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Statewide Accounting Manual

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Statewide Accounting Manual Statewide Accounting Manual Updated Aug. 4, 2020 OMES: Statewide Accounting Manual Table of Contents Chapter 1: Introduction . 1 1.1 Authority. .2 1.2 CAR Newsletter. .2 1.3 Finance Manager/Staff Training . 2 Chapter 2: System Access . 3 2.1 System Information . 4 2.2 Gaining Access to the State Accounting System . 4 2.2.1 Requesting Access . 4 2.2.2 System Training . 4 Chapter 3: Account Structure . 5 3.1 Chartfield Structure . 7 3.2 Business Unit . .7 3.3 Fund Type . 7 3.3.1 Governmental Funds . .8 3.3.2 Proprietary Funds . 8 3.3.3 Fiduciary Funds . 8 3.3.4 Component Unit Funds . 9 . 9 3.4 Class3.3.5 Fundings Fund Type .Definition . Table. 9 3.4.1 Common Class Fundings . 11 3.4.2 Treasury Class Fundings . 12 3.4.2.1 Treasury Class Funding Coding Structure . 13 3.4.2.2 Class Fundings Used for Appropriations . 14 3.4.3 Depository Class Fundings . 14 3.4.4 Transfers Between Funds . 16 This publication is issued by the Office of Management and Enterprise Services as authorized byTitle 62, Section 34. Copies have not been printed but are available through the agency website. This work is licensed under a Creative Attribution-NonCommercial-NoDerivs 3.0 Unported License. i OMES: Statewide Accounting Manual OMES: Statewide Accounting Manual 3.5 Division/Department . 16 3.6 Budget Reference . 16 3.7 Account. 17 3.7.1 Assets . 17 . 17 3.7.3 Fund Balance. 17 3.7.2 Liabilities 3.7.4 Revenue Accounts . 17 3.7.5 Expenditure Accounts . 18 3.7.6 Other Sources and Uses . 19 3.8 Program Code . 19 3.9 Optional Account Code. 20 3.9.1 Higher Education Use . 20 3.10 Codes for Additional Optional Modules . 20 3.11 Coding Example . 21 Chapter 4: Budgeting . 22 4.1 Introduction . 24 4.2 Budget Forms and Instructions . 24 4.3 Budget Cycle . 24 4.4 Budget Request . 26 4.4.1 Preparing the Request. 26 4.4.2 Budget Request Deadline . 26 4.5 Review and Analysis of Agency Budget Requests. 27 4.6 Legislative Consideration of Budget Recommendations . 27 4.7 Budget Work Programs . 28 4.7.1 Budget Work Program Divisions and Departments. 28 4.7.2 Budgeting Terminology . 29 4.7.3 Statutory Budget Work Program Requirements (62 O.S. § 34.42). 29 ii OMES: Statewide Accounting Manual OMES: Statewide Accounting Manual 4.7.4 Budget Work Program Preparation. 30 4.7.4.1 Operating Budget . 30 4.7.4.2 Revisions to Operating Budget . 30 4.7.4.3 Capital Outlay . 30 4.8 Budgetary Limitations Established in Appropriations Bills. 32 4.9 Line-Item Appropriations. 33 4.10 Allotments. 33 4.10.1 Allotment Request and Cash . 33 4.10.1.1 Appropriation Allotment from Current Cash on Hand:. 34 4.10.1.2 Appropriation Allotment of Anticipated Revenues to Satisfy an Appropriation of the Legislature . 34 4.10.1.3 Allotment of Continuing Funds . 34 4.11 Transfers and Other Amendments . 35 4.12 Appropriation Lapsing. 36 4.12.1 Non-Fiscal Class Fundings . 36 4.12.2 Fiscal Class Fundings . 36 4.12.3 Continuing Class Fundings . 37 4.13 Line Item Budgeting for Information Technology . 37 4.14 Reporting and Tips to Assist with Budget Management – Helpful Reports . 38 4.15 Performance Informed Budgeting . 38 Chapter 5: Receipting and Depositing . 39 5.1 Introduction . 40 . 40 5.2 Official5.1.1 Allowable Depository Deposit . Items. 41 5.3 Timing of Deposit . 41 5.4 Completing the Deposit in the State Accounting System . 42 5.4.1 Depository or Treasury Class Fundings . 42 5.5 Agency Clearing Account Class Fundings. 42 5.5.1 Transfers from Clearing (ACA Class Funding) . 42 . 43 5.5.2 Disbursements from Clearing iii OMES: Statewide Accounting Manual OMES: Statewide Accounting Manual 5.6 Deposit Corrections . 43 . 43 . 43 5.6.1 Corrections Made by Agencies 5.7 Returned5.6.2 Corrections Checks Made. by. OST . 43 5.8 Special Receipting and Depositing Issues . 44 5.8.1 Cash Allocations to Satisfy Appropriations . 44 5.8.2 Deposits of June Collections After June 30 . 45 5.8.3 Deposit Requirement Exceptions . 45 Chapter 6: Purchasing . 47 6.1 Introduction . 49 6.2 Entities Exempt from Oklahoma Central Purchasing Act. 50 6.2.1 Other Exemptions. 50 6.3 State Purchasing Hierarchy. 51 6.4 State Agency Acquisition Limits and Bid Requirements . 51 6.4.1 Split Purchases. 52 6.5 Sole Source/Sole Brand Acquisitions . 52 6.6 Requisitions. 53 . 54 6.7 Contracts6.6.1 Information. Technology. Requisitions . 54 6.7.1 Contract and Bid Documents. 54 6.7.2 Types of Contracts . 55 6.7.3 Payment Terms . 56 . 59 6.7.5 Contracting for Legal Services . 59 6.7.4 Travel Included in Contract . 59 6.8 Encumbrances6.7.6 Independent . Contractor. .or Employee. 62 . 63 6.8.1 Encumbrance Documentation iv OMES: Statewide Accounting Manual OMES: Statewide Accounting Manual . 64 6.8.3 Purchase Orders. 64 6.8.2 Lapsed Encumbrances 6.8.3.1 Purchase by Quantity . 64 6.8.3.2 Receiving . 65 6.8.4 Authority Orders . 65 6.8.4.1 Approved Uses for Authority Orders . 66 6.8.4.2 Setting up an Authority Order. 67 6.8.5 Change Orders . 68 6.8.5.1 Change Order Requests . 68 6.8.6 Contract Renewals . 69 . 69 . 69 6.8.7 Cancelling Encumbrances 6.9 Ratification6.8.8 TBD Encumbrances Agreement/Settlements for Disputed Contracts. 70 . 70 6.9.2 Settlement for Disputed Contract . 70 6.9.1 Ratification of Unauthorized Contract 6.10 Special Procurement Issues . 71 6.10.1 Postage . 71 6.10.1.1 Exceptions. 71 6.10.2 Local Project Funding Awards . 72 6.11 Construction and Property Contracts . 75 6.12 Office Space and Real Property Leasing Contracts . 76 Chapter 7: Vendor Registration . 78 7.1 Introduction . 80 7.2 The Vendor File . 80 7.3 Procedures by Vendor Type . 81 . 81 7.3.2 Procurement Vendor Registration . ..
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