(a) In its accounting and fiscal policies and procedures related to collections, distribution, and reporting, the Oklahoma Department of Human Services Child Support Enforcement Division (CSED) follows standard accounting procedures and the applicable provisions of:
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(1) OAC 340:2-11;
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(2) Sections 235 and 237 of Title 56 and Title 62 of the Oklahoma Statutes and directions and instructions from the Office of State Finance;
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(3) Section 1912 and Part A of Subchapter IV of Chapter 7 of Title 42 of the United States Code; and
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(4) Parts 302 and 303 of Title 45 of the Code of Federal Regulations.
(b) CSED maintains an accounting system and supporting records adequate to ensure claims for federal funds meet applicable federal requirements under Part 74 of Title 45 of the Code of Federal Regulations.
(c) CSED maintains methods of administration designed to ensure separation of cash handling and accounting functions in accordance with the requirements in Section 302.20 of Title 45 of the Code of Federal Regulations.
(d) Employees and agents within the program are bonded against loss to meet the requirements in 302.19 of Title 45 of the Code of Federal Regulations.