OK

LAH

OM

A

CO

ST AC

CO

UN

TING

SYSTEM

OK

LAH

OM

A

STATE D

EPAR

TMEN

T of EDU

CA

TION

—

——

—JO

Y H

OFM

EISTER—

——

—

STATE SU

PERIN

TEND

ENT of PU

BLIC

INSTR

UC

TION

2019-2020 Fiscal Year

Revised July 2019

It is

the

polic

y of

the

Okl

ahom

a St

ate

Dep

artm

ent o

f Edu

catio

n (O

SDE)

not

to d

iscr

imin

ate

on th

e ba

sis

of ra

ce, c

olor

, rel

igio

n, g

ende

r, na

tiona

l orig

in, a

ge, o

r dis

abili

ty in

its

prog

ram

s or

em

ploy

men

t pra

ctic

es

as re

quire

d by

Titl

e V

I and

VII

of th

e C

ivil

Rig

hts A

ct o

f 196

4, T

itle

IX o

f the

Edu

catio

n A

men

dmen

ts o

f 19

72, a

nd S

ectio

n 50

4 of

the

Reh

abili

tatio

n A

ct o

f 197

3.

Civ

il rig

hts

com

plia

nce

inqu

iries

rela

ted

to th

e O

SDE

may

be

dire

cted

to th

e A

ffirm

ativ

e A

ctio

n O

ffic

er,

Roo

m 1

11, 2

500

Nor

th L

inco

ln B

oule

vard

, Okl

ahom

a C

ity, O

klah

oma

7310

5-45

99, t

elep

hone

num

ber

(405

)52

2-49

30;

or t

he U

nite

d St

ates

Dep

artm

ent

of E

duca

tion’

s A

ssis

tant

Sec

reta

ry f

or C

ivil

Rig

hts.

Inqu

iries

or c

once

rns

rega

rdin

g co

mpl

ianc

e w

ith T

itle

IX b

y lo

cal s

choo

l dis

trict

s sh

ould

be

pres

ente

d to

the

loca

l sch

ool d

istri

ct T

itle

IX c

oord

inat

or.

This

pub

licat

ion,

prin

ted

by t

he O

klah

oma

Stat

e D

epar

tmen

t of

Edu

catio

n, i

s is

sued

by

the

Okl

ahom

a St

ate

Dep

artm

ent

of E

duca

tion

as a

utho

rized

by

70 O

.S. §

3-1

04.

Twen

ty F

ive

(25)

cop

ies

have

bee

n pr

inte

d at

a c

ost

of $

31.7

5.

Cop

ies

have

bee

n de

posi

ted

with

the

Pub

licat

ion

Cle

arin

ghou

se o

f th

e O

klah

oma

Dep

artm

ent o

f Lib

rarie

s. Ju

ly 2

019.

OK

LAH

OM

A C

OST A

CC

OU

NTIN

G SY

STEM M

AN

UA

L

Table of Contents

EXPEN

DITU

RE A

ND

REV

ENU

E CO

DE D

EFINITIO

NS

Fiscal Year D

imensions .................................................................................... A

-1 Fund D

imension D

efinitions .............................................................................B-1

Project Reporting D

imension D

efinitions .........................................................C-1

Operational U

nit Dim

ensions .......................................................................... D-1

EXPEN

DITU

RE D

IMEN

SION

DEFIN

ITION

S Expenditure D

imensions ................................................................................... E-1

Function Dim

ension Outline .............................................................................. F-1

Function Dim

ension Definitions ........................................................................ F-2

Object D

imension D

efinitions .......................................................................... G-1

Program Expenditure D

imension D

efinitions ................................................... H-1

Subject Dim

ension Definitions ........................................................................... I-1

Job Classification D

imension D

efinitions ......................................................... J-1

REV

ENU

E DIM

ENSIO

N D

EFINITIO

NS

Revenue D

imensions ....................................................................................... K

-1 Source of R

evenue Dim

ension Definitions........................................................ L-1

Program R

evenue Dim

ension Definitions ....................................................... M

-1

POLIC

IES AN

D PR

OC

EDU

RES FO

R IM

PLEMEN

TATIO

N O

F THE

OK

LAH

OM

A C

OST A

CC

OU

NTIN

G SY

STEM (O

CA

S) C

alendar: Accountability at a G

lance ....................................................................1 Forw

ard, Laws and R

egulations ............................................................................3 A

ccounting System ...............................................................................................5

Financial Information Processing ..........................................................................9

OC

AS D

ata Submission .......................................................................................12

OC

AS R

ecord Layout ..........................................................................................13 O

CA

S Field Definitions .......................................................................................14

School District Treasurer .....................................................................................15

Blanket Purchase O

rders ......................................................................................18 School D

istrict Encumbrance C

lerk ....................................................................19 C

ontinuing Education for District Treasurer and Encum

brance Clerk ................23

Travel Reim

bursement Policy..............................................................................23

Activity Funds .....................................................................................................24

Transparency Act .................................................................................................28

Average D

aily Attendance and M

embership D

efined .........................................29 Per Pupil Expenditure ..........................................................................................29 A

dministrative C

ost Criteria ................................................................................30

Adm

inistrative Cost C

oding Criteria ...................................................................31

Audits ..................................................................................................................33

Equipment, C

apital and Noncapital Expenditures ..............................................41

General Fund C

arryover Penalty .........................................................................43 C

alculation for Prior Year's G

eneral Fund Balance .............................................44

Public Com

petitive Bidding Act ..........................................................................47

Maintenance of Effort, Every Student Succeeds A

ct (ESSA) .............................52

Maintenance of Effort, Special Education ...........................................................53

Excess Cost C

alculation .......................................................................................54 Indirect C

ost Rate C

alculation .............................................................................55 Federal Funds .......................................................................................................56 Joint Federal Program

s Claim

s Procedures ........................................................57 Sam

ple Expenditure Reports for Federal Program

s Reim

bursement ..................65

A

-1 7-1-19

FISCA

L Y

EA

R D

IME

NSIO

NS

Sum

mary of Fiscal Y

ear Dim

ensions:

1.

FY

2015-16 2.

FY

2016-17 3.

FY

2017-18 4.

FY

2018-19

5. FY

2019-20

Fiscal year (FY) denotes a tw

elve-month period of tim

e, from July 1 through June 30, to w

hich the annual budget applies, and at the end of w

hich the district determines its financial position and the results of its

operations. The terminal digit of the applicable year designates the code; e.g., year 2019-20 w

ould be coded as 0.

Fiscal Year

Fiscal Year

JOIN

T FEDER

AL PRO

GR

AMS C

LAIMS PR

OC

EDU

RES

64

Contact Inform

ation and Links

Office of Fam

ily and Com

munity Engagem

ent M

ain Office N

umber: (405) 522-6225

Webpage: http://sde.ok.gov/sde/21cclc

Office of Federal Program

s M

ain Office N

umber: (405) 521-2846

Webpage: http://sde.ok.gov/sde/federal-

programs

Office of Financial Accounting

Main O

ffice Num

ber: (405) 521-2517 W

ebpage: https://sde.ok.gov/financial-accounting

Office of School Support and Im

provement

Main O

ffice Num

ber: (405) 522-0140 W

ebpage: http://sde.ok.gov/sde/school-im

provement

Office of Special Education

Main O

ffice Num

ber: (405) 521-3351 W

ebpage: http://sde.ok.gov/sde/special-education

Federal Guidance: http://w

ww

2.ed.gov/policy/fund/guid/uniform-guidance/index.htm

l Education Law

Book: http://sde.ok.gov/sde/office-legal-services Every Student Succeeds Act (ESSA): https://w

ww

.ed.gov/essa

Policies & Procedures

B-1 7-1-19

FUN

D D

IME

NSIO

N D

EFIN

ITIO

NS

10 G

ENER

AL FU

ND

S. Account for all financial resources of the local educational agency (LEA

) except those required to be accounted for in another fund.

11*

General Fund (For O

perations). The general fund of any school district is hereby defined as a current expense fund, as defined in 70 O

.S. § 1-117. 12*

Cooperative Fund (For C

ooperative Programs). The C

o-op fund is hereby defined as a current expense fund, as defined in 70 O

.S. § 5-117. 20

SPECIA

L REV

ENU

E FUN

DS. A

ccount for the proceeds of specific revenue sources (other than expendable trusts or m

ajor capital projects) that are legally restricted to expenditures for specified purposes.

