State Aid

School District Reporting Site
(for administrators only, password protected)

• Audit Contract Letter (pdf) - February 7, 2009
• Auditor List 2009 (pdf)
• Audit Contract 2009 (pdf)
• 2009 CODED Handbook (pdf)

Oklahoma Cost Accounting System
• 2009 Oklahoma Cost Accounting System Manual (pdf)
• 2010 Oklahoma Cost Accounting System Manual (pdf)
• Oklahoma Cost Accounting System (OCAS) school reports

The State Board of Education Policies and Procedures for Implementation of the Oklahoma Cost Accounting System (OCAS) and School Finance was presented to the Oklahoma State Board of Education during a regular meeting on March 19, 1992.

These policies and procedures have been prepared to assist in the implementation for financial transactions utilizing the coding structure of the Oklahoma Cost Accounting System. The goal of the Finance Services Division of the State Department of Education is to have consistency in coding and accurate implementation of school laws and State Board regulations relating to school finance.

The rules describe the basis of funding of public schools; the duties and procedures for the financial operation of districts; and the responsibilities of the State Department of Education and individual districts in regard to securing, dispensing, reporting and accounting for school funds.

Boards of education, superintendents, business managers, encumbrance clerks, treasurers, independent auditors, and others who have the responsibility for preparation of school district budgets and the administration of school district funds must become familiar with these policies and procedures.