Oklahoma Administrative Code › Title 210 - State Department of Education › Chapter 25 - Finance › Subchapter 5 - Budgeting and Business Management › Part 2 - PERSONNEL AND PROCEDURES › Section 210:25-5-11 - The school district treasurer

Current through Vol. 41, No. 20, July 1, 2024
(a)
Overview.
The law requires the county treasurer of each county to
				  also be the school district treasurer for all school districts in the County,
				  except that the board of education in each school district may appoint a local
				  treasurer. All school districts are also allowed to employ an assistant local
				  treasurer. An assistant local treasurer may perform any of the duties and
				  exercise any of the powers of the local treasurer with the same force and
				  effect. A school district treasurer or assistant treasurer may also serve as a
				  minute clerk. The local treasurer and/or assistant treasurer shall be a
				  resident of this state. A local treasurer or assistant local treasurer may be
				  appointed for more than one school district. Since the State Auditor and
				  Inspector is directly charged by law to prescribe the forms and procedures for
				  the operation of the county treasurer's office, nothing herein is intended to
				  disturb or supersede any directive or advice from the Auditor's Office. It is,
				  however, agreed upon by the above mentioned office and the Department of
				  Education that if the treasurer follows the principles and procedures as
				  provided below for the operation of the local treasurer's office of the school
				  district, a valuable service to boards of education, taxpayers and the general
				  public will occur.
(b)
Duties
				  and responsibilities.
The Treasurer is required by law to:
(1) Ensure that warrants shall show warrant
				  number, fiscal year, and fund against which the warrant is being
				  drawn.
(2) Code all receipts using
				  the Oklahoma Cost Accounting System dimensions of Fiscal Year, Fund, Project
				  Reporting, Source of Revenue, Program, and Operational Unit, to the bold
				  dimension for State Department of Education requirements. If coded in detail
				  have ability to roll dimensions to the bold for magnetic media transfer to
				  State Department of Education.
(3)
				  The Treasurer of a School District shall keep the following computerized
				  records based on the following format:
(A)
				  SA&I, Form 208 (1967) Treasurer's General Ledger.
(B) SA&I, Form 2061 (1967) Treasurer's
				  Cash Ledger.
(C) SA&I, Form
				  2062 (1967) Treasurer's Investment Ledger.
(D) SA&I, Form 207 (1967) Treasurer's
				  Warrant Ledger.
(E) SA&I, Form
				  411 (1967) Treasurer's Receipt.
(F)
				  SA&I, Form 410 (1967) Treasurer's Check.
(G) SA&I, Form 1141 (1967) Bond
				  Register.
(H) Deposit
				  Books.
(I) Such other records as
				  may be deemed advisable or useful.
(4) The Treasurer shall also maintain
				  adequate files of:
(A) Paid Warrants-Warrants
				  purchased with a treasurer's check, shall be filed by group in the numerical
				  order of the treasurer's checks which paid them. Each group of warrants paid by
				  a treasurer's check shall also have a copy of the treasurer's check with which
				  they were purchased attached to them.
(B) Voided Warrants--Shall be filed in the
				  numerical order of their issuance by fund and by fiscal year in a separate file
				  and shall be sufficiently mutilated to prevent their being cashed but not
				  mutilated as to not be identifiable.
(C) Paid Bonds and Coupons.
(D) Canceled Bonds and Coupons.
(E) Bank and fiscal agency statements,
				  including deposit tickets and paid warrants/checks.
(F) County Clerk's remittance
				  advises.
(G) Copies of any
				  directive from the County Clerk or County Excise Board supplementing, changing
				  or transferring appropriation balances.
(H) State Board of Education notices and
				  allocation of State and Federal Aid.
(I) School board resolutions pertinent to the
				  conduct of the School Treasurer's office and duties.
(J) Letters, memos, or other supporting data
				  pertaining to transactions of the school district or to the operation of the
				  Treasurer's office.
(K) Any other
				  files which may be considered advisable or useful.