Statewide Accounting Manual

The Statewide Accounting Manual is published by the Office of Management and Enterprise Services pursuant to the Budget Law of 1947, Title 62 of the Oklahoma Statutes, which requires the director of OMES to prescribe all forms, systems, and procedures for administering accounting for the departments and establishments of state government, including classifying cash amounts and prescribing the manner of issuance of checks or warrants against each class funding to accomplish the purpose for which the class funding was created.

The purpose of the manual is to inform state officers and employees responsible for the disbursement of public monies of the principal laws governing the state’s fiscal operations. It is further designed to assist and instruct such persons in the necessary procedures to be followed in the course of budgeting and expending amounts through OMES.