21*

Building Fund. The building fund of any school district shall consist of all m

onies derived from

the proceeds of a building fund levy, voted by the people of a school district, not to exceed five m

ills in any year, as defined in 70 O.S. § 1-118.

Schools w

hich receive gifts or donations or state-appropriated monies for the purpose of capital

expenditures or projects shall place such monies in the building fund, and not in the general

fund.

School districts which receive m

onies from rental, sale, or lease of buildings, Im

pact Aid

monies, or grants, w

hether from state, federal, or other sources, m

ay place such monies in the

building fund or the general fund authorized by 70 O.S. § 1-117.

22* C

hild Nutrition Program

s Fund. Title 70 O.S. § 5-158 states that state, federal, and local

collections for child nutrition monies m

ay be placed in a governmental budget account that w

ill be adm

inistered through your school district treasurer and appropriated separately from all other

appropriated funds. The beginning fund balance each year, combined w

ith all actual revenues including collected and estim

ated revenues, must be appropriated before being expended.

Purchase orders shall be issued against available appropriations, and once goods or services have been received, either payable or nonpayable w

arrants shall be issued in payment of all purchase

orders. 23*

Special Building Fund (55I052, M

id-Del Schools only).

24*

Oklahom

a City M

etropolitan Area Public Schools (M

APS) T

rust. Title 70 O.S. § 3-104

(Num

ber 18) states that the State Board of Education shall prescribe a list of appropriation

accounts by which the funds of school districts shall be budgeted, accounted for, and expended.

This code meets the requirem

ent of the Resolution of the O

klahoma C

ity Metropolitan A

rea Public Schools Trust to keep this m

oney at the school district in a separate fund. 25*

Municipal/C

ounty Tax L

evy. Money derived from

special sales tax on behalf of the school district. These funds are to be kept separate and expended only for those item

s addressed in the tax levy agreem

ent.

Fund

B-2

7-1-

19

26*

Chi

ldca

re a

nd L

imite

d Se

rvic

es f

or C

hild

ren.

C

omm

unity

lunc

h an

d ch

ildca

re s

ervi

ces

cont

ract

ed th

roug

h D

epar

tmen

t of H

uman

Ser

vice

s. D

oes n

ot in

clud

e ch

ildca

re b

efor

e or

afte

r sc

hool

by

21st C

entu

ry g

rant

s or C

hild

Nut

ritio

n fu

nds.

30

CA

PITA

L PR

OJE

CTS

FU

ND

S. A

ccou

nt fo

r fin

anci

al re

sour

ces u

sed

to a

cqui

re o

r con

stru

ct m

ajor

ca

pita

l fac

ilitie

s oth

er th

an th

ose o

f pro

prie

tary

and

trust

fund

s. A

bon

d fu

nd h

olds

pro

ceed

s fro

m th

e sa

le o

f bon

ds fr

om w

hich

all

expe

nditu

res f

or b

ond

proj

ects

are

pai

d, a

s def

ined

in 6

2 O

.S. §

574

.

A

sepa

rate

fund

shal

l be a

ssig

ned

for e

ach

capi

tal p

roje

ct. B

ond

fund

title

s sho

uld

incl

ude p

urpo

se an

d fis

cal y

ear o

f aut

horiz

atio

n. F

or e

xam

ple,

a b

ond

issu

e au

thor

ized

for t

rans

porta

tion

equi

pmen

t in

Nov

embe

r of 2

009

wou

ld b

e th

e Tr

ansp

orta

tion

Bon

d Fu

nd o

f Fis

cal Y

ear 2

010.

All

trans

actio

ns

wou

ld b

e id

entif

ied

by th

e fis

cal y

ear i

n w

hich

the

encu

mbr

ance

s and

/or w

arra

nts w

ere

issu

ed.

The

prop

ositi

ons

set f

orth

in a

bon

d is

sue

iden

tifyi

ng sp

ecifi

c pr

ojec

ts s

hall

be a

ccou

nted

for i

n th

e Pr

ojec

t Rep

ortin

g di

men

sion

ser

ies

001-

199

assi

gned

by

the

LEA

. If

mor

e th

an o

ne b

ond

issu

e is

auth

oriz

ed in

a fi

scal

yea

r and

such

bon

d is

sues

are

for a

per

iod

of te

n ye

ars o

r mor

e, m

ultip

le is

sues

m

ay b

e com

bine

d by

usi

ng o

ne b

ond

fund

num

ber a

nd tr

acki

ng p

ropo

sitio

ns v

ia th

e Pro

ject

Rep

ortin

g di

men

sion

.

G

ener

al p

urpo

se a

nd fi

scal

yea

r aut

horiz

ed to

be

assi

gned

by

the

LEA

:

31*

(Gen

eral

pur

pose

) Bon

d Fu

nd(s

) of (

fisca

l yea

r au

thor

ized

) 32

* (G

ener

al p

urpo

se) B

ond

Fund

(s) o

f (fis

cal y

ear

auth

oriz

ed)

33*

(Gen

eral

pur

pose

) Bon

d Fu

nd(s

) of (

fisca

l yea

r au

thor

ized

) 34

* (G

ener

al p

urpo

se) B

ond

Fund

(s) o

f (fis

cal y

ear

auth

oriz

ed)

35*

(Gen

eral

pur

pose

) Bon

d Fu

nd(s

) of (

fisca

l yea

r au

thor

ized

) 36

* (G

ener

al p

urpo

se) B

ond

Fund

(s) o

f (fis

cal y

ear

auth

oriz

ed)

37*

(Gen

eral

pur

pose

) Bon

d Fu

nd(s

) of (

fisca

l yea

r au

thor

ized

) 38

* (G

ener

al p

urpo

se) B

ond

Fund

(s) o

f (fis

cal y

ear

auth

oriz

ed)

39*

(Gen

eral

pur

pose

) Bon

d Fu

nd(s

) of (

fisca

l yea

r au

thor

ized

) N

ote:

B

onde

d in

debt

edne

ss, o

r the

acc

umul

ativ

e to

tal o

f all

bond

fund

s vot

ed, m

ay n

ot e

xcee

d te

n pe

rcen

t of t

he n

et a

sses

sed

valu

atio

n of

the

scho

ol d

istri

ct.

40

D

EBT

SER

VIC

E FU

ND

S.

Acc

ount

for

the

accu

mul

atio

n of

res

ourc

es f

or, a

nd th

e pa

ymen

t of,

gene

ral l

ong-

term

deb

t, pr

inci

pal a

nd in

tere

st.

41

* Si

nkin

g Fu

nd.

The

sink

ing

fund

of a

ny d

istri

ct s

hall

cons

ist o

f all

mon

ey d

eriv

ed f

rom

ad

valo

rem

taxe

s or

oth

erw

ise

as p

rovi

ded

by la

w fo

r the

pay

men

t of b

onds

and

judg

men

ts a

nd

inte

rest

ther

eon,

as d

efin

ed in

70

O.S

. § 1

-119

.

50*

EN

DO

WM

EN

T F

UN

DS.

Thi

s fun

d is

use

d to

acco

unt f

or re

sour

ces t

hat a

re le

gally

rest

ricte

d to

the

exte

nt th

at o

nly

earn

ings

, and

not

prin

cipa

l, m

ay b

e use

d fo

r pur

pose

s tha

t sup

port

the s

choo

l dis

trict

's pr

ogra

ms.

60*

SCH

OO

L A

CT

IVIT

Y F

UN

D. A

s def

ined

in 7

0 O

.S. §

5-1

29, t

he b

oard

of e

duca

tion

of ea

ch sc

hool

di

stric

t sha

ll ex

erci

se c

ontro

l ove

r al

l fun

ds o

n ha

nd o

r he

reaf

ter

rece

ived

or

colle

cted

, as

here

in

prov

ided

, fro

m st

uden

ts o

r oth

er c

ocur

ricul

ar a

nd e

xtra

curr

icul

ar a

ctiv

ities

con

duct

ed in

the

dist

rict.

