|
Category |
Title |
Description |
Type |
File |
|
Accounting
|
Purchase Order Form
|
Example form for documenting spending or purchasing commitments.
|
application/msword
|
Download now
|
|
Accounting
|
Purchase Requisition Form
|
Example form for documenting requests for spending or purchases.
|
application/msword
|
Download now
|
|
Accounting
|
Capital Asset Project Form
|
Example form for documenting capital asset construction projects.
|
application/vnd.ms-excel
|
Download now
|
|
Accounting
|
Court Daily Accounting Form
|
Example daily balancing form for municipal court clerks.
|
application/vnd.ms-excel
|
Download now
|
|
Accounting
|
Invoice Approval Form
|
Example form for documenting approval of invoices for payment.
|
application/msword
|
Download now
|
|
Audit
|
Internal Control Understanding - Activity Level
|
Example activity level documentation of internal control understanding and walkthrough for an example transaction class.
|
application/msword
|
Download now
|
|
Audit
|
A-133 Risk Assessment and Audit Program Form
|
Form that can be used to assess and respond to risks at the compliance requirement level in an A-133 audit.
|
application/msword
|
Download now
|
|
Audit
|
Illustrated Risk Assessment and Audit Program Form
|
Illustrated example of the form to assess and respond to risk at the significant audit area level.
|
application/msword
|
Download now
|
|
Audit
|
Risk Assessment and Audit Program Form
|
Form for use is assessing and responding to financial statement audit risks at the significant audit area level.
|
application/msword
|
Download now
|
|
Audit
|
Quality Control System Inspection Form
|
Document designed for small firms to serve as both documentation of their system of quality control and an annual inspection form.
|
application/msword
|
Download now
|
|
Audit
|
Fraud Inquiries
|
Example documentation for fraud inquiries requirement for audit planning.
|
application/msword
|
Download now
|
|
Audit
|
Audit RFP - OCBOA Financial Statements
|
Example request for proposal for the audit of financial statements prepared on a cash or modified cash basis.
|
application/msword
|
Download now
|
|
Audit
|
Audit RFP – GAAP Basis
|
Example request for proposal for audit services for GAAP-basis financial statements.
|
application/msword
|
Download now
|
|
Audit
|
Independence Evaluation
|
Example GAGAS independence assessment form for audit planning.
|
application/msword
|
Download now
|
|
Audit
|
Fraud Brainstorming
|
Example documentation for fraud brainstorming requirement for audit planning.
|
application/msword
|
Download now
|
|
Budget
|
Resolution - Lapsing All Appropriations
|
Example resolution to adopt a policy of lapsing all unexpended appropriations at year end.
|
application/msword
|
Download now
|
|
Budget
|
Resolution - Lapsing Only Unencumbered Appropriati
|
Example resolution for policy of lapsing only unencumbered appropriations at year end.
|
application/msword
|
Download now
|
|
Budget
|
Resolution Adopting Municipal Budget