Library: Policy

340:2-11-79.1. Legal base and policy

Revised 9-15-21

(a) Financial Services (FS) performs centralized accounting, fiscal reporting, claims auditing, payroll, and budgeting functions for Oklahoma Human Services (OKDHS).

(b) OKDHS operates its financial responsibilities in accordance with federal and state statutes and regulations listed in (1) through (10) of this subsection.

(1) Title 31 of the United States Code (U.S.C.) as amended sets forth federal cash management requirements.

(2) Title 62 of the Oklahoma Statutes as interpreted by the Procedures Manual of the Office of State Comptroller located in the Oklahoma Office of State Finance describes fiscal procedures.

(A) Section 41.21, paragraph B describes the pre-audit system and claim settlement procedures.

(B) Section 89.2 sets forth collateralization procedures.

(C) Section 203 establishes the Federal Disallowance Fund.

(3) The United States Office of Management and Budget (OMB) Circular A-87 sets forth requirements for a schedule of federal financial assistance.

(4) Sections 2011 and 2025 of Title 7 of U.S.C., interpreted by Sections 271 through 282 and 3015 of Title 7 of the Code of Federal Regulations provides for financial Supplemental Nutrition Assistance Program (SNAP) management.

(5) Section 24 of Title 56 of the Oklahoma Statutes (56 O.S. § 24) sets forth state SNAP requirements.

(6) 74 O.S. §§ 85 et seq., the Oklahoma Central Purchasing Act, describes procedures for procurement of supplies, services, and property.

(7) OMB Circular A-128 outlines the Single Audit Act requirements.

(8) 74 O.S. §§ 500.1 through 500.20 provide statutory authorization and limitations for travel reimbursement.

(9) Section 218 of Title II of the Federal Social Security Act provides for Social Security coverage for state and local employees.

(10) 74 O.S. § 840, the Oklahoma Personnel Act, describes procedures regarding staff pay.