Su

ch f

unds

sha

ll be

dep

osite

d to

the

cre

dit

of t

he s

ubac

coun

t m

aint

aine

d fo

r th

e be

nefit

of

the

parti

cula

r act

ivity

with

in th

e sc

hool

act

ivity

fund

s.

Fund

JOIN

T FE

DER

AL P

RO

GR

AMS

CLA

IMS

PRO

CED

UR

ES

63

Obj

ect C

ode

700 –

Pro

perty

All i

nvoi

ces

for p

rope

rty m

ust b

e at

tach

ed.

“P

rope

rty” i

s de

fined

as

capi

taliz

ed it

ems

with

a v

alue

ove

r $5,

000

per s

ingl

e ite

m.

Pr

oper

cod

ing

to o

bjec

t cod

e 70

0 w

ill de

pend

on

the

way

the

invo

ice

is is

sued

. o

[EXA

MPL

E] If

ther

e is

a b

reak

-dow

n pe

r ite

m, a

nd e

ach

item

is u

nder

$50

00 (s

uch

as 2

5 co

mpu

ters

x $

500

each

, tot

al $

12,5

00),

then

obj

ect c

ode

600

will

be u

sed,

rega

rdle

ss o

f th

e to

tal a

mou

nt o

f the

invo

ice.

If th

e in

voic

e sa

ys fo

r ex

ampl

e co

mpu

ters

for

$12,

500,

th

en o

bjec

t cod

e 70

0 w

ill be

use

d, a

s th

e in

voic

e re

flect

s a

sing

le it

em w

ith a

val

ue g

reat

er

than

$50

00.

In

dire

ct C

ost (

IDC

) is

not c

alcu

late

d ag

ains

t pro

perty

.

Obj

ect C

ode

800 –

Oth

er O

bjec

ts

Al

l app

licab

le in

voic

es o

r rec

eipt

s m

ust b

e at

tach

ed.

R

egis

tratio

n fo

r a

prof

essi

onal

dev

elop

men

t ac

tivity

req

uire

s an

invo

ice

with

the

par

ticip

ants

’ na

mes

list

ed.

Tu

ition

Rei

mbu

rsem

ent r

equi

res

a co

py o

f the

col

lege

tran

scrip

t, sh

owin

g th

e na

me

of th

e st

uden

t, th

e na

me

of c

ours

e co

mpl

ete,

and

a p

assi

ng g

rade

.

o It

is re

com

men

ded

that

LEA

s ch

eck

with

the

spec

ific

prog

ram

as

othe

r fed

eral

pro

gram

s,

such

as

21st C

entu

ry d

o no

t allo

w tu

ition

reim

burs

emen

t.

Policies & Procedures

JOIN

T FEDER

AL PRO

GR

AMS C

LAIMS PR

OC

EDU

RES

62

Object C

ode 500 – Other P

urchased Services

All invoices for purchase of services, other than travel, m

ust be attached.

All travel expenses such as hotel, airfare, per diem, real-tim

e expenses related to professional developm

ent activities must be accom

panied by the registration invoice/agenda with participant

names w

hich will list the nam

e of the activity and all the participants’ names.

o If airfare/hotel/per diem

/real-time expenses are paid in the sam

e month as the registration

fee, the registration invoice will suffice as docum

entation. o

If the airfare/hotel/per diem/real-tim

e expenses are paid on a different claim, the

registration invoice/agenda with participant nam

es must be subm

itted again with the new

claim

for the month these expenses are claim

ed.

If necessary, airfare, one night hotel reservations deposit (if applicable), workshop registration

can be paid in advance.

“Real-tim

e” expenses such as per diem/m

eals & incidentals, luggage fees, taxi, airport fees, etc. cannot be paid in advance.

Transportation expenses such as taxis, Lyft/U

ber, subway/trolley/bus fare related to professional

development activities are allow

able from the airport to the hotel/conference facility only.

Note:

Alcohol, gum, candy, snacks, souvenirs, jew

elry, and personal expenses are not allow

able and will not be reim

bursed.

Transportation expenses to restaurants, shopping, and entertainment areas are not

allowable and w

ill not be reimbursed.

Object C

ode 600 – Supplies

All invoices and receipts for supplies m

ust be attached.

Itemized w

arranties that exceed one year are not allowable.

Licenses and subscriptions m

ust take place in the fiscal year funded to be allowable for

reimbursem

ent. o

See General Fund definition in School Law

s of Oklahom

a, Section 22, subsection A (70-1-117).

o It is recom

mended that LEAs w

ork with their vendors to ensure that all annual licenses

and subscriptions intended for reimbursem

ent with federal funds are from

July 1st to June

30th.

Title I light snack purchases for parent-involvem

ent activities must be accom

panied by an agenda. o

The purpose of the agenda is to verify that the parental involvement activity is an allow

able educational event versus an event w

ith no educational/academic content.

o It is recom

mended that LEAs check w

ith the specific program as other federal program

s, such as Striving R

eaders, 21st C

CLC

, and School Improvem

ent do not allow the

reimbursem

ent of any food purchases. Note:

G

ift cards/gift certificates expenditures are not allowable and w

ill not be reimbursed.

Policies & Procedures

B-3 7-1-19

80 TR

UST and A

GEN

CY

FUN

DS. A

ccount for assets held by an LEA in a trustee capacity or an agent

for individuals, private organizations, other governmental units, and/or other funds. (A

ll fund 80 series, (except for fund 81 and 86) are self-insured funds. If a district is not self-insured use the proper fund codes).

81*

Gift Fund. A

separate non-self-insured fund established to account for revenue received from a

philanthropic foundation, private individual, or private organization for which no repaym

ent or special service to the contributor is expected. A

lso, endowm

ent funds allow for incom

e derived from

such funds to be expended, but the principle must rem

ain intact. 82*

Medical Insurance Fund. A

separate fund established to account for revenue and expenditures for all types of self-insured, m

edical insurance coverage. Use w

ith function code 7600, 7710, 7720, and 7800. If using payroll object codes use the proper function codes.

83* W

orkers’ Com

pensation Fund. A separate fund established to account for revenue and

expenditures for self-insured, workers’ com

pensation insurance coverage. Use w

ith function code 7400.

84* T

ort Liability Fund. A

separate self-insured fund established to account for receipts and expenditures for all types of insurance coverage for liability, fidelity, as w

ell as costs of judgm

ents. Use w

ith function code 7500. 85*

Cafeteria Plans Fund. A

separate self-insured fund established to account for receipts and expenditures for all types of flexible benefits such as those offered under a cafeteria plan. U

se w

ith function code 7710, 7720, 7730, and 7740. 86*

Casualty/Flood Insurance R

ecovery Fund. A separate non-self-insured fund established to

account for receipts and expenditures for all types of insurance coverage and major

reimbursem

ents and reserves for property. 87*

Unem

ployment C

ompensation Fund. A

separate fund established to account for revenue and expenditures for self-insured, unem

ployment coverage. U

se with function code 7400.

88* A

rbitrage Rebate L

iability. A separate self-insured fund for sim

ultaneous buying and selling of the sam

e negotiables or comm

odities in different markets in order to m

ake an imm

ediate riskless profit. U

se with function code 5900.

Fund

Fund

JOIN

T FE

DER

AL P

RO

GR

AMS

CLA

IMS

PRO

CED

UR

ES

61

Al

l sc

hool

dis

trict

per

sonn

el m

ust

be l

iste

d on

the

Sch

ool

Pers

onne

l R

ecor

ds (

SPR

) an

d if

appl

icab

le, v

erifi

ed o

n th

e G

MS

Pers

onne

l Pag

e, to

det

erm

ine

if th

ey a

re a

llow

ed to

be

paid

with

fe

dera

l fun

ds.

o

The

valid

atio

n pr

oces

s w

ill be

per

form

ed a

fter t

he a

ccre

dita

tion

repo

rt is

cer

tifie

d.

o N

on-d

istri

ct a

pplic

ants

for

the

Title

IV, P

art B

– 2

1st C

CLC

gra

nt p

rogr

am w

ill no

t ent

er

info

rmat

ion

into

SPR

.

