Financial Accounting
The State Board of Education Policies and Procedures for Implementation of the Oklahoma Cost Accounting System (OCAS) and School Finance was presented to the Oklahoma State Board of Education during a regular meeting on March 19, 1992.These policies and procedures have been prepared to assist in the implementation for financial transactions utilizing the coding structure of the Oklahoma Cost Accounting System. The goal of the Financial Services Division of the State Department of Education is to have consistency in coding and accurate implementation of school laws and State Board regulations relating to school finance.
The rules describe the basis of funding of public schools; the duties and procedures for the financial operation of districts; and the responsibilities of the State Department of Education and individual districts in regard to securing, dispensing, reporting and accounting for school funds.
Boards of education, superintendents, business managers, encumbrance clerks, treasurers, independent auditors, and others who have the responsibility for preparation of school district budgets and the administration of school district funds must become familiar with these policies and procedures.
National Board Certified Teachers
- National Board Certified Teachers Information Letter (PDF) - January 28, 2015
Oklahoma State Department of Education OMB Uniform Grant Guidance Memorandum
- Office of Management and Budget (OMB) Uniform Grant Guidance Memorandum (PDF) - July 1, 2015
Auditing
- Audit Acknowledgement FY2018 (PDF) - July 1, 2018
- Audit Contract 2018 (PDF) - January 24, 2018
- Audit Contract Letter 2018 (PDF) - January 24, 2018
- Independent School Auditors (PDF) - January 24, 2018
Federal Compliance Reports
The following information can be found on the State Department of Education Transparency Website.
- Indirect Costs (IDC)
- Every Student Succeeds Act (ESSA)
Federal Program Claims Procedures
- Joint Federal Programs Claims Procedures (PDF)
- Joint Federal Claims Procedures Presentation - EngageOK on the Road (PDF)
Impact Aid
Oklahoma Cost Accounting System (OCAS)
- Oklahoma Cost Accounting System (OCAS) Manual:
- OCAS Helpful Hints Before Closing FY18 Data (PDF)
- OCAS Coding Changes for FY19
- Oklahoma Cost Accounting System (OCAS) Transparency Website - Public Site
- Oklahoma Cost Accounting System (OCAS) FY18 Approved Vendors (PDF)
- Informational Handbook:
Oklahoma School Financial Workshops
Oklahoma Center for School Business Management Workshop (Outside Link)
Oklahoma School Advisory Council Workshop (Outside Link)
- OKASBO Conferences (Outside Link)
- OSSBA Treasurer/Encumbrance Clerk Academy (Outside Link)
Links
- Oklahoma Association of School Business Officials - Outside Link
- Oklahoma Center for School Business Management - Outside Link
- Oklahoma Schools Advisory Council - Outside Link
- National Center for Education Statistics (NCES)/United States Department of Education (USDE) - Outside Link
- School District Reporting Site (Single Sign On) - for Administrators Only, Password Protected
- School District Transparency Act - Public Site
- State Aid
- Oklahoma Administrative Rule Regarding School District Treasurer - Outside Link
- Oklahoma Administrative Rule Regarding School District Encumbrance Clerk - Outside Link
Qualified Zone Academy Bonds (QZAB)
- Qualified Zone Academy Bond Rules
- Qualified Zone Academy Bond Letter
- Qualified Zone Academy Bond Application
Forms and Information
- Oklahoma Public Official's Certificate of Manual Signature (PDF)
- Request for Approval of State Aid and Federal Funds for Schools - Form S.A.&I. 307 (PDF)
- Cash Fund Estimate of Needs and Request for Appropriation - Form S.A.&I. 308 (PDF)
- Supplemental Estimate - Form S.A.&I. 150 (PDF)
- Application for Temporary Appropriations (PDF)
Financial Accounting/OCAS/Auditing Team Members
Katherine Black, Executive Director
Katherine.Black@sde.ok.gov
Phone: (405) 522-0275
- Paula Koch, Financial Specialist-OCAS and Auditing (Counties 1-20 & 77)
Paula.Walker@sde.ok.gov Phone: (405) 521-3197
Kelly Freeman, Financial Specialist-OCAS and Auditing (Counties 21-45)
Kelly.Freeman@sde.ok.gov Phone (405) 521-2349
Pam Honeysuckle, Financial Specialist-OCAS and Auditing (Counties 46-60)
Pam.Honeysuckle@sde.ok.gov Phone: (405) 522-3273
Iona Martin, Financial Specialist-OCAS and Auditing (Counties 61-76)
Iona.Martin@sde.ok.gov Phone: (405) 522-3272
For more information contact Financial Accounting (OCAS) and Auditing, SDE, (405) 521-2517
