Okla. Admin. Code § 375:8-5-1

Current through Vol. 42, No. 4, November 1, 2024

Section 375:8-5-1 - Accounting records

(a) Unless specifically provided otherwise by administrative rule, all accounting records shall be retained in house until placed in permanent storage. Such documents shall be held in permanent storage for perpetuity. Once placed in permanent storage, all such documents stored in house may then be retained or destroyed at the discretion of the Director.

(b) The following records shall be retained in house until placed in permanent storage. Such documents shall be held in permanent storage for perpetuity. Once placed in permanent storage, all such documents stored in house may then be retained or destroyed at the discretion of the Director.

(1) Copies of OSF Form 3, "Notarized Claim Form"; OSF Form 15A, "Claim Jacket Form"; OSF Form 15B, "Inter/Intra Payment"; OSF Form 19, "Travel Voucher"; Affidavit-Actual and Necessary Unreceipted Travel Expenses; and OSF Form 19A, Travel Voucher Attachment submitted to the Office of State Finance for payment of financial obligations other than payrolls,

(2) Copies of OSF Form 14, "Claim for Disbursement of Payroll Withholdings" and OSF Form 9, "Imprest Cash Form",

(3) Copies of affidavits submitted to the State Treasurer's Office requesting the issuance of warrants to replace warrants that have been lost, stolen, or destroyed,

(4) Copies of affidavits submitted to the Office of State Finance requesting the issuance of warrants to replace warrants issued in error,

(5) Copies of OSF Form 20A and 2-20 requesting the issuance of warrants to replace ones which have been statutorily canceled,

(6) Copies of OSF Form MWC, "Request For Miscellaneous Warrant Cancellation", submitted to the Office of State Finance,

(7) Copies of OSF Form 6 or any form used to acquire goods and services when it is not feasible or required to go out on competitive bid,

(8) Records of Accounts receivable by the OSBI, billing on those accounts receivable, and any supporting documents.

(9) Copies of monthly computer printouts from the Office of State Finance listing all miscellaneous warrants issued during the reporting period,

(10) Correspondence from the OSBI and Stop Payment Forms completed by Treasurer's office employees when OSBI request that warrants not be redeemed for payment,

(11) Copies of forms submitted to the State Treasurer's Office along with deposits of funds to Treasury Fund Accounts and supporting information,

(12) Copies of documents, including Agency Summary/Activities Statements and reconcilement of Official Depository Balance as per Statement Rendered by the State Treasure's Office, used to reconcile OSBI accounting with those compiled by the State Treasurer's Office,

(13) Copies of OSF Form 18 submitted to the Office of State Finance requesting permission to establish special accounts,

(14) Copies of letters submitted to the State Treasurer's Office requesting the establishment of an Agency Clearing Account,

(15) Invoices, vouchers and supporting documentation for payment of obligations from OSBI Special or Clearing Accounts,

(16) Vouchers written on special accounts that are ultimately returned to the OSBI and not to the State Treasurer,

(17) Copies of OSF Form 11, "Agency Clearing Account Report" and OSF Form 11A, "Agency Special Account Report" detailing transactions through clearing and special accounts,

(18) Records pertaining to deposits previously credited to OSBI accounts by the State Treasurer's Office that have been 'charged back' because of checks that were returned by banks for insufficient funds, closed accounts, or other reasons, including but not limited to, checks returned and Charge Back Slips listing agency names, account numbers, amounts being charged back and transaction dates,

(19) Records of both corporate and individual bankruptcy filings, notices of creditors meetings, and related incoming and copies of outgoing correspondence,

(20) Annual year-end GAAP reports and supporting information.

Okla. Admin. Code § 375:8-5-1

Added at 17 Ok Reg 2527, eff 6-26-00