Okla. Stat. tit. 62, § 62-34.11: Duties and functions of Division of Central Accounting

and Reporting.

The Division of Central Accounting and Reporting shall be

responsible for accounting and auditing duties and the auditing and

settlement of purchase orders, contracts, claims, payrolls, and

other obligations.

The Division of Central Accounting and Reporting shall prepare

uniform budget and accounting classifications for all state agencies

and shall implement appropriate accounting methods and systems in

state agencies. The Division of Central Accounting and Reporting

shall:

1. Settle all claims payable by this state;

2. Verify distribution of all taxes and other dues collected

for local governments;

3. Superintend the recovery of all debts due state government;

4. Keep the central budget and proprietary accounts of the

state government;

5. Prepare and issue financial and accounting reports, at least

quarterly;

6. Prescribe all forms, systems, and procedure for

administering accounting for the several departments and

establishments;

7. At the request of a state agency, assist in establishing

standards, policies and procedures that ensure a strong and

effective system of internal controls and regular monitoring of

them;

8. Certify each and every requisition by a duly accredited

disbursing officer for an advance of funds from the State Treasury

to the Director of the Office of Management and Enterprise Services

for approval; and

9. Establish a pre-audit system of settling claims for the

entire government of this state and for state agencies in which

vouchers supporting proposed payments are submitted to the Office of

Management and Enterprise Services for audit and settlement.