Stip

ends

and

tuto

r pay

mus

t be

for a

llow

able

ser

vice

s an

d al

low

able

per

sonn

el w

ho p

erfo

rm d

irect

se

rvic

es to

the

spec

ific

fede

ral p

rogr

am.

o

Thes

e pa

ymen

ts m

ust b

e lis

ted

in S

PR b

y th

e en

d of

eac

h fis

cal y

ear.

o Tu

tors

sho

uld

be c

oded

to O

bjec

t 139

. o

LEAs

mus

t inc

lude

tim

eshe

ets

or o

ther

app

ropr

iate

doc

umen

tatio

n fo

r the

reim

burs

emen

t of

tuto

r pay

if n

ot li

sted

in S

PR a

t the

tim

e of

the

clai

m.

St

ipen

ds fo

r pro

fess

iona

l dev

elop

men

t act

iviti

es th

at re

quire

d a

paid

regi

stra

tion,

incl

udin

g bu

t not

lim

ited

to c

onfe

renc

es,

sem

inar

s, a

nd w

orks

hops

, m

ust

be a

ccom

pani

ed b

y th

e re

gist

ratio

n in

voic

e w

hich

incl

udes

the

nam

e of

the

prof

essi

onal

dev

elop

men

t and

par

ticip

ants

nam

es.

Stip

ends

for

pro

fess

iona

l de

velo

pmen

t ac

tiviti

es t

hat

did

not

requ

ire r

egis

tratio

n w

ill ne

ed t

o in

clud

e an

age

nda

and

the

nam

es o

f par

ticip

ants

.

It is

reco

mm

ende

d th

at L

EAs

chec

k w

ith th

e sp

ecifi

c pr

ogra

m re

gard

ing

allo

wab

le jo

b co

des.

Com

mon

Job

Cod

es

Job

Cod

e D

escr

iptio

n Su

ppor

ting

Doc

umen

tatio

n R

equi

red

210

Teac

her

No

20

7 R

emed

ial S

peci

alis

t N

o

211

Teac

her-T

rain

er

No

(regu

lar d

ay)

Yes

(ext

ende

d da

y)

322

Fam

ily/C

omm

unity

Sup

port

Coo

rdin

ator

N

o (re

gula

r day

) Ye

s (e

xten

ded

day)

35

2 So

cial

Wor

ker

Ye

s 41

3 Te

ache

r Aid

e N

o (re

gula

r day

) Ye

s (e

xten

ded

day)

41

4 Pa

rapr

ofes

sion

al

No

(regu

lar d

ay)

Yes

(ext

ende

d da

y)

415

Tuto

r N

o (if

in S

PR)

Yes

(if n

ot in

SPR

)

Obj

ect C

ode

200 –

Per

sonn

el S

ervi

ces

- Ben

efits

No

supp

ortin

g do

cum

enta

tion

is re

quire

d.

Obj

ect C

ode

300 –

Con

tract

ed S

ervi

ces

Al

l inv

oice

s fo

r con

tract

ser

vice

s re

nder

ed m

ust b

e at

tach

ed.

A

copy

of e

ach

cont

ract

(or p

urch

ase

orde

r, if

PO is

use

d as

con

tract

) mus

t be

atta

ched

.

Obj

ect C

ode

400 –

Pur

chas

ed P

rope

rty S

ervi

ces

Al

l inv

oice

s fo

r pro

perty

ser

vice

s m

ust b

e at

tach

ed.

Policies & Procedures

JOIN

T FEDER

AL PRO

GR

AMS C

LAIMS PR

OC

EDU

RES

60

Coding

Function/O

bject Code m

ust align with the expenditure description.

LEAs should consult the m

ost current Oklahom

a Cost Accounting System

(OC

AS) manual for

coding. o

A current version of this manual can be found on the O

SDE Financial Accounting w

ebsite. o

LEAs are encouraged to contact the program office w

ith specific coding questions.

Uploaded Supporting D

ocumentation

Supporting docum

ents must be in PD

F format to upload in G

MS.

Scanned im

ages must be clear and legible.

Supporting docum

ents should be uploaded in the same order as the expenditures appear in the

claim.

The Purchase O

rder Date (that appears on the D

etailed Expenditure Report) m

ust be before the services w

ere rendered. [Oklahom

a Adm

inistrative Code (O

AC

) 210:25-5-10]

The Warrant D

ate (that appears on the Detailed Expenditure R

eport) must be on or after the

purchase order date. [OA

C 210:25-5-10]

D

o not name uploads w

ith special characters (!@#$%

^&*?). o

GM

S does not recognize these characters. o

The claim w

ill be returned.

Do not use a highlighter on docum

entation. o

When scanned, the highlighter m

ay make the docum

ent illegible and the claim m

ay be returned.

If the am

ount being claimed is less than the am

ount on the actual invoice/receipt or if the amount

is being divided between projects, please indicate this on the invoice/receipt.

LEAs should add the w

ord “revised” or “corrected” when attaching a revised upload to a claim

.

Docum

entation Required

Expenditure R

eports Sum

mary page m

atches information entered in G

MS:

Signature by Local Board Approved R

epresentative

Date range

Fiscal year

Project C

ode

Claim

Amount

D

etail page:

Expenditures must m

atch approved program activities

Function codes 5400, 2330,& 5500 m

ay not exceed the budgeted amount

Expenditures are allow

able according to OC

AS Manual

Function/O

bject codes match description on Sum

mary and D

etailed expenditure reports

Payments m

ade with LEA credit cards m

ust have each vendor name listed (ex.

Visa/Holiday Inn) [S

chool Laws of O

klahoma, S

ection 98, subsection E, (70-5-135) and

Section 644, subsection B

, (62-310.8). See also O

AC

25-5-2]

Expenditures reported by site

Object C

ode 100 – Personnel S

ervices - Salaries

Policies & Procedures

C-1 7-1-19

PRO

JEC

T R

EPO

RT

ING

DIM

EN

SION

DE

FINIT

ION

S

The Project Reporting dim

ension permits LEA

s to accumulate funds to m

eet a variety of specialized m

anagement and reporting requirem

ents regardless of whether they are district, state, or federal. Funds m

ay be accum

ulated under individual projects, as below, w

ith the flexibility of accomm

odating additional projects that LEA

s might w

ish to account for on a permanent or tem

porary basis. 000*

NO

NC

AT

EG

OR

ICA

L FU

ND

S. Funds for which the LEA

has no need or desire to classify as below

.

001-298 CA

TEGO

RIC

AL/SPEC

IAL B

UD

GET SER

IES. District funds that need to be tracked. B

udget nam

e and number to be assigned by LEA

. Some LEA

s may w

ish to collect a group of diverse fund classifications for w

hich a single individual or position is responsible; e.g., the music

supervisor is allocated a music budget for distribution to all instructional operational units, the

total budget would be assigned a Project R

eporting number, and the allocation to various

operational units could be made using the operational unit dim

ension. Another exam

ple would be

an instructional supplies budget controlled by the principal of each school site. The Project R

eporting number w

ould be assigned and include the total instructional supply budget for the district and the am

ount allocated by each school site indicated by the Operational U

nit dimension.

Since these funds are unlikely to include restricted and categorical funds with w

hich this dim

ension is essentially concerned, codes 001-199 have been reserved for this purpose.

299* G

ifts and Endow

ments. M

oney received from a philanthropic foundation, private

individual, or private organization for which no repaym

ent or special service to the contributor is expected. Included are m

onies from w

hich income m

ay be expended, but the principal m

ust remain intact.

300 SERIES—

STATE PR

OG

RA

MS

301-399 STATE PR

OG

RA

MS. Funds that require specialized reporting for state categorical or com

petitive grants. 301*

Non-C

ourt Judgment C

ontract Settlements. Paym

ent of a contractual agreement

between an em

ployee and the school district.

306* M

utual Superintendent Contract A

ssistance. Assistance to school districts

which have entered into a m

utual contract with a superintendent as authorized

pursuant to O.S. 70 § 5-106A

, in paying up to 50% of superintendent’s salary for

no more than three consecutive years ($150,000.00 m

aximum

).

307* A

dministrative L

eadership Grant. Funds received for leadership training of

administrators in schools and districts.

