Okla. Admin. Code § 377:30-3-5

Current through Vol. 42, No. 7, December 16, 2024

Section 377:30-3-5 - Fiscal management

(a) Fiscal policies for OJA shall be developed by the OJA Office of Finance, in accordance with state laws and regulations. The group home supervisor shall ensure that the fiscal policies relate to the goals and objectives of the group home program. Fiscal policies are used as guidelines to improve program efficiency and measure goal achievement.

(b) Group home fiscal operations shall be audited annually by an independent auditor.

(c) Juvenile fund accounts shall be established to discourage theft and the inappropriate use of cash that could present control problems. Staff shall set up accounts to teach juveniles about earnings and savings.

(d) The group home supervisor shall develop procedures for internal control and monitoring of accounting procedures to ensure the safekeeping of all facility funds and require continual monitoring of fiscal activities. Fiscal policies require internal control of:

(1) petty cash;

(2) staff bonding;

(3) signature control for checks and vouchers; and

(4) annual reporting to OJA regarding the group home's fiscal activities.

(e) Staff shall be covered by insurance at all times while in performance of their duties.

Okla. Admin. Code § 377:30-3-5

Added at 14 Ok Reg 1891, eff 6-2-97; Amended at 15 Ok Reg 2706, eff 7-1-98; Amended at 16 Ok Reg 3004, eff 7-12-99