Library: Policy

340:25-5-345.1. Accounting and fiscal policies and procedures

Revised 9-15-16

(a) In its accounting and fiscal policies and procedures related to collections, distribution, and reporting, Oklahoma Department of Human Services Child Support Services (CSS) follows standard accounting procedures and the applicable provisions of:

(1) Section 1396k and Part A of Subchapter IV of Chapter 7 of Title 42 of the United States Code;

(2) Parts 302 and 303 of Title 45 of the Code of Federal Regulations;

(3) Sections 235 and 237 of Title 56, and Title 62 of the Oklahoma Statutes;

(4) Oklahoma Administrative Code 340:2-11; and

(5) directions and instructions from the Office of Management and Enterprise Services.

(b) CSS maintains an accounting system and supporting records adequate to ensure claims for federal funds meet applicable federal requirements per Part 75 of Title 45 of the Code of Federal Regulations.

(c) CSS maintains methods of administration designed to ensure separation of cash handling and accounting functions per (per 45 C.F.R. § 302.20).

(d) Employees and agents within the program are bonded against loss to meet the requirements in 45 C.F.R. § 302.19.