308* T

eacher Leader E

ffectiveness (TL

E). Funds received by the LEA

for the TLE program

. 309*

Rew

ard School Grant. Funds received for high perform

ing/progress school district w

ho improved student learning, school culture and professional grow

th.

Project Report

C-2

7-1-

19

310

ST

ATE

AID

—C

ATE

GO

RIC

AL

311*

Pr

ofes

sion

al D

evel

opm

ent—

AD

A B

asis

. Fun

ds a

ppro

pria

ted

by th

e Le

gisl

atur

e an

d al

loca

ted

to e

ach

LEA

on

the

basis

of

prev

ious

yea

r’s A

DA

to

prov

ide

prof

essi

onal

dev

elop

men

t for

LEA

cer

tifie

d pe

rson

nel.

312*

N

atio

nally

Boa

rd C

ertif

ied

Bon

us.

Sub

ject

to a

vaila

bilit

y of

fund

s, a

bonu

s in

the

amou

nt p

resc

ribed

sha

ll be

pro

vide

d to

Okl

ahom

a te

ache

rs, p

sych

olog

ists

, sp

eech

-lang

uage

pa

thol

ogis

ts,

and

audi

olog

ists

ho

ldin

g N

atio

nal

Boa

rd

certi

ficat

ion.

313*

Sc

hool

Con

solid

atio

n A

ssis

tanc

e.

Exp

endi

ture

s of

res

trict

ed f

unds

pro

vide

d fr

om v

ario

us so

urce

s to

assi

st in

the t

rans

ition

to a

cons

olid

ated

or a

nnex

ed d

istri

ct

on a

vol

unta

ry b

asis

.

314*

Sp

ecia

l Con

trac

ts. F

unds

appr

opria

ted

by th

e Leg

islat

ure a

nd al

loca

ted

to v

ario

us

dist

ricts

on

a co

ntra

ct b

asis

for s

peci

fic p

urpo

ses.

31

5*

Spec

ial P

roje

cts.

Fun

ds ap

prop

riate

d by

the L

egis

latu

re an

d al

loca

ted

to th

e LEA

. Ed

ucat

ion

area

s usu

ally

incl

ude

mat

hem

atic

s, sc

ienc

e, a

rts, t

elec

omm

unic

atio

ns,

fore

ign

lang

uage

, or

lan

guag

e de

velo

pmen

t in

com

plia

nce

with

the

gra

nt

appl

icat

ion.

316*

Pr

ofes

sion

al D

evel

opm

ent

Stip

end.

Fu

nds

rece

ived

for

teac

hers

to r

ecei

ve a

st

ipen

d w

ho h

ave c

ompl

eted

pro

fess

iona

l dev

elop

men

t pro

gram

s app

rove

d by

the

Okl

ahom

a C

omm

issi

on fo

r Tea

cher

Pre

para

tion.

317*

D

rive

r E

duca

tion.

Fu

nds

for

a dr

iver

edu

catio

n pr

ogra

m w

ithin

the

sch

ool

dist

rict.

319*

A

dult

Edu

catio

n M

atch

ing.

Fu

nds

to e

stab

lish

or m

aint

ain

adul

t ed

ucat

ion

prog

ram

s th

at w

ill e

nabl

e al

l ad

ults

to

acqu

ire b

asic

lite

racy

ski

lls;

com

plet

e se

cond

ary

scho

ol;

and

beco

me

mor

e em

ploy

able

, pro

duct

ive,

and

res

pons

ible

ci

tizen

s.

320

STA

TE A

ID—

CO

MPE

TITI

VE

GR

AN

TS

326*

A

cade

mic

s Con

trac

t (T

echn

ical

Ass

ista

nce C

ente

r). F

unds

appr

opria

ted

by th

e Le

gisl

atur

e an

d al

loca

ted

to t

he L

EA.

Res

erve

d fo

r C

ushi

ng P

ublic

Sch

ools

(6

0I06

7) o

nly.

330

STA

TE A

ID—

CO

MPE

TITI

VE

GR

AN

TS A

ND

/OR

CA

TEG

OR

ICA

L

331*

E

duca

tion

Flex

ible

B

enef

it A

llow

ance

—C

ertif

ied

Pers

onne

l. Fu

nds

appr

opria

ted

by th

e Le

gisl

atur

e an

d al

loca

ted

to th

e LE

A fo

r cer

tifie

d pe

rson

nel

who

cho

ose

not

to p

urch

ase

maj

or m

edic

al h

ealth

car

e co

vera

ge a

nd e

lect

to

rece

ive

as ta

xabl

e co

mpe

nsat

ion.

33

2*

Edu

catio

n Fl

exib

le

Ben

efit

Allo

wan

ce—

Supp

ort

Pers

onne

l.

Fund

s ap

prop

riate

d by

the

Legi

slat

ure

and

allo

cate

d to

the

LEA

for s

uppo

rt pe

rson

nel

who

cho

ose

not

to p

urch

ase

maj

or m

edic

al h

ealth

car

e co

vera

ge a

nd e

lect

to

rece

ive

as ta

xabl

e co

mpe

nsat

ion.

333*

St

ate T

extb

ook.

Fun

ds a

ppro

pria

ted

by th

e Le

gisl

atur

e and

allo

cate

d to

the

LEA

fo

r the

pur

chas

e of

text

book

s.

Project Report

JOIN

T FE

DER

AL P

RO

GR

AMS

CLA

IMS

PRO

CED

UR

ES

59

Cla

im D

eadl

ines

Ther

e w

ill be

no

budg

et re

visi

ons

mad

e to

the

Fisc

al Y

ear a

pplic

atio

ns a

fter J

une

30th

.

o Ex

pend

iture

s th

at a

re c

laim

ed, b

ut a

re n

ot r

efle

cted

in th

e bu

dget

app

licat

ion

afte

r th

is

date

, mus

t be

rem

oved

from

the

clai

m a

nd w

ill no

t be

reim

burs

ed.

Ju

ne 1

st is

the

last

day

for L

EAs

to fi

le a

pay

able

cla

im w

ith O

SDE,

to g

uara

ntee

LEA

rece

ives

pa

ymen

t by

June

30t

h .

Augu

st 1

st is

the

last

day

for L

EAs

to fi

le a

pay

able

cla

im w

ith O

SDE

for t

he F

isca

l Yea

r. o

The

Okl

ahom

a Ad

min

istra

tive

Cod

e do

es n

ot c

onte

mpl

ate

or a

llow

for

lat

e cl

aim

su

bmis

sion

s.

o Pa

ymen

t of l

ate

clai

ms

subm

itted

afte

r Aug

ust 1

st is

sub

ject

to th

e ap

prov

al o

f the

Sta

te

Boar

d of

Edu

catio

n.

Fi

nal F

isca

l Yea

r clo

seou

t pro

cedu

res

mus

t be

com

plet

ed b

y Se

ptem

ber 1

st.

Not

e:

D

eadl

ines

that

fall

on a

wee

kend

or n

atio

nal h

olid

ay w

ill be

mov

ed to

the

next

bus

ines

s da

y.

Car

ryov

er

Subg

rant

s of

fede

ral f

unds

to L

EAs

are

avai

labl

e fo

r ob

ligat

ion

for

two

stat

e fis

cal y

ears

(27

mon

ths)

. Al

loca

tions

to L

EAs

for

the

first

fisc

al y

ear

(12

mon

ths)

mus

t be

oblig

ated

as

curre

nt y

ear

fund

s. A

ny

bala

nce

of th

e fir

st y

ear f

unds

uno

blig

ated

by

June

30t

h w

ill re

mai

n av

aila

ble

as fi

rst y

ear c

arry

over

for a

se

cond

fisc

al y

ear (

12 m

onth

s). A

ny b

alan

ce o

f the

firs

t yea

r car

ryov

er fu

nds

unob

ligat

ed b

y Ju

ne 3

0th

will

rem

ain

avai

labl

e as

sec

ond

year

car

ryov

er u

ntil

Sept

embe

r 30t

h (3

mon

ths)

.

o C

ompe

titiv

e Fe

dera

l Su

bgra

nts,

su

ch

as

21st

C

entu

ry,

Striv

ing

Rea

ders

, an

d Sc

hool

Im

prov

emen

t Gra

nt 1

003(

g), h

ave

prog

ram

spe

cific

gui

danc

e th

at a

llow

s fo

r alte

rnat

ive

carry

over

tim

elin

es.

o Ti

tle I

Part

A al

so h

as p

rogr

am s

peci

fic c

arry

over

lim

itatio

ns.

o It

is re

com

men

ded

that

LEA

s ch

eck

with

the

spec

ific

prog

ram

for d

etai

led

carry

over

info

rmat

ion.

