadventures of Mike and sometimes his brother Frank as they grew up and eventually began travelling the world as part of their professional activities. These stories have, over time, become legendary within the firm's national and international public speaking circles. In 2010, Mike was given a special award from the Oklahoma Society of CPAs for writing this humorous series of articles and bringing laughter to those with whom he shared his stories. These articles have been posted and can be viewed within the Authored Articles section of the firm's web site.

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Posted by on in Crawford Chat
  • Congratulations to our new CFA, Chris Pembrook, CPA who has successfully passed the program requirements to achieve the status as a Certified Forensic Accountant. Way to go Chris!
  • See our unique office decor by stopping by the corporate headquarters of Crawford & Associates to experience our unique office that doubles as a rock and roll museum and memorial to classic rock. Click here to view 
  • OSCPA writes feature article, CPA's Rock Stock Climbs, about Mike Crawford's rock and roll memorabilia collection and the firm's unique office decor. Click here to read
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Posted by on in Laws Chat

HB 1875  Reduces OTC sales tax collection retention fee paid by cities and towns to 0.5%.

HB 2405  Limits tort liabilities based on Oklahoma constitution or state law to the limits of the Governmental Tort Claims Act.

HB 2480  Allows regional economic development authorities to levy a sales tax not to exceed 2% for economic development or transportation needs.

HB 2630  Requires OPERS to establish a defined contribution plan for state employees on or after 11/1/2015.

HB 3217  Amends statutes regarding a petition for the State Auditor audit of any political subdivision. Petition signatures will now require 25% of those voting is last general election.

HB 3251  Amends Public Competitive Bidding Act by increasing expenditure limit for emergency purchases from $35,000 to $75,000.

SB 212  Authorizes Police Pension System to refund municipal contributions when paid by mistake of fact.

SB 1023  Prohibits cities and towns from setting minimum wage and employee benefit requirements for employers within its jurisdiction.

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Posted by on in Travel Chat

We pride ourselves on having a group of professionals that truly enjoy their work and the work environment at Crawford & Associates.

Our staff are more than just professional associates, they are a work family that truly care for each other. We strive to set and maintain a "family first" work environment while still providing the highest level of quality professional services to our clients on a timely basis.

We enjoy group activities together including, Thunder basketball games and other enjoyable outings. As a firm-wide favorite, we even shut the office down for a week every few years to embark on a weeklong firm and family cruise.

The staff enjoying our 2010 firm cruise of the Western Caribbean!

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Posted by on in Accounting Chat

Nov 2013 - GASB issues Statement 71 dealing with  pension transition issues related to contributions made subsequent to the measurement date.

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Posted by on in Laws Chat

HB 1081  Amends the unit price exemption in change orders on public construction contracts from $10,000 to $20,000.

HB 1874  Allows the Oklahoma Tax Commission and municipalities to enter into contracts providing for the OTC collection of municipal lodging taxes.

HB 2078  Amends Firefighter Pension System laws for changes to the plan, including an increase in minimum contribution requirements by the municipal employer and employee from a combined 21% to 23%, with minimum firefighter contribution rates increased from 8% to 9%, and minimum municipal employer rates increased from 13% to 14%, effective November 1, 2013.

SB 461  Amends Public Competitive Bidding Act to prohibit awarding a public construction contract exceeding $50,000 to any contractor affiliated with a purchasing cooperative unless all Act provisions are met.

SB 630  Creates a new law on sole source purchase contracts.

SB 1090  Amends worker compensation law and allows municipalities to place workers comp judgments on the sinking fund ad valorem tax rolls.

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Posted by on in Audit Chat

CAROLYNN CAUDILL, Oklahoma County Clerk - April 26, 2006 Press Release: Oklahoma County Undergoes Comprehensive Financial Analysis, Receives Overall Grade Above Satisfactory
Oklahoma City - Oklahoma County officials on Wednesday received results of a first-ever comprehensive analysis of the County’s financial health and performance...“We at the Oklahoma County Clerk’s Office feel the people of Oklahoma County deserve high quality, professional financial information on a regular basis, and are pleased to make available this special report demonstrating the financial condition, performance and capabilities of their county government. It appears Oklahoma County’s financial health is fine in some areas, but needs improvement in others, in the professional judgment of the highly-respected CPA firm of Crawford & Associates, based on their review of the award-winning annual financial reports our office has issued the past three years”, Caudill said.

The analysis, the first of its kind for an Oklahoma county, represents an examination of Oklahoma County’s annual financial condition and performance as evaluated by the firm of Crawford & Associates CPAs, using its Performeter® financial analysis tool. In an effort to expand the understanding of the annual financial reports of the County and provide the County with an additional financial management resource, Oklahoma County Clerk Carolynn Caudill took the initiative to submit the County’s annual financial statements for the 2003, 2004, and 2005 fiscal years for this comprehensive evaluation. Caudill’s office was awarded a prestigious Certificate of Excellence for Financial Reporting for each of those reports, by the Government Finance Officers’ Association, something it has earned for each of the past 11 years.

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Posted by on in Laws Chat

HB 2928  Extends apportionment of state gross production tax for community water funds through June 30, 2016.  Beginning July 1, 2016 4.28% will go in to REAP grant fund. Provides funding source for municipal water projects. 

HB 2945  Increases the minimum value of confiscated property from $100 to $250 in which written notice of a hearing is required before disposition of property.

SB 46  Provides a sales tax exemption to the surviving unremarried spouses of 100% disabled veterans on sales not to exceed $1,000 per year.

SB 1075  Expands the conflict of interest exemption to municipalities with a population of not more than 5,000 and to activities not exceeding $5,000 for any single activity or $15,000 for all activities in a calendar year. Also clarifies that provisions do not apply in certain competitive bid circumstances.

