Statewide Accounting Manual - Oklahoma

1 Statewide Accounting ManualUpdated Aug. 4, 2020 OMES: Statewide Accounting ManualOMES: Statewide Accounting ManualiTable of ContentsChapter 1: Introduction .. Authority.. CAR Newsletter.. Finance Manager/Staff Training .. 2 Chapter 2: System Access .. System Information .. Gaining Access to the State Accounting System .. Requesting Access .. System Training .. 4 Chapter 3: Account Structure .. Chartfield Structure .. Business Unit.. Fund Type .. Governmental Funds .. Proprietary Funds .. Fiduciary Funds .. Component Unit Funds .. Fund Type Definition Table .. Class Fundings .. Common Class Fundings .. Treasury Class Fundings .. Treasury Class Funding Coding Structure .. Class Fundings Used for Appropriations.

2 Depository Class Fundings .. Transfers Between Funds .. 16 This publication is issued by the Office of Management and Enterprise Services as authorized by Title 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 Unported : Statewide Accounting ManualOMES: Statewide Accounting Division/Department .. Budget Reference .. Account.. Assets .. Liabilities .. Fund Balance.. Revenue Accounts .. Expenditure Accounts .. Other Sources and Uses .. Program Code .. Optional Account Code.. Higher Education Use .. Codes for Additional Optional Modules.. Coding Example .. 21 Chapter 4: Budgeting.

3 Introduction .. Budget Forms and Instructions .. Budget Cycle .. Budget Request .. Preparing the Request.. Budget Request Deadline .. Review and Analysis of Agency Budget Requests.. Legislative Consideration of Budget Recommendations .. Budget Work Programs .. Budget Work Program Divisions and Departments.. Budgeting Terminology .. Statutory Budget Work Program Requirements (62 ).. 29 OMES: Statewide Accounting ManualOMES: Statewide Accounting Budget Work Program Preparation.. Operating Budget .. Revisions to Operating Budget .. Capital Outlay .. Budgetary Limitations Established in Appropriations Bills.. Line-Item Appropriations.. Allotments.. Allotment Request and Cash .. Appropriation Allotment from Current Cash on Hand.

4 Appropriation Allotment of Anticipated Revenues to Satisfy an Appropriation of the Legislature .. Allotment of Continuing Funds .. Transfers and Other Amendments .. Appropriation Lapsing.. Non-Fiscal Class Fundings .. Fiscal Class Fundings .. Continuing Class Fundings .. Line Item Budgeting for Information Technology .. Reporting and Tips to Assist with Budget Management Helpful Reports .. Performance Informed Budgeting .. 38 Chapter 5: Receipting and Depositing.. Introduction .. Allowable Deposit Items.. Official Depository .. Timing of Deposit .. Completing the Deposit in the State Accounting System .. Depository or Treasury Class Fundings .. Agency Clearing Account Class Fundings.

5 Transfers from Clearing (ACA Class Funding) .. Disbursements from Clearing .. 43 OMES: Statewide Accounting ManualOMES: Statewide Accounting Deposit Corrections .. Corrections Made by Agencies.. Corrections Made by OST .. Returned Checks.. Special Receipting and Depositing Issues .. Cash Allocations to Satisfy Appropriations .. Deposits of June Collections After June 30 .. Deposit Requirement Exceptions .. 45 Chapter 6: Purchasing .. Introduction .. Entities Exempt from Oklahoma Central Purchasing Act.. Other Exemptions.. State Purchasing Hierarchy.. State Agency Acquisition Limits and Bid Requirements .. Split Purchases.. Sole Source/Sole Brand Acquisitions .. Requisitions.. Information Technology Requisitions.

6 Contracts.. Contract and Bid Documents.. Types of Contracts .. Payment Terms .. Travel Included in Contract.. Contracting for Legal Services .. Independent Contractor or Employee .. Encumbrances .. Encumbrance Documentation .. 63 OMES: Statewide Accounting ManualOMES: Statewide Accounting Lapsed Encumbrances.. Purchase Orders.. Purchase by Quantity .. Receiving .. Authority Orders .. Approved Uses for Authority Orders.. Setting up an Authority Order.. Change Orders.. Change Order Requests .. Contract Renewals .. Cancelling Encumbrances.. TBD Encumbrances .. Ratification Agreement/Settlements for Disputed Contracts.. Ratification of Unauthorized Contract .. Settlement for Disputed Contract.

7 Special Procurement Issues .. Postage .. Exceptions.. Local Project Funding Awards .. Construction and Property Contracts .. Office Space and Real Property Leasing Contracts .. 76 Chapter 7: Vendor Registration .. Introduction .. The Vendor File .. Procedures by Vendor Type .. Bidder Initial Registration .. Procurement Vendor Registration .. Procurement Vendors Already Registered as Bidders .. Procurement Vendors not Registered as Bidders .. Procurement Vendors Exempt from Title 74 Central Purchasing Act .. General Vendors Non-Procurement .. 84 OMES: Statewide Accounting ManualOMES: Statewide Accounting State Employees Payments Related to Employment .. State Employees Payments Unrelated to Employment.

8 Garnishment Recipients.. Voluntary Payroll Deduction Vendors .. State Agency as Payee .. Foreign Vendors.. OMES Vendor/Payee Form .. Changes to Existing Vendor/Payee Information (non-employee) .. EFT Registration.. Vendors with Multiple Bank Accounts.. Bank Account Changes.. Security of Submission.. Processing Time.. 1099 Reporting and IRS TIN Match.. Who Should Get a 1099? .. TIN Matching.. Quarterly 1099 Report Agency Review .. Tax Snags .. Specially Designated Nationals and Block Persons List (SDN) . Special Requirements for Higher Education Entities .. 98 Chapter 8: Disbursing Vouchers and General Expenditures .. Introduction .. Forms Used in the Payment Process.

9 Expenditure Year .. Payment of Expenses Incurred in Prior Year .. Open Accounts Payable Periods.. 106 OMES: Statewide Accounting ManualOMES: Statewide Accounting Timing of the Accounts Payable Process .. Early Payment Discounts .. Vouchers with Scheduled Due Date Greater than 90 Days .. Year-End Transactions.. Approving the Invoice .. Preparing Vouchers.. System Access and Training .. Agency Contact .. Voucher Fields .. Payment Types.. Invoice ID .. Voucher Number .. CFDA Procedures for Encumbered Vouchers .. Splitting and Combining Invoices on Vouchers .. Override on Encumbered Payments .. Assignment to an Alternate Payee .. Assignment Due to Tax Lien .. Voucher/Claim Jacket and Notarized Voucher .. Altered Invoices.

10 Notarized Claim Form (OMES Form 3).. Assigning a Pay Group .. Generating a Batch Slip .. Authorization and Signatures .. Blanket Bond.. Submission of Vouchers .. Allow for Processing Time .. Vouchers from Remote (VFRA) .. Interagency Payment via VFRA .. Load Voucher from Remote New Process..119 OMES: Statewide Accounting ManualOMES: Statewide Accounting Alternative System for Settlement of Miscellaneous Vouchers Voucher Submission Alternative System for Settlement.. Payments from Agency Special Accounts, Including 700 Funds Payments from 700 Funds .. Manual Warrants from 700 Funds .. Final Liquidation of Encumbrances .. Remittance Advices .. Electronic Remittance Advice for EFT .. Remittance Information for Interagency Payments.