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421 N.W. 13th, Suite 290
Oklahoma City, OK 73103


Ledgers and Budgets

 

The purpose of this section is to provide districts with information about DAC ledgers and budgets.

 
Reconciliation
This section describes the processes by which we reconcile with the Office of State Finance (OSF) each month.

Sometime between the fifth and the eighth of each month, we print several reports of the previous month's activity for the accounting manager to reconcile, including payroll, deposits, expenses, to our internal accounting systems.  Once DAC has reconciled with OSF, ledgers are printed and mailed to district offices.  It is imperative that districts verify the month's activity, to complete the reconciliation process.

Ledgers
Account Ledgers are prepared and provided to Finance Coordinators as a recap of payroll, expenditures, and deposits on behalf of the district.  As the point of contact, the Finance Coordinator will be given general information to disseminate to the entire district.

Finance Coordinators should review and verify all the ledger data for accuracy and consistency with the district's local records.  Any discrepancies need to be reported in writing (e-mail is fine) to the DAC Accounting Manager as soon as possible.  A local accounting of all activity should be kept as well, particularly when it comes to grants.

The DAC Finance Division has developed some very basic, easy-to-use, Excel spreadsheets to aid districts in the tracking of their funds.  These can be found in the Finance Forms section.


Appropriated Funds versus Non-Appropriated Funds
Appropriated funds are designated by the number 19X (X represents the fiscal year).

Each year the Oklahoma Legislature appropriates funds to state agencies operational expenses.  The appropriation for District Attorneys is allocated by District Attorneys Council using a complex Zero-Based State Funding Formula, based primarily on population and crime rates.  The entire agency's appropriation (all District Attorney's) is not in our account at OSF.  A deposit is made for one-twelfth (1/12) of our total budget each month.  Therefore, monthly expenses are limited to one-twelfth of the total appropriation.

Non-appropriated funds are designated by the number 210.  
These include but are not limited to:  Bogus Check, Drug Asset Forfeiture, Byrne Grant, VAWA, VOCA, Child Support, JAIBG and Miscellaneous.  These monies are generated locally or are received from a grant source.

Funds may be transferred between accounts with the same fund number, but my not be transferred between different fund numbers.  For example, funds may not be transferred from Bogus Check to State Appropriations.

Non-appropriated or revolving balances are carried forward from one fiscal year to the next, except for JAIBG and Child Support, because they are contracts.  Both negative and positive balances are carried forward, meaning that if you over-expend a grant you will be required to bring that account to a zero balance with additional funds.  However, grant funds from a previous year cannot be used to fund expenses into the next year, without a grant extension (refer to your Grant Financial Manual for further details).  In addition, funds for the next fiscal year cannot be used to make up expended costs from the previous fiscal year.  Each grant has a different manual, as there are different rules governing each.  Please note that a grant cycle may differ from the state fiscal year and from other grants that you may receive.  If you need specific information on a particular grant, please contact the Grants Division at DAC.

Cash Ledgers
Most of our ledgers are cash ledgers and are similar to checkbooks.  A cash ledger is one that does not have a beginning balance.  The ledger amount is like your checkbook.  The amount on deposit is the amount that can be expensed at DAC and this balance may not be negative.  Child Support and JAIBG account ledgers will generally show a negative balance as we are usually waiting on reimbursement from another state agency.


Allocated Ledgers
Allocated funds, such as State Appropriations and VW Services, list the amount of your total allocation.  Payroll and various claims post to the ledgers each month, reducing the balance remaining.

Contract Ledgers
Child Support and JAIBG ledgers list the awarded amount or contract amount.  This money is not on deposit at DAC.  We request the amount needed to cover expenses for the month from the Department of Human Services-CSED and the Office of Juvenile Affairs.  Both the contract balance and the cash balance are reflected on the ledgers. 


Grant Funds - Deposited into the District Attorneys Depository Account
Per the State Auditor and Inspector's Office, it is not necessary to deposit the total amount of grant funds into the county's appropriated accounts.  All grant funds should be deposited into the District Attorneys Official Depository Account.  Then, on the same day as the deposit, prepare one voucher to DAC for all Payroll expenses and a second voucher, if necessary, to the appropriate cash fund for local expenses.  Additionally, if grant funds are for payroll only, districts may endorse the check/warrant and send it with a deposit transmittal directly to DAC for deposit.  The district should keep a copy of the check for their records.

Draw accordingly for known expenses.  If you have a longevity payment or if the CompSource Oklahoma bill (workers comp) is coming due, draw for those items and send it to DAC.  As it is stated in the Grants Financial Guide your request for funds is an estimate of needs, not just a figure derived by dividing the award amount by 12.  Although you should not keep excess funds on hand, your grant ledgers should not be negative either.  The amounts that you send to DAC are usually estimated and not your actual costs.  Actual costs are reflected on your DAC ledger and should match your Quarterly Financial Status Reports.  Refer to your Grants Financial Guide.

Budgets
District Attorneys submit budget estimates to DAC prior to the beginning of each fiscal year.  All payroll and travel are required by statute to be processed and budgeted through DAC.  If during the fiscal year a budgeted fund is estimated to be exceeded by more than 10%, a revised budget must be submitted to DAC.

Maintenance and Operation (M&O)
Districts may chose to pay M&O through certified county funds or directly through a local account, such as Bogus Check.

Oklahoma Statutes require that money earmarked for county M&O be certified.  DAC submits certification letters to the County Clerks, to guarantee reimbursement up to the certified amounts.  These amounts can be changed during the fiscal year, with written notification.  In this case, DAC sends an amended certification letter to the county with the new amount and a copy is also sent to the District Attorney.  These county reimbursements for M&O post to the ledgers each month as they are processed.

Counties are required by statute to submit a detailed request for reimbursement to DAC within 5 working days after the end of each month.


DAC Billings
Please be cognizant of the following items that affect your budget.  Some items are mandatory, while others are optional.

IT/MIS User Fees
                                                     Annually
Oklahoma Supreme Court Network (OSCN)             
Annually
CompSource Oklahoma (workers comp)                  Quarterly
DCS Risk Management
       Property Insurance                                           Annually
       Personal Vehicle Liability                                  
Annually
      Tort Liability                                                      Annually
       D&O Liability                                                     Annually
       State Vehicle Insurance
                                   Annually

Please note that the CompSource Oklahoma bill is based on actual payroll costs from the previous quarter.  Previous bills should be a good estimate of costs.