SB 1471  Gives the State DHS the priority claim for refunds from the Tax Commission over municipal courts and district courts.

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Posted by on in Laws Chat

HB 1075 Reduces the amount of retainage required on partial payments for competitively bid construction contracts from 5% to 10%. Bill effective 11/1/11.

HB 1366 Allows a governing body to create a municipal energy district authority to coordinate enery-efficient improvements with electric utilities. Bill effective 11/1/11.

HB 1593 Repeals the Municipal employee Collective Bargaining Act that applied to municipalities with population over 35,000. Bill effective 11/1/11.

SB 96 Amends the Public Competitive Bidding Act by increasing from $2,500 to $5,000, the maximum construction contract that may be negotiated with a qualified contractor. Bill effective 11/1/11.

SB 123 and 216 Requires the Oklahoma Tax Commission to strengthen the audit and enforcement of municipal sales tax collection through a variety of efforts and actions, including the establishment of a state task force. Bills effective 8/26/11.

SB 331 Amends the taxpayer lawsuit provisions to remove certain liabilities to municipal officers from their actions and increases the number of registered voters required to initiate such a lawsuit from 10 to 100 or 2.5% of registered voters, whichever is less. Also, if the court determines the claim has merit, the related contract is deemed void and the money or property returned to the municipality. The municipality would then be liable for resident taxpayers reasonable attorney fees and court costs incurred. Bill effective 11/1/11.

SB 347 Provides for the forfeiture of pension benefits by a municipal officer or employee for any convicteion of a felony for bribery, corruption, forgery, perjury, or any other crime related to the duties of his/her office or employment. Bill effective 8/26/11.

SB 708 Requires development impact fees to be based on actual system improvement costs or certian reliable estimates for certain public infrastructure improvements and limits the use of such fees to specific purposes. Bill effective 11/1/11.

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Posted by on in Laws Chat

HB 2541 Requires municipal courts to keep confidential all personal identifying information of the parties involved in any case, including credit card numbers, Social Security numbers and bank account numbers. It provides an exception for the Oklahoma Tax Commission for the purpose of collecting municipal court fees. The bill goes into effect on November, 1, 2010.

HB 2653 Creates a nine-member Task Force on Municipal Finance to examine the laws governing municipal finance for all forms of municipal government. It requires the task force to submit a report to the House speaker, Senate president pro tempore and governor by Jan. 31, 2011. It states that the task force is to terminate effective Feb. 1, 2011.

HB 3054 Creates the Municipal Fiscal Impact Act requiring a fiscal impact statement for a bill the legislative committee wishes to consider or approve. This will slow down legislative enactments of unfunded mandates. The bill goes into effect on November 1, 2010.

HB 2556 Establishes a 50-cent prepaid wireless 911 fee to be collected by the seller and remitted to the Oklahoma Tax Commission. It requires the Tax Commission to pay remitted prepaid wireless 911 fees to the governing bodies that the Statewide 911 Advisory Board has certified as eligible to receive the funds, and it requires the commission to develop a formula for allocation based on population. It directs revenue distributed to governing bodies to be used only for services related to 911 emergency wireless telephone services, including automatic number identification and automatic location information services. It prohibits any additional tax, fee, surcharge or other charge on prepaid wireless 911 services from being imposed by the state, any political subdivision or any intergovernmental agency for 911 funding purposes. The bill goes into effect on January 1, 2011.

HB 3313 Increases the amount from $25,000 to $50,000 for contracts for construction, labor, equipment, material or repairs to be awarded by public trusts to the lowest and best competitive bidder. It allows the trust to use funds in an amount exceeding $50,000 to award a contract without public notice or competitive bids if an immediate emergency exists and the use is necessary to avoid loss of life, substantial damage to property or damage to the public peace or safety. It also modifies language to require other construction contracts for the purpose of making any public improvements or constructing or making repairs to any public building for $50,000 or less to be awarded to the lowest responsible bidder by receipt of written bids or awarded on the basis of competitive quotes to the lowest responsible qualified contractor. It allows work to be commenced in accordance with the purchasing policy of the public agency. The bill also modifies language to allow other construction contracts for less than $25,000 to be negotiated with a qualified contractor. The bill goes into effect on November 1, 2010.

HB 2359 Allows municipalities to enforce or augment Oklahoma Tax Commission enforcement of their sales and use taxes through audits performed either directly or through contract with private auditors.

SB 1998 Allows boards of county commissioners to construct, improve, repair or maintain any streets of a municipality with a population of less than 5,000, subject to an agreement between the county and municipal governing bodies, without regard to whether the municipality has passed a sales tax with proceeds earmarked to construct, improve, repair or maintain any of the streets or roadways of the municipality. It clarifies that language pertinent to a municipality with a population of less than 15,000 pertains to a municipality with a population of less than 15,000 and more than 5,000. It allows a board of county commissioners to construct, improve, repair or maintain streets of such a municipality even if it has passed a sales tax. It also allows boards of county commissioners to construct, improve, repair or maintain any of the streets of a municipality if the county has a population in excess of 500,000, regardless of whether the municipality has passed a sales tax with proceeds earmarked for such construction or improvements. The bill went into effect on May 13, 2010.

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Crawford & Associates is pleased to announce, ...
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2019 Legislative Update
Laws Chat
The 2019 Legislative session brought many changes ...
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2019 CPA Day of Service Participation
Crawford Chat
Once again, staff of Crawford & Associates w...
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Brenda Wright Provides Training to OMCTFO
Crawford Chat
As part of the firm's ongoing commitment to enha...
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