Okla. Stat. tit. 70, § 70-3903

Allotments - Accounting classification - Petty cash funds - Expenses

of Boards - Educational and general income.

(a) The Oklahoma State System of Higher Education shall operate

an allotment system similar to the procedure set out in the Oklahoma

State Finance Act, Section 34 et seq. of Title 62 of the Oklahoma

Statutes, for other agencies of the state except that the State

Regents shall be substituted for the Director of the Office of

Management and Enterprise Services in connection with approving

allotment requests of the constituent institutions and agencies

comprising the State System. The account classification for the

State System shall conform as nearly as possible with the

classification of accounts recommended by the publications of the

National Association of College and University Business Officers.

The State Regents shall allocate to each institution and agency in

the State System, from the consolidated or lump-sum appropriation

made by the Legislature, an amount sufficient to meet the needs and

functions of the institution or agency for the entire year. Upon

such allocation, monies appropriated for educational and general

purposes shall be transferred to the Educational and General

Operations Revolving Fund of the institution or agency and monies

appropriated for capital improvement purposes shall be transferred

to the Capital Improvement Revolving Fund of the institution or

agency. The amount allocated to an institution or agency for each

fiscal year shall be made in a lump sum without regard to uniform

budget or accounting classifications, but shall not be available for

expenditure until subsequently allotted by the State Regents.

(b) The State Regents, with the approval of the Director of the

Office of Management and Enterprise Services, may allot money to any

such institution or agency to establish and operate a petty cash

fund at the institution or agency; said fund shall only be

reimbursed upon the filing of claims showing the purposes for which

the money was expended. No single expenditure from any petty cash

fund so established and operated shall exceed Five Hundred Dollars

($500.00). Splitting of invoices for the purpose of avoiding this

limitation is prohibited. Except for payments to sports officials,

research participants, refunds to students, competition judges, and

temporary farm crews employed at Oklahoma Agricultural Experiment

Stations, expenditures from such fund for personal services, travel

reimbursement, or professional services are prohibited. Further,

the exemption for payments to sports officials and refunds to

students is limited to only those institutions which have previously

Oklahoma Statutes - Title 70. Schools Page 1565

been authorized to participate in both the "Alternate Claims

Processing", by the Director of the Office of Management and

Enterprise Services, and "Remote Warrant Printing", by the State

Treasurer. The Oklahoma State Regents for Higher Education shall

publish uniform guidelines applicable to all institutions of higher

education for expenditures from petty cash funds, which shall be

strictly adhered to.
ized to participate in both the "Alternate Claims

Processing", by the Director of the Office of Management and

Enterprise Services, and "Remote Warrant Printing", by the State

Treasurer. The Oklahoma State Regents for Higher Education shall

publish uniform guidelines applicable to all institutions of higher

education for expenditures from petty cash funds, which shall be

strictly adhered to.

(c) Governing boards of control are integral parts of

institutions under their respective jurisdiction; therefore, the

expenses of boards in carrying out their respective duties shall be

paid from the operating budgets of the institutions and other budget

agencies under their jurisdiction. In cases where a board is the

governing board for two or more institutions and/or other budget

agencies, the board shall prorate its operating expenses among the

institutions and/or other budget agencies so governed. Prior to the

beginning of the fiscal year, each board shall prepare a budget,

setting out in detail its necessary expenses for the entire fiscal

year and shall, not later than July 1, file a copy of its budget

with the President Pro Tempore of the Senate, the Speaker of the

House of Representatives, the Director of the Office of Management

and Enterprise Services and the Legislative Service Bureau. Said

budget shall include all full-time-equivalent positions in each

activity or division and an itemization of all sources of income

used for operations and programs. Each board shall revise its

budget, if necessary, and provide said revisions to the President

Pro Tempore of the Senate, the Speaker of the House of

Representatives, the Director of the Office of Management and

Enterprise Services, and the Legislative Service Bureau not later

than January 1 of each year. In cases where a board has

jurisdiction over two or more institutions or budget agencies, it

shall, not later than July 1, notify the President of each

institution as to the amount of its pro rata share of the board's

expense budget that will be assessed against the institution and/or

other budget agency during the fiscal year.

(d) Prior to the beginning of the fiscal year, the coordinating

board of the Oklahoma State Regents for Higher Education shall

prepare a budget setting out in detail its necessary expenses for

the entire fiscal year, and, not later than July 1, shall file a

copy of its budget with the Director of the Office of Management and

Enterprise Services and the Legislative Service Bureau. The State

Regents shall allocate the money required to fund its budget prior

to making distribution of appropriated monies to the various

institutions of The Oklahoma State System of Higher Education.