GM

S R

eim

burs

emen

t Req

uest

Info

rmat

ion

in th

e G

MS

syst

em s

houl

d m

atch

the

info

rmat

ion

on th

e Su

mm

ary

Expe

nditu

re R

epor

t pr

oduc

ed b

y th

e LE

As lo

cal c

ost a

ccou

ntin

g sy

stem

.

Indi

rect

cos

ts c

anno

t exc

eed

allo

wab

le m

axim

um p

er c

laim

and

can

onl

y be

cla

imed

bas

ed o

n th

e di

rect

cos

ts fo

r eac

h re

porti

ng p

erio

d.

Th

e LE

A is

req

uire

d to

atta

ch S

umm

ary

and

Det

ail

Expe

nditu

re R

epor

ts a

nd s

uppo

rting

do

cum

enta

tion.

o

The

Offi

ce o

f Fe

dera

l Pr

ogra

ms

requ

ires

expe

nditu

re r

epor

ts t

o in

clud

e si

te l

evel

ex

pend

iture

s.

C

laim

s sh

ould

be

revi

ewed

by

LEAs

for

acc

urac

y an

d al

low

abilit

y be

fore

bei

ng s

ubm

itted

to

OSD

E.

DU

NS/

SAM

S

The

SAM

ent

ity re

cord

exp

iratio

n da

te m

ust b

e cu

rrent

in o

rder

to re

ceiv

e re

imbu

rsem

ent.

o

If ex

pire

d, a

cop

y of

the

new

SAM

ent

ity r

ecor

d m

ust

be u

ploa

ded

with

nex

t cl

aim

su

bmitt

ed fo

r eac

h fe

dera

l pro

gram

.

It is

reco

mm

ende

d th

at L

EAs

rene

w th

e D

UN

S nu

mbe

r as

clos

e to

Jul

y 1s

t as

poss

ible

, to

ensu

re

that

it d

oes

not e

xpire

dur

ing

the

curre

nt fi

scal

yea

r.

Policies & Procedures

JOIN

T FEDER

AL PRO

GR

AMS C

LAIMS PR

OC

EDU

RES

58

The items contained in these procedures are considered best practices and if follow

ed, will reduce the

likelihood of errors and increase the efficiency in which claim

s are paid. The items are consistent am

ongst all program

s unless specifically noted. These items have been review

ed and agreed to by the Office of

Federal Programs, the O

ffice of Special Education, the Office of Fam

ily & Com

munity Engagem

ent, and the O

ffice of School Support & Improvem

ent.

LEAs choosing not to follow these procedures run the risk of claim

s being significantly delayed or denied. O

SDE reserves the right to request additional docum

entation to verify any expenditure submitted for

reimbursem

ent.

Technical Assistance

Each office provides program specific claim

s training annually.

Each office provides additional technical assistance via phone and email throughout the grant

cycle.

Each office can provide onsite technical assistance upon request. Please contact the specific program

office for more inform

ation.

General C

laims Inform

ation

Expenditures must be reasonable, necessary, and allocable.

o Expenditures (except indirect cost/adm

inistrative costs and fund transfers) will be

allowed to exceed the approved budgeted function-object category by 25%

, provided the sum

of all expenditures does not exceed the total budget. The 25% w

as approved by the State Board of Education on June 26, 2014.

All expenditures are subject to the program

specific requirements of the Federal funds.

Item

ized invoices are required.

Claim

s and supporting documentation are only accepted through the G

rants Managem

ent System

(GM

S) on Single Sign-On.

C

opies of purchase orders are not required unless used as a contract.

Images of checks are strongly discouraged.

Zero dollar claim

s are not required.

Claim

s should account for all twelve m

onths starting with July.

C

laims begin on the first day of the m

onth and end on the last day of the month.

D

ate range entered in GM

S must m

atch the date range on the uploaded Summ

ary and Detailed

Expenditure Reports.

C

laims m

ust be signed by the local board of education approved authorized official who is legally

authorized to bind the local education agency.

At least one claim should be filed by N

ovember for each federal program

. o

LEAs that have not filed a claim by N

ovember w

ill be contacted.

Policies & Procedures

C-3 7-1-19

334* E

ducation Flexible

Benefit

Allow

ance—C

ertified Personnel.

Funds appropriated by the Legislature for certified em

ployees electing health insurance coverage or as additional benefits through the district cafeteria plan.

335* E

ducation Flexible Benefit A

llowance—

Support Personnel. Funds appropriated by the Legislature for support em

ployees electing health insurance coverage or as additional benefits through the district cafeteria plan.

337* State A

rts Council G

rant. Funds allocated to the LEA by the State A

rts Council.

338* Program

of Parent Education. Funds to provide parent educators practical

information and guidance regarding the developm

ent of language, cognition, social skills, and m

otor development.

339* T

obacco Settlement E

ndowm

ent Trust (T

SET

). Funds for districts to become a

Certified H

ealthy School and to improve health am

ong students, faculty and staff.

350 SPEC

IAL PR

OG

RA

MS—

CA

TEGO

RIC

AL—

SING

LE SOU

RC

E. Funds for special purposes. These program

s would have a single source of funding. U

ses and limitations

are specified by the authority establishing the program, and the funds cannot be used or

diverted to other uses.

351* Im

pact of Mentoring Program

s for Beginning T

eachers

352* T

eacher Induction and Mentor Program

353* O

klahoma E

quity College C

areer Ready D

istrict Hub N

SFY Sub-G

rant. Funds to im

prove or advance student individual career academic planning.

360* A

VID

Grant. State directed grant funds to pay for expenses associated w

ith the A

VID

Program.

361* A

chieving Classroom

Excellence (A

CE

) Technology. Funds received for the

purchase of technology equipment in order to conduct online testing as required by

the AC

E Act of 2005.

362* A

CE

Rem

ediation. Funds received for the costs associated with providing

remediation to students.

363* R

obotics Program. Funds allocated to schools for the purpose of building rem

ote-controlled robots for regional and national com

petitions.

365* A

dvanced Placement T

raining Grant. Funds received to train staff m

embers in

AP strategies, purchase m

aterials for training and/or pay stipends for teachers to train.

367* R

eading Sufficiency Act (R

SA).

368* A

dvanced Placement E

quipment and M

aterials Grant. Funds received to

purchase materials and equipm

ent for advanced placement sites.

369* A

dvanced Placement Incentive for Schools. Funds received for districts w

hose students received a three or higher on a college advanced placem

ent exam.

370* B

otball Program. Funds allocated to schools for the purpose of building and

programing of robots through the botball organization.

371* C

yber Patriot. Cyber D

efense.

Project Report

C-4

7-1-

19

372*

Sy

stem

s Cha

ngin

g O

klah

oma

Rea

ding

Exp

ecta

tions

(SC

OR

E).

Fun

ds aw

arde

d to

sch

ool d

istri

cts t

o im

prov

e lit

erac

y ra

tes a

t the

ele

men

tary

leve

l.

373*

D

ata

Lea

ders

Gra

nt.

Fund

s to

pro

vide

par

ticip

atin

g di

stric

t in

the

OK

ED

Das

hboa

rd P

ilot P

roje

ct.

374*

Rea

ding

and

ST

EM

Ini

tiativ

es (O

klah

oma

Edu

catio

n L

otte

ry T

rust

Fun

d) -

Rev

enue

rec

eive

d to

im

plem

ent

prek

inde

rgar

ten-

thro

ugh-

third

gra

de r

eadi

ng

inte

rven

tion

initi

ativ

es o

r sc

ienc

e, t

echn

olog

y, e

ngin

eerin

g an

d m

ath

(STE

M)

prog

ram

s.

380

SPEC

IAL

PR

OG

RA

MS.

