(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
(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.