(e) The Division of Central Accounting and Reporting shall make

cash allocations of revenue in accordance with Section 23 of Article

X of the Oklahoma Constitution, to each institution and agency,

considering the total allocation made by the State Regents from the

Oklahoma Statutes - Title 70. Schools Page 1566

lump-sum legislative appropriation as the total appropriation for

the institution or agency, in lieu of legislative appropriations.

All income available to an institution or agency for educational and

general purposes, as defined in the uniform budget and accounting

classifications recommended by the publications of the National

Association of College and University Business Officers, and

including income defined by law as revolving fund income, shall

operate as a continuing nonfiscal appropriation which may be

expended for any educational and general purpose for which

appropriated funds may be expended, if allocated and allotted in

accordance with the Oklahoma State Finance Act, as provided in this

section; provided that no obligation shall be incurred in excess of

the unencumbered balance of cash on hand.
as revolving fund income, shall

operate as a continuing nonfiscal appropriation which may be

expended for any educational and general purpose for which

appropriated funds may be expended, if allocated and allotted in

accordance with the Oklahoma State Finance Act, as provided in this

section; provided that no obligation shall be incurred in excess of

the unencumbered balance of cash on hand.

(f) At least thirty (30) days prior to the beginning of each

fiscal year, each of the constituent institutions and agencies shall

file with the State Regents its request for appropriation allotments

for each of the purposes for which expenditures are to be made. Such

requests shall be in conformity with the uniform budget or

accounting classifications recommended by the publications of the

National Association of College and University Business Officers.

Each request for appropriation allotments shall show the amount

required to finance each item of the request for the entire year and

for each quarter or each six-month period within the fiscal year, as

required by the Director of the Office of Management and Enterprise

Services. The State Regents, or their designated official or

employee who has been authorized to approve itemized allotment

requests, shall consider the allotment requests for the purpose of

making a determination that: (1) the current financial requirements

of the institution or agency concerned justify the allotment to be

made; (2) the accounting classification is sufficient to reflect the

purpose for which expenditures are to be made and that such

classification is in accordance with the budget classifications

adopted by the Director of the Office of Management and Enterprise

Services and the State Regents, which shall conform as nearly as

possible to the account classification recommended by the

publications of the National Association of College and University

Business Officers; and (3) the realization of estimated revenues

determined by the Director of the Office of Management and

Enterprise Services is sufficient to allow the commitments to be

made. In allotting appropriations and other funds, and approving

subsequent allotments, which may be required by each institution and

agency the State Regents shall follow the same general procedure as

other agencies of the state not under the control of the State

Regents, except as otherwise provided in this section. All forms

and account classifications shall be mutually agreed upon by the

Director of the Office of Management and Enterprise Services and the

State Regents. The State Regents shall file approved requests of

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constituent institutions and agencies with the Division of Central

Accounting and Reporting. The State Regents and the Director of the

Office of Management and Enterprise Services shall approve any

request from the administrative head of a constituent institution or

agency for amendment of the approved schedule of positions and

salaries or transfers between items, so long as the currently

approved allotment for such purposes is not exceeded and each such

amendment shall be filed with the Director of the Office of

Management and Enterprise Services, in such detail as he may

require, prior to the date on which the first payroll or other

disbursement affected by such amendments is submitted for payment.

In the event that the realization of estimated revenues at any time

during the fiscal year indicates that the total revenue from that

fiscal year to any state fund will be insufficient at the end of the

fiscal year to meet the total appropriations from that fund, the

Director of the Office of Management and Enterprise Services shall

notify the State Regents as to the amount of reduction necessary

against the consolidated, or lump-sum appropriation, made to the

State Regents.
year indicates that the total revenue from that

fiscal year to any state fund will be insufficient at the end of the

fiscal year to meet the total appropriations from that fund, the

Director of the Office of Management and Enterprise Services shall

notify the State Regents as to the amount of reduction necessary

against the consolidated, or lump-sum appropriation, made to the

State Regents.

(g) The State Regents in making itemized allotments during the

fiscal year, may reserve an amount sufficient to meet a reasonable

failure of revenue until receipt of notice from the Director of the

Office of Management and Enterprise Services that the realization of

estimated revenues indicates that the total appropriations may be

allotted for expenditure. Upon receipt of notice from the Director

of the Office of Management and Enterprise Services of a necessary

reduction in the consolidated, or lump-sum appropriation, to meet a

failure in revenue, the State Regents shall immediately take action

to control the approval of subsequent allotment requests sufficient

to make the aggregate reduction in allotments of all constituent

institutions under their control equal the amount of reduction

ordered against the lump-sum appropriation made by the Legislature.

Such reductions against the lump-sum appropriation shall not exceed

the percentage reduction ordered against other agencies of the

state, in accordance with Section 23 of Article X of the Oklahoma

Constitution.