Oklahoma Administrative Code › Title 375 - Oklahoma State Bureau of Investiation › Chapter 8 - Records Retention and Destruction › Subchapter 5 - Financial Records › Section 375:8-5-1 - Accounting records

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Unless specifically provided otherwise by administrative rule, all accounting
				records shall be retained in house until placed in permanent storage. Such
				documents shall be held in permanent storage for perpetuity. Once placed in
				permanent storage, all such documents stored in house may then be retained or
				destroyed at the discretion of the Director.
(b) The following records shall be retained
				in house until placed in permanent storage. Such documents shall be held in
				permanent storage for perpetuity. Once placed in permanent storage, all such
				documents stored in house may then be retained or destroyed at the discretion
				of the Director.
(1) Copies of OSF Form 3,
				"Notarized Claim Form"; OSF Form 15A, "Claim Jacket Form"; OSF Form 15B,
				"Inter/Intra Payment"; OSF Form 19, "Travel Voucher"; Affidavit-Actual and
				Necessary Unreceipted Travel Expenses; and OSF Form 19A, Travel Voucher
				Attachment submitted to the Office of State Finance for payment of financial
				obligations other than payrolls,
(2) Copies of OSF Form 14, "Claim for
				Disbursement of Payroll Withholdings" and OSF Form 9, "Imprest Cash
				Form",
(3) Copies of affidavits
				submitted to the State Treasurer's Office requesting the issuance of warrants
				to replace warrants that have been lost, stolen, or destroyed,
(4) Copies of affidavits submitted to the
				Office of State Finance requesting the issuance of warrants to replace warrants
				issued in error,
(5) Copies of OSF
				Form 20A and 2-20 requesting the issuance of warrants to replace ones which
				have been statutorily canceled,
(6)
				Copies of OSF Form MWC, "Request For Miscellaneous Warrant Cancellation",
				submitted to the Office of State Finance,
(7) Copies of OSF Form 6 or any form used to
				acquire goods and services when it is not feasible or required to go out on
				competitive bid,
(8) Records of
				Accounts receivable by the OSBI, billing on those accounts receivable, and any
				supporting documents.
(9) Copies of
				monthly computer printouts from the Office of State Finance listing all
				miscellaneous warrants issued during the reporting period,
(10) Correspondence from the OSBI and Stop
				Payment Forms completed by Treasurer's office employees when OSBI request that
				warrants not be redeemed for payment,
(11) Copies of forms submitted to the State
				Treasurer's Office along with deposits of funds to Treasury Fund Accounts and
				supporting information,
(12) Copies
				of documents, including Agency Summary/Activities Statements and reconcilement
				of Official Depository Balance as per Statement Rendered by the State
				Treasure's Office, used to reconcile OSBI accounting with those compiled by the
				State Treasurer's Office,
(13)
				Copies of OSF Form 18 submitted to the Office of State Finance requesting
				permission to establish special accounts,
(14) Copies of letters submitted to the State
				Treasurer's Office requesting the establishment of an Agency Clearing
				Account,
(15) Invoices, vouchers
				and supporting documentation for payment of obligations from OSBI Special or
				Clearing Accounts,
(16) Vouchers
				written on special accounts that are ultimately returned to the OSBI and not to
				the State Treasurer,
(17) Copies of
				OSF Form 11, "Agency Clearing Account Report" and OSF Form 11A, "Agency Special
				Account Report" detailing transactions through clearing and special
				accounts,
(18) Records pertaining
				to deposits previously credited to OSBI accounts by the State Treasurer's
				Office that have been 'charged back' because of checks that were returned by
				banks for insufficient funds, closed accounts, or other reasons, including but
				not limited to, checks returned and Charge Back Slips listing agency names,
				account numbers, amounts being charged back and transaction dates,
(19) Records of both corporate and individual
				bankruptcy filings, notices of creditors meetings, and related incoming and
				copies of outgoing correspondence,
(20) Annual year-end GAAP reports and
				supporting information.