The Oklahoma Department of Human Services (OKDHS), a state-administered umbrella agency, maintains on file with the Department of Health and Human Services (DHHS), Division of Cost Allocation, Region VI, a current, approved public assistance cost allocation plan for the allocation of all administrative costs of OKDHS.  This plan conforms to all state and federal requirements for cost allocation plans.

• (1) Finance Division responsibilities.  The Finance Division:
  • (A) coordinates the preparation, revision, and accumulation of all administrative costs of the cost allocation plan;
  • (B) oversees the collection of data necessary for allocations and distribution;
  • (C) uses generally accepted accounting procedures of costs as described in the cost allocation plan;
  • (D) submits to the regional DHHS office, one week prior to the end of the quarter, revisions reported in the cost allocation plan amendments; and
  • (E) is responsible for maintaining the Grants Management System for OKDHS.
• (2) OKDHS division director responsibilities.  Each division director or designee:
  • (A) is required to inform the Finance Division of any program, procedural, or organizational changes that may affect the distribution of administrative costs;
  • (B) when joint costs are involved in a division or unit, ensures the division or unit prepares and forwards to the Finance Division reports necessary to distribute administrative costs in accordance with the cost allocation plan;
  • (C) ensures monthly and quarterly reports are submitted to the Finance Division no later than the 7^th day of the month following the end of the quarter.
    • (i) Strict adherence to this time frame is required so the Finance Division cost allocation staff can meet stringent, mandated federal deadlines.
    • (ii) Examples of monthly and quarterly reports are time sheets and program utilization reports;
  • (D) reports revisions for the quarter in the cost allocation plan amendments;
  • (E) when affected by cost allocation plan amendments, reviews the amendments for:
    • (i) consistency with organizational responsibilities;
    • (ii) consistency with approved state plans for public assistance; and
    • (iii) adherence to state and federal statutes and regulations;
  • (F) ensures program managers and supervisors who are required by federal mandate to certify that employees directly charged to a single federal program are working solely on the federal program that is providing the federal funding complete and submit signed six-month employee certifications to the Finance Division.  Deadlines for returning signed certificates are provided with each batch of six-month certificates mailed to divisions to allow the Finance Division time for:
    • (i) payroll changes;
    • (ii) manual adjustments; and
    • (iii) other activities necessary to ensure the proper cost allocation of the employee's position; and
  • (G) ensures all original grant awards are submitted to the Finance Division immediately upon receipt.