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 FY2019  (PDF) - July 1, 2019
• Audit Contract 2019 (PDF) - January 31, 2019
• Audit Contract Letter 2019 (PDF) - January 31, 2019
• Independent School Auditors (PDF) - January 31, 2019

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) 

Impact Aid

See Transparency Website

• Impact Aid Application Memorandum FY2018
• Impact Aid Regulations 10-4-16

Oklahoma Cost Accounting System (OCAS)

• Oklahoma Cost Accounting System (OCAS) Manual:

• 2020 OCAS Manual (PDF)  2020 OCAS Manual - small version (PDF)

• OCAS Helpful Hints Before Closing FY19 Data (PDF) 
• OCAS Coding Changes for FY20
• Oklahoma Cost Accounting System (OCAS) Transparency Website - Public Site
• Oklahoma Cost Accounting System (OCAS) FY18 Approved Vendors (PDF)
• Informational Handbook:
  • Coding Obstacles Districts Encounter Daily August 2019 (PDF)
  • Activity Funds - Pathways to Improving Accountability (PDF)

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)

• CCOSA (Outside Link)

Links

• Oklahoma State Legislature - Outside Link
  • House Bill 1395
• 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.Koch@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

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