Accounting

Financial functions are centralized for efficiency and for compliance with legal and professional requirements. Staff provides strategic management of the city's finances and performs functions necessary to conduct the financial business of the organization. Financial services include:

Financial analysis
Budget preparation & reporting
Accounts payable
Accounts receivable
Payroll
Treasury management

Accounts Payable

The City Council approves all payments at their regularly scheduled meetings. The meetings are typically held the first and third Tuesday of each month, with payments being mailed the following business day. To allow time for processing, all invoices must be submitted to the Accounts Payable office with all proper paperwork and approvals by 5pm, the Tuesday prior to a City Council Meeting. Once all invoices are processed, a listing of claims are presented to the City Council on Friday prior to the City Council Meeting.

W9 Form(PDF, 140KB) - Required to set up a new vendor for payment processing.
Claim or Invoice Affidavit(PDF, 55KB) - Required annually for purchases/services totaling over $25,000 per fiscal year.

Commonly Asked Questions

What is Enid's sales tax rate?

The sales tax rate in Enid is 9.1%. Of that, 4.5% goes to the State of Oklahoma, 4.25% goes to the City of Enid, and 0.35% goes to Garfield County.

Where does Enid's sales tax go?

Two percent (2%) goes for General Fund Operations which include public safety, street & park maintenance, community development programs, and general government operations.
One percent (1%) goes toward capital outlay projects.
One-quarter percent (0.25%) is for operational costs of the fire & police safety departments.
One percent (1.00%) goes to fund Kaw Lake pipeline and associated water projects.

Annual Audit Reports

The audit is divided into four subsections: independent auditor's report, management's discussion and analysis, financial statements, and required supplementary information.

Current Audit Report

(PDF, 2MB)2023-2024 Audit Report(PDF, 1MB)

June 30, 2024

Total Assets:
$784,512,020

Total Liabilities:
$414,855,106

Deferred Inflows of Resources:
$3,779,011

Deferred Outflows of Resources:
$12,021,643

Net Position:
$377,899,547

Prior Year Audit Reports

(PDF, 1MB) 2023-2024 Audit Report(PDF, 1MB)

2022-2023 Audit Report(PDF, 2MB)

2021-2022 Audit Report(PDF, 2MB)

2020-2021 Audit Report(PDF, 986KB)

2019-2020 Audit Report(PDF, 11MB)

2018-2019 Audit Report(PDF, 5MB)

2017-2018 Audit Report(PDF, 9MB)

2016-2017 Audit Report(PDF, 1MB)

2015-2016 Audit Report(PDF, 1MB)

2014-2015 Audit Report(PDF, 1006KB)

2013-2014 Audit Report(PDF, 2MB)

2012-2013 Audit Report(PDF, 892KB)

2011-2012 Audit Report(PDF, 2MB)

2010-2011 Audit Report(PDF, 12MB)

2009-2010 Audit Report(PDF, 1MB)

2008-2009 Audit Report(PDF, 2MB)

Annual Budget Reports

The budget is divided into five subsections: general fund budgets, interfund transfers, government and proprietary funds, trust authorities, and capital improvement program.

FY25-26 Budget FINAL(PDF, 7MB)

2025-2026 Budget(PDF, 7MB) [PDF]

Total Budgeted Revenue:

$190,424,910

Total Budgeted Expenses:
$190,896,620

Current and Prior Year Adopted Budgets

Image of the 2024-2025 Coverpage for the City of ENid 2024-2025 Budget(PDF, 16MB)

2023-2024 Budget(PDF, 2MB)

2022-2023 Budget(PDF, 2MB)

2021-2022 Budget(PDF, 2MB)

2020-2021 Budget(PDF, 11MB)

2019-2020 Budget(PDF, 2MB)

2018-2019 Budget(PDF, 2MB)

2017-2018 Budget(PDF, 4MB)

2016-2017 Budget(PDF, 3MB)

2015-2016 Budget(PDF, 3MB)

2014-2015 Budget(PDF, 3MB)

2013-2014 Budget(PDF, 2MB)

2012-2013 Budget(PDF, 5MB)

2011-2012 Budget(PDF, 10MB)

2010-2011 Budget(PDF, 7MB)

Transparency Initiatives

Lobbying Information

The City of Enid is a member of two organizations that lobby on the city's behalf.

