(a) Scope and coordination. The Finance Division ensures the coordination of the Oklahoma Department of Human Services (OKDHS) operating budget and expenditure transactions within the limits of the budget work program and budget revisions.
- (1) Access. To obtain access to the Budget Management System, the user must have a Finance Information Systems user identification (ID) number assigned by the Finance Information Systems Unit.
- (A) To obtain system access, a written request from the prospective user's supervisor is submitted by e-mail to the Finance Division Budget Unit.
- (B) The request specifies the prospective user's:
- (i) full name;
- (ii) ID number;
- (iii) the type of access needed; and
- (iv) the funds, accounts, and locations to be accessed.
- (2) Training. Budget Management System training is provided by the Finance Division Budget Unit.
- (A) Authorized personnel requesting access to the system must attend a Budget Management System training session.
- (B) Written requests for training are submitted by e-mail to the Finance Division Budget Unit.
- (C) Classes are scheduled, and the prospective trainees notified.
(b) Purchase authorizations or encumbrances. A purchase authorization or encumbrance provides a mechanism that sets aside, or encumbers, budget funds within a specific budget for anticipated expenditures. A purchase authorization number must be obtained prior any OKDHS purchase.
(c) Set purchase authorization numbers. Encumbrances for established and ongoing purchase authorizations are established by the Finance Division prior to the start of each fiscal year.
- (1) Encumbrances. Encumbrances are based on expenditure history for recurring expenses.
- (2) List. A complete listing of the set purchase authorization numbers is distributed to each Budget Management System user prior to the beginning of each fiscal year.
(d) Budget codes. A three-digit number is used within the Budget Management System to classify similar object of expenditure codes within a major category.
- (1) Restricted budget codes. Restricted budget codes allow for control of a budget area.
- (2) Purpose. The purpose of the restricted budget codes is to:
- (A) ensure that funds are not depleted in order to reserve funds for expenditures based on historical data;
- (B) comply with expenditure caps directed by the Office of State Finance (OSF); and
- (C) monitor and control specific expenditures during a spending freeze.
(e) Budget or encumbrance adjustments.
- (1) Unrestricted budget areas. The Budget Management System allows authorized users to transfer budget authority from one budget area to another provided the transaction is within the same sub-account and does not affect a restricted finance location or budget code.
- (2) Restricted budget areas. Requests to transfer funds within restricted budget areas are submitted on Form 10BG203E, Budget Control Request - Change in Funding, and directed to the Budget Unit.
- (3) Adjustments. The Budget Management System allows authorized users to increase, decrease, add a line to, or cancel a purchase authorization encumbrance. There are no purchase authorization encumbrance adjustment restrictions, provided:
- (A) there are adequate monies available within the budget area; or
- (B) the amount of a reduction is less than the expenditure(s) or the amount of the requisition.
(f) Requesting new funding codes.
- (1) Finance locations. A written request for a new series of finance locations is submitted to the Budget Unit at least six months prior to the beginning of a new fiscal year.
- (A) A brief description of the use and intent of the location series is included in the request.
- (B) Implementation of the new location series coincides with the beginning of the new fiscal year.
- (2) Sub-accounts. A written request for new sub-account numbers is submitted to the Budget Unit at least six months prior to the beginning of a new fiscal year.
- (A) A brief description of the use and intent of the new sub-account number is included with the request.
- (B) Implementation of the new sub-account number coincides with the beginning of the new fiscal year.
(g) Position budgeting. Positions must be fully funded to meet salary requirements of the incumbent employee. The budget amount for the position must be equal to or greater than the actual salary paid.
- (1) Process for an existing position. When a salary increase, for any reason, is being considered, the procedures in (A) and (B) are followed.
- (A) The designated personnel employee in the office, unit, or division verifies that the budgeted funding adequately covers the new salary and runs a Position Budgeting Report (PBR) from the Human Resource Information System (HRIS) to verify salary.
- (i) If the position does not have enough budget to meet the new salary requirements, the PBR is used to look for excess funding from other positions that can be moved.
- (ii) The excess funding from an over funded position in the same account and location is moved to the position needing the extra budget.
- (B) The area office liaison or human resource (HR) person contact the Finance Division Budget Unit designee for budgeting payroll to move funds from one position to another. Human services centers contact their area office liaison. Other offices contact their HR liaison. Required information to process the transaction is:
- (i) the two affected positions;
- (ii) the finance account and location; and
- (iii) amount needed for the monthly increase.
- (2) Position funding. Depending on the state dollar match, the Finance Division Budget Unit designee works with the contact to ensure there are state dollars to support the position. The required information included in (A) through (C) is sent to the division's HR liaison and then to the Budget Unit designee to fund the position and add budget to the system.
- (A) Requirements for funding a new position are:
- (i) the Director's approval in writing for a full-time equivalent (FTE) position; and
- (ii) identification of the Finance Division account, location, and budget code that the funding will come from, if the division has the funds.
- (B) Consideration must be given to permanent annualized funding for the next fiscal year, if the position is funded only for a partial year.
- (C) The Director's approval is required for the Finance Division to use one time funds for the current fiscal year and, when needed, the balance for permanent funding for the next fiscal year.
(h) Thirty-month lapse.
- (1) Operating funds. Operating funds are good from July 1 of the new fiscal year for a total of 30 months. The funds must be encumbered during the fiscal year prior to the last 18 months, in order to be available to pay for goods and services.
- (2) Capital funds. Capital funds are good from July 1 of the new fiscal year for a total of 30 months and remain in that fund and account for the length of time the funds are expendable.
(i) One-time funding. One-time funding is used for a non-annual expenditure and is requested by the division:
- (1) contacting the Finance Division budget analyst for the division to verify if the use of one-time funding is appropriate; and
- (2) obtaining the Director's approval for use of one-time funds in writing.
(j) Information technology requests. All budget requests that are considered information technology related must be identified as such by identifying the appropriate data processing account and location code.