Library: Policy
OKDHS:2-11-22. Operating Budget
Revised 8-15-22
(a) Scope. Financial Services ensures the coordination of the Oklahoma Human Services (OKDHS) operating budget and expenditures within the limits of the approved budget work program.
(b) Budget management. A proprietary system is used to manage and monitor budget information, perform budget transactions, and store budget histories. Access to the budget management system is based upon the user’s role and duty function. Financial Services grants access to the budget management system upon submission of an approved request.
(c) Budget reporting. Dashboard reporting is designed to present budget to actual expenditures and other budget related reporting. Financial Services provides budget reports upon request per Section 34.43 and 34.35 of Title 62 of the Oklahoma Statutes (62 O.S. § 34.35 and § 34.43) to the Office of Management and Enterprise Services.
(d) Purchase authorizations or encumbrances. A purchase authorization or encumbrance provides a mechanism that sets aside, or encumbers, budget funds within a specific budget location for anticipated expenditures.
(e) Requesting new funding subaccount and finance location. A written request for a new series of finance locations and new sub-account(s) are submitted to the Budget Unit.
(1) A brief description of the use and intent of the location series in included in the request.
(2) Implementation of the new location series coincides with the beginning of the new fiscal year.
(f) Position budgeting. Positions must be fully funded to meet salary requirements of the incumbent employee. The budgeted amount for the position must be equal to or greater than the actual salary paid.
(1) Process for an existing position. When a salary increase, for any reason, is being considered, the procedures in (A) and (B) of this paragraph are followed.
(A) Designated personnel in the office, unit, or division completes a request form, including the current and proposed annual salary and the location of additional funds for the position, maintaining the required state portion.
(i) If the position budget does not fully fund the new salary, the division must identify funding from within its own payroll or operating budgets.
(ii) When excess funding from an over funding position exists in the same account and location, it is moved to the position budget in need.
(B) The area office or human resource management (HRM) liaison contacts the Financial Services Budget Unit designee for budgeting payroll to request funds be relocated. Required information to process the transaction is:
(i) the two affected positions;
(ii) the finance account and location; and
(iii) amount needed for the monthly increase.
(2) Position funding. Depending on the state dollar match, the Financial Services budget analyst works with the office liaison to ensure there are state dollars to support the position. The required information included in (A) through (C) of this paragraph is sent to the division's HRM liaison and then to the Budget Unit designee to fund the position and adjust the division or office budget.
(A) Requirements for funding a new position are:
(i) the OKDHS Director's approval in writing for a full-time equivalent position; and
(ii) identification of the Financial Services account, location, and budget code that the funding will come from, if the division has the funds.
(B) Consideration must be given to permanent annualized funding for the next fiscal year, when the position is funded only for a partial year.
(C) The Chief Financial Officer (CFO), Financial Services director, or Budget Unit director’s approval is required for the Financial Services to use one-time funds for the current fiscal year and, when needed, the balance for permanent funding for the next fiscal year.
(g) Thirty-month lapse.
(1) Operating funds. Operating funds are valid from July 1 of the new fiscal year for a total of 30 months. The funds must be encumbered during the fiscal year prior to the last 18 months, to be available to pay for goods and services.
(2) Capital funds. Capital funds are valid from July 1 of the new fiscal year for a total of 30 months and remain in that fund and account for the length of time the funds are expendable.
(h) One-time funding. One-time funding is used for a non-annual expenditure and is requested by the division.
(1) Upon division director approval, division staff submits a budget request to the Financial Services Budget Unit.
(2) The Budget Unit reviews and advises the status of funding availability. Upon approval by the CFO, Financial Services director, or budget director, requested funds are added.