Organization	Membership Dues
Oklahoma Municipal League	$35,936.22

Below is a list of lobbyist hired by the City of Enid for the past seven years.

Mike Cooper

Year	Total	Contract Amount	Travel
2014-2015	$138,819.87	$120,000	$18,819.87
2015-2016	$133,569.21	$120,000	$13,569.21
2016-2017	$134,267.03	$120,000	$14,267.03
2017-2018	$132,750.63	$120,000	$12,750.63
2018-2019	$139,411.85	$120,000	$19,411.85
2019-2020	$133,721.24	$120,000	$13,721.24
2020-2021	$130,001.82	$120,000	$10,001.82
2021-2022	$133,516.75	$120,000	$13,516.75
2022-2023	$133,564.92	$120,000	$13,564.92
2023-2024	$130,145.78	$120,000	$10,145.78

Roggow Consulting
PO Box 15
Hillsdale, OK 73743

Year	Total	Contract Amount	Travel
2014-2015	$48,000	$48,000	None
2015-2016	$48,000	$48,000	None
2016-2017	$48,000	$48,000	None
2017-2018	$48,000	$48,000	None
2018-2019	$48,000	$48,000	None
2019-2020	$48,000	$48,000	None
2020-2021	$48,000	$48,000	None
2021-2022	$48,000	$48,000	None
2022-2023	$48,000	$48,000	None
2023-2024	$48,000	$48,000	None

Local Tax Inofrmation

The major revenue source is sales tax. Enid's tax rate is 9.1%.

Sales Tax Breakdown

City - 4.25%
County - 0.35%
State - 4.50%
Total - 9.1%

The City's portion of the sales tax is allocated in the following manner:

Breakdown of City's 4.25% Sales Tax

1% transferred to Enid Municipal Authority to fund capital projects.
0.25% Public Safety Tax - split evenly between Fire and Police.
1.00% to fund Kaw Lake pipeline and associated water projects.
2% General Fund operating revenue.

Other sources of revenue for the general fund are listed below. However, for specific amounts, view the current year's budget report.

Other General Fund Operating Revenue Sources

Use tax - distributed by the same percentage as sales tax with Fire, Police, and School Bonds
Franchise fees collected from Oklahoma Natural Gas (ONG), Oklahoma Gas & Electric (OG&E), Southwestern Bell Company (SBC) and Suddenlink Cable
Remaining revenues - police fines, permits, licenses, fees, interest, miscellaneous and grants
Transfer from Enid Municipal Authority

Tax Levy

Franchise Fees

Under Oklahoma statute, cities can impose a fee on utility companies and cable providers that use the public rights-of-way to deliver service. Franchise fees are collected from Oklahoma Natural Gas (ONG), Oklahoma Gas & Electric (OG&E), Southwestern Bell Company (SBC) and Optimum/Suddenlink Cable. Natural gas and electric franchises are governed by formal agreements, while cable and telephone franchise payments are paid based on right-of-way licensing fees, found in the Enid Municipal Code. Franchise fee revenue makes up approximately 4% of General Fund revenue.

Company	Franchise Fee Rate
ONG	4.25%
OG&E	3%
SBC	5%
Optimum	5%

Year	Revenue
2017-2018	$2,985,228
2018-2019	$2,792,865
2019-2020	$2,683,628
2020-2021	$2,614,628
2021-2022	$3,010,200
2022-2023	$3,393,173
2023-2024	$2,984,337

Staff

Erin Crawford
Chief Financial Officer
(580) 616-7283
ecrawford@enid.org

Jennifer Smith
Accounting Manager
(580) 616-7286
jsmith@enid.org

Rick Myers
Senior Accountant
(580) 616-7282
rmyers@enid.org

Sara DelAngel-Beserra
Accountant
(580) 616-7251
sdelangel@enid.org

Mandi O'Dea
Senior Accountant
(580) 616-7281
modea@enid.org

Annie Sanders
Accounting Technician
(580) 616-7288
asanders@enid.org

Angela Stone
Accounting Technician
(580) 616-7289
astone@enid.org

Patricia Lopez
Accountant
(580) 616-7285
plopez@enid.org