Fun

ds fo

r spe

cial

pur

pose

s. U

ses a

nd li

mita

tions

are s

peci

fied

by th

e au

thor

ities

est

ablis

hing

the

prog

ram

, and

the

fund

s ca

nnot

be

used

or d

iver

ted

to

othe

r use

s.

385*

C

hild

Nut

ritio

n Pr

ogra

m.

Res

trict

ed st

ate

mat

ch fo

r the

ope

ratio

n of

the

lunc

h an

d br

eakf

ast p

rogr

ams,

and

the

snac

k pr

ogra

m.

386*

R

eadi

ng P

rofic

ienc

y A

ct.

388*

A

ltern

ativ

e E

duca

tion

Gra

nts.

389*

Pu

blic

Sch

ool C

lass

room

Sup

port

Gra

nt

390

MIS

CEL

LAN

EOU

S S

TATE

PR

OG

RA

MS.

Cod

e na

me

and

num

ber t

o be

ass

igne

d by

th

e O

klah

oma

Stat

e D

epar

tmen

t of E

duca

tion.

Thi

s inc

lude

s sta

te-d

irect

ed g

rant

fund

s.

391*

C

hart

er S

choo

l Inc

entiv

e G

rant

.

392*

St

uden

t Tra

ckin

g an

d R

epor

ting

Pilo

t (ST

AR

).

396*

A

dvan

ced

Plac

emen

t Ver

tical

Tea

m G

rant

. 39

7*

Okl

ahom

a T

obac

co U

se P

reve

ntio

n an

d C

essa

tion

Prog

ram

. (T

hrou

gh th

e St

ate

Dep

artm

ent o

f Edu

catio

n).

398*

A

cade

mic

Ach

ieve

men

t A

war

ds.

Aw

arde

d th

roug

h th

e O

klah

oma

Stat

e D

epar

tmen

t of E

duca

tion

to c

ertif

ied

pers

onne

l.

400

SER

IES—

MU

LTIS

OU

RC

E PR

GR

AM

S D

ISTR

ICT,

STA

TE, F

EDER

AL

401-

499

VO

CA

TIO

NA

L PR

OG

RA

MS—

MU

LTIS

OU

RC

E—D

ISTR

ICT,

STA

TE A

ND

/OR

FED

ERA

L.

Res

trict

ed fu

nds a

lloca

ted

to th

e com

preh

ensi

ve h

igh

scho

ol an

d th

e are

a voc

atio

nal s

choo

ls fr

om

dist

rict,

stat

e, a

nd/o

r fed

eral

sour

ces.

410

VO

CA

TIO

NA

L A

ND

TEC

HN

ICA

L E

DU

CA

TIO

N.

411*

C

ompr

ehen

sive

Sec

onda

ry P

rogr

ams.

Fun

ds fo

r ins

truct

iona

l act

iviti

es o

ffer

ed

in th

e co

mpr

ehen

sive

sec

onda

ry s

choo

l des

igne

d pr

imar

ily to

pre

pare

and

trai

n st

uden

ts in

one

or m

ore

sem

iski

lled,

skill

ed, o

r tec

hnic

al o

ccup

atio

ns.

41

2*

Voc

atio

nal

Prog

ram

s A

ssis

tanc

e G

rant

s. F

unds

for

the

add

ition

al c

ost

of

oper

atin

g th

e vo

catio

nal p

rogr

am in

clud

ing

purc

hase

of e

quip

men

t, in

stru

ctio

nal

supp

lies,

and

staf

f dev

elop

men

t.

413*

L

ocal

Dir

ecto

rs.

Fund

s for

adm

inis

tratio

n of

voc

atio

nal p

rogr

ams.

418*

B

id A

ssis

tanc

e C

ente

r. S

tate

mat

ch fu

nds r

elat

ed to

act

iviti

es th

at a

ssis

t bu

sine

ss a

nd in

dust

ry in

obt

aini

ng g

over

nmen

t con

tract

s.

Project Report

JOIN

T FE

DER

AL P

RO

GR

AMS

CLA

IMS

PRO

CED

UR

ES

57

List

of A

pplic

able

Pro

gram

s Ti

tle IV

, Par

t B -

21st C

entu

ry C

omm

unity

Le

arni

ng C

ente

rs

Proj

ect 5

53, 5

54

Offi

ce o

f Fam

ily &

Com

mun

ity

Enga

gem

ent

Title

I, P

art A

Pr

ojec

t 511

Offi

ce o

f Fed

eral

Pro

gram

s

Title

I, P

art A

– N

egle

cted

Pr

ojec

t 518

Ti

tle I,

Par

t C –

Mig

rant

Pr

ojec

t 521

Ti

tle I,

Par

t D S

ubpa

rt 1

– D

elin

quen

t Pr

ojec

t 531

Ti

tle I,

Par

t D S

ubpa

rt 2

– D

elin

quen

t (L

EAs)

Pr

ojec

t 532

Title

II, P

art A

– P

repa

ring,

Tra

inin

g, a

nd

Rec

ruiti

ng H

igh-

Qua

lity

Teac

hers

, Pr

inci

pals

, and

Oth

er S

choo

l Lea

ders

Pr

ojec

t 541

Title

II, P

art B

– M

ath

and

Scie

nce

Partn

ersh

ip

Proj

ect 5

42, 5

44, 5

45

Title

III,

Part

A –

Engl

ish

Lear

ners

Pr

ojec

t 572

Ti

tle II

I, Pa

rt A

– Im

mig

rant

Pr

ojec

t 571

Ti

tle IV

, Par

t A –

Stu

dent

Sup

port

and

Acad

emic

Enr

ichm

ent F

orm

ula

Gra

nt

Proj

ect 5

52

Title

V, P

art B

– R

EAP

Flex

Aut

horit

y

Proj

ect 5

86

Title

V, P

art B

, Sub

part

2 –

Rur

al a

nd L

ow

Inco

me

Scho

ols

Pr

ojec

t 587

Title

IXA–

Hom

eles

s C

hild

ren

and

Yout

hs

Proj

ect 5

96

Scho

olw

ide

Con

solid

atio

n of

Fed

eral

Fu

nds

or C

onso

lidat

ed A

dmin

istra

tive

Cos

ts (C

AC)

Proj

ect 7

85, 7

86

Title

I, P

art A

– S

choo

l Im

prov

emen

t Pr

ojec

t 515

Offi

ce o

f Sch

ool S

uppo

rt &

Impr

ovem

ent

Scho

ol Im

prov

emen

t Gra

nt (S

IG) P

roje

ct

Proj

ect

503,

504

, 516

, 51

9, 5

37

Title

I, P

art E

, Okl

ahom

a St

rivin

g R

eade

rs

Com

preh

ensi

ve L

itera

cy In

itiat

ive

Proj

ect 5

38

IDEA

Flo

w T

hrou

gh F

unds

Pr

ojec

t 621

,623

,625

, 62

6, 6

27

Offi

ce o

f Spe

cial

Edu

catio

n Pr

esch

ool A

ges

3-5

641,

642

The

purp

ose

of th

is d

ocum

ent i

s to

pro

vide

Loc

al E

duca

tion

Agen

cies

(LEA

s) w

ith c

ompr

ehen

sive

cla

ims

proc

edur

es t

o as

sist

the

m in

pre

parin

g cl

aim

s fo

r su

bmis

sion

to

the

Okl

ahom

a St

ate

Dep

artm

ent

of

Educ

atio

n (O

SDE)

.

Policies & Procedures

56

FED

ER

AL

FUN

DS

Title 70, Section 18-104. Purpose of Funds - Federal Funds.

