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CODED : coding obstacles districts encounter daily : a quick reference guide to common coding situations for school financial accounting personnel, 2012

Okla State Agency	Education, Oklahoma State Department of
Okla Agency Code	'265'
Title	CODED : coding obstacles districts encounter daily : a quick reference guide to common coding situations for school financial accounting personnel, 2012
Alternative title	Coded handbook
Authors	Oklahoma. State Department of Education.
Publication Date	2012-07
Frequency	Annual
Publication type	Guide
Purpose	Each year the Financial Accounting/Oklahoma Cost Accounting System (OCAS) office receives the financial transactions for the preceding fiscal year from over 540 Oklahoma school districts, charter schools, and interlocals. The data received becomes a part of an information network accessed daily by any party interested in the use of public education funds. Some of those entities include: the Governor’s office, the Legislature, the U.S. Department of Education, the National Center for Education Statistics, the State Auditor and Inspector’s Office, the Oklahoma Education Association, and the general public; In addition, the OCAS data is used to meet federal program compliance for Maintenance of Effort (Code of Federal Regulations 34, Part 200.64--No Child Left Behind and Part 300.197--Special Education), Indirect Cost (Code of Federal Regulations 34, Part 75.561), and Excess Cost (Code of Federal Regulations 34, Part 300.184). This list increases each year. Therefore, clarity and accuracy in the reporting of the district data is imperative.; Though each year brings increased precision in the use of OCAS, our office has identified areas of weakness or confusion in certain coding transactions. This booklet addresses such coding issues as petty cash, child nutrition funds, and fund transfers. Our office has also tried to provide appropriate functions and objects for goods or services that are common to all districts. Perhaps you will find answers to questions that your school itself has risen in the past. We hope it becomes an effective tool in your job performance.
Notes	Revised - July 2012--cover, Reprint April 2011--inside front cover;
For all issues click	E1800.5 C669o
Digital Format	PDF, Adobe Reader required
ODL electronic copy	Filed with documents.ok.gov submissions system
Rights and Permissions	This Oklahoma state government publication is provided for educational purposes under U.S. copyright law. Other usage requires permission of copyright holders.
Language	English
Date created	2013-02-08
Date modified	2013-12-03

Title	Page 1
Date created	2013-02-08
Date modified	2013-02-08

CODED : coding obstacles districts encounter daily : a quick reference guide to common coding situations for school financial accounting personnel, 2012

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