1. (a) Client trust fund disbursements are pre-audited. Each disbursement voucher is authorized by either an invoice or a disbursement request signed by an approved Oklahoma Department of Human Services (OKDHS) official. For State Treasury Revolving Fund 700, the disbursement authorization is signed by the client-owner of the funds.
(1) Each deposit is posted to the appropriate account immediately upon receipt. Deposit transactions are posted by the receiving facility business office or the Finance Division. Reports of daily deposits are delivered to the respective facility, or other OKDHS operating entities, responsible for custody of the individual client.
(2) Disbursements from State Treasury Revolving Fund 700 are typically made to accomplish:
(A) purchases from private entities made by, or on behalf of, clients;
(B) purchases by clients from resource center canteens;
(C) requests by clients for funds;
(D) reimbursements to OKDHS for services rendered to clients; or
(E) expenditures for approved auxiliary activities in accord with the purpose of the individual activities.
(3) A client bank, petty cash operation, has been established and is located on the campuses of the Northern Oklahoma Resource Center of Enid (NORCE) and the Southern Oklahoma Resource Center (SORC). The purpose of these banks is to insure that the residents of these facilities have access to cash while providing a mechanism to engage in normal banking activities. The bank's operating capital is originally funded from the resource center's administrative budget and is reimbursed on a daily basis by means of a state warrant issued from the individual client's trust account. Each banking operation has a teller window that is available to clients Monday through Friday during specified hours for financial transactions.
(b) Sales receipts by canteens at these resource centers are deposited and disbursed to pay for merchandise sold through State Treasury Revolving Fund 715. Excess funds are disbursed to benefit clients at the direction of the resource center's administrator. A separate accounting is maintained for each resource center canteen operation.
(1) Canteen receipts are deposited daily into accounts prescribed by the State Treasurer at local banks at the direction of individual resource center business manager.
(A) Resource center business office personnel prepare the applicable deposit slip identifying the:
(i) applicable bank account number;
(ii) State Treasury Revolving Fund 715;
(iii) deposit date; and
(iv) deposit amount.
(B) Upon bank teller certification, the business office submits one copy of each deposit slip to the Finance Division, Attention: Trust Accounts.
(2) A report of each resource center's canteen deposits is generated daily and delivered to the individual facility business manager.
(3) Each invoice or disbursement request must be signed by the applicable resource center's business manager or administrator or the administrator's designee. Disbursements are made:
(A) for the payment of items purchased for resale;
(B) for the canteen operational equipment;
(C) for client recreational activities; and
(D) to the Needy Pupil accounts maintained in State Treasury Revolving Fund 700. A Needy Pupil account is maintained at each facility. Disbursements are made at the direction of the facility's business manager and are used to benefit clients in need.
(4) Reports listing all daily transactions are generated by the Finance Division and delivered to the individual facility's business manager.
(c) Monthly allowances to children in OKDHS custody who reside in group homes are funded through State Treasury Revolving Fund 720.
(1) Claims supporting allowance expenditures must bear the authorizing signature of an employee designated by the Division of Children and Family Services division director.
(2) Reports listing all daily transactions are generated by the Finance Division and are delivered to the appropriate group homes.
(d) State Treasury Revolving Fund 725 provides a controlled environment for local offices to deposit and disburse collections that arise from fund-raising activities and donations that are to be used solely for clients and potential clients. A separate accounting is maintained for each local office.
(1) Collections received at a local office that fit the Fund 725 criteria are deposited daily to a local banking institution approved by the State Treasurer.
(A) Deposit slips ordered through the local bank are used.
(B) A record of each deposit is recorded to the Finance Division information system.
(C) A copy of the deposit slip is forwarded to Finance Division, Attention: Trust Accounts.
(2) Disbursements are made by the local offices via pre-numbered warrants prepared and signed by designated personnel.
(A) Each local office is issued a block of 50 warrants with the bulk of warrant stock maintained by the Finance Division to be distributed as needed.
(B) A record of each disbursement is recorded to the Finance Division information system.
(C) Supporting documentation is forwarded to the Finance Division, Attention: Trust Accounts.
(3) Reports listing all daily transactions are generated by the Finance Division and are delivered to the appropriate local office.