A. The funds apportioned and disbursed to the several school districts of the state shall be for the purpose of aiding

each school district receiving the same to finance its school budget for each fiscal year. The State B

oard of Education shall notify the county clerk, the board of education, superintendent of each school district and the school district treasurer of the tentative am

ount said district is to receive from the funds apportioned under the

provisions of this article and disbursed according to the provisions hereof. After such allocation of State A

id has been m

ade by the State Board of Education and certified to the treasurer of the school district and district

superintendent of schools, such aid may be included as probable incom

e by the board of education in its Estim

ate of Needs and Financial Statem

ent as submitted to the county excise board, and said excise board shall

include such amount in the approved appropriations, and in addition thereto any federal aid certified or allocated

by the State Board of Education shall be included in the appropriation m

ade by the excise board if requested by the board of education; provided, no such federal aid estim

ate shall be used in any way to reduce the State

Foundation Aid or Incentive A

id for such school district or sustain a protest for the reduction of a tax levy. If such allocation of aid is not included in the board of education's estim

ate of needs, it shall be added by the county clerk to the item

s of appropriation designated by the board of education of the school district. Funds received under the provisions of this article shall be deposited in the general fund of such school district. Provided, funds received from

the federal government for current expense purposes shall likew

ise be added to the appropriation of the general fund if so designated by the board of education of such school district. Provided, further, that the board of education of a school district m

ay enter into agreements w

ith federal agencies for educational projects and program

s to be maintained in such districts; and federal funds received by

the district in pursuance thereof shall, consistent with the agreem

ent and requirements of the federal agency, be

kept, administered and disbursed in such m

anner as may be prescribed by rules and regulations of the board of

education.

B. If the State B

oard of Education should ascertain that allocation of State Aid to any school district has so changed

as to reduce its State Aid, then the State B

oard of Education shall forthwith notify the district superintendent,

the clerk of the board of education, and the treasurer thereof, as to the amount of reduction in the allocation of

State Aid. If there has been an overpaym

ent the same shall be returned to the State Treasurer and credited to a

refund account which shall be available for further paym

ent of State Aid. W

henever it becomes necessary for a

school district to refund any overpayment of m

onies previously received, the school district shall issue such w

arrant against a properly approved encumbrance in the m

anner provided by law. Such claim

or encumbrance

shall be coded as a refund of prior revenue and paid from the current expense appropriation of the general fund

or such other fund or account from w

hich such refund may properly be paid by the school district.

SUPE

RIN

TE

ND

EN

TS PA

ID W

ITH

FED

ER

AL

FUN

DS

Uniform

Grants G

uidance 2 CFR

200.444

23. General costs of governm

ent.

a. The general costs of government are unallow

able (except as provided in section 200.474). These include:

(1) Salaries and expenses of the Office of the G

overnor of a state or the chief executive officer of a local governm

ent or the chief executives of an Indian tribe.

(2) Salaries and other expenses of a state legislature, tribal council, or similar local governm

ental body, such as a county supervisor, city council, school board, etc., w

hether incurred for purposes of legislation or executive direction.

Policies & Procedures

C-5 7-1-19

419* Form

ula Operations. Funds for providing vocational training for students

enrolled in approved vocational programs.

420 C

AR

L D. PER

KIN

S VO

CA

TION

AL A

ND

APPLIED

TECH

NO

LOG

Y ED

UC

ATIO

N

AC

T (FEDER

AL FU

ND

S).

421* Secondary. Funds from

Carl Perkins C

areer and Technology Education Act of

2006 to provide specialized program services and activities for serving secondary

students. (CFD

A N

umber 84.048)

422* Postsecondary. Funds from

Carl Perkins C

areer and Technology Education Act of

2006 to

provide specialized

program

services and

activities for

serving postsecondary students. (C

FDA

Num

ber 84.048)

423* C

onsortium A

greement. Funds from

Carl Perkins C

areer and Technology Education A

ct of 2006 for districts that have formed a consortium

to provide specialized program

services and activities for serving secondary students. (C

FDA

Num

ber 84.048)

424* C

arl Perkins Supplemental G

rants. Am

ounts awarded on a com

petitive basis from

the 10 percent reserve funds in the Carl Perkins C

areer and Technology Act

of 2006, designated for innovation and specialized program services and activities

for serving secondary and postsecondary students. (CFD

A N

umber 84.048)

426* C

arl Perkins High Schools-T

hat-Work G

rants. Am

ounts awarded on a

competitive basis from

the ten percent reserve funds in the Carl Perkins C

areer and Technology A

ct of 2006, designated for High Schools That W

ork activities. (C

FDA

Num

ber 84.048)

429* T

ech Centers T

hat Work. (C

FDA

Num

ber 84.048)

430 B

USIN

ESS AN

D SER

VIC

E IND

USTR

Y.

431* E

AR

N, Incubator. Funds to provide training opportunities to displaced w

orkers and start-up businesses.

432* T

raining for Industry Grow

th (TIG

). Funds for the purpose of helping fill a critical need identified by em

ployers within a specific occupational area in a

defined geographic region of the state.

433* C

ustomized Industry or G

overnment E

ntity Training. C

ustomized training

designed for employees of one or a specific group of businesses or governm

ent entities.

434* T

raining for Industry Program (T

IP). Funds to provide training for new jobs

created in new or expanding com

panies.

435* A

gricultural Business M

anagement (A

BM

), Business D

evelopment Program

(B

DP),

Managem

ent D

evelopment

Group

(MD

G),

Small

Business

Managem

ent (SBM

), Self-Em

ployment T

raining (SET

). Custom

ized adult training program

s.

436* B

id Assistance C

enter. Federal funds related to activities that assist business and industry in obtaining governm

ent contracts. (CFD

A N

umber 12.002)

437* B

roker Agent (M

anufacturing Alliance).

438* O

klahoma M

anufacturers' Exchange.

Project Report

C-6

7-1-

19

440

AD

ULT

TR

AIN

ING

.

441*

A

dult

Car

eer

Dev

elop

men

t. F

unds

for a

dults

and

out

-of-

scho

ol y

outh

that

are

no

t in

a reg

ular

ly p

resc

ribed

pro

gram

of s

tudi

es.

Thes

e fun

ds ar

e to

deve

lop

skill

s an

d kn

owle

dge

to m

eet v

ario

us im

med

iate

and

long

-ran

ge n

eeds

.

444*

Fi

refig

hter

Tra

inin

g In

itiat

ive

(FFT

). Fu

nds t

o pr

ovid

e tra

inin

g an

d te

stin

g fo

r vo

lunt

eer f

irefig

hter

s.

447*

O

ccup

atio

nal S

afet

y an

d H

ealth

Ass

ocia

tion

(OSH

A) S

afet

y T

rain

ing

for O

il an

d G

as.

(CFD

A N

umbe

r 17.

502)

448*

Sa

fety

. Fu

nds t

o pr

ovid

e sa

fety

trai

ning

for p

ublic

and

priv

ate

empl

oyer

s.

450

OTH

ER V

OC

ATI

ON

AL

JOB

TR

AIN

ING

GR

AN

TS.

451*

W

orkf

orce

Inv

estm

ent A

ct (W

IA)—

Dis

cret

iona

ry.

Fund

s fo

r pro

gram

s an

d se

rvic

es c

ertif

ied

as W

IA e

ligib

le to

serv

e ad

ults

and

out

-of-

scho

ol y

outh

.

(CFD

A N

umbe

r 17.

250)

452*

T

empo

rary

Ass

ista

nce f

or N

eedy

Fam

ilies

(TA

NF)

. Fun

ds re

ceiv

ed fr

om fe

dera

l so

urce

s to

prov

ide b

asic

educ

atio

n, d

istri

bute

d to

scho

ol d

istri

cts t

hrou

gh th

e Sta

te

Dep

artm

ent o

f Car

eer a

nd T

echn

olog

y Ed

ucat

ion.

(C

FDA

Num

ber 9

3.55

8)

454*

W

orkf

orce

Inve

stm

ent A

ct (F

eder

al).

(CFD

A N

umbe

r 17.

255)

456*

Jo

b T

rain

ing—

OJT

(Fed

eral

–Dep

artm

ent o

f Hum

an S

ervi

ces o

r Dep

artm

ent

of R

ehab

ilita

tion

Serv

ices

). (C

FDA

Num

ber 8

4.12

6)

457*

R

ural

Hea

lth.

Fund

s to

ass

ist i

n re

crui

ting

and

train

ing

heal

th c

are

wor

kers

in

rura

l are

as.

(CD

FA N

umbe

r 93.

241)

460

OTH

ER C

AR

EER

TEC

HN

OLO

GY

SER

IES.

461*

St

atew

ide

Prog

ram

s. F

unds

for e

ligib

le p

rogr

ams t

o se

rve

stud

ents

.

462*

Y

outh

App

rent

ices

hip.

46

3*

Tem

pora

ry A

ssis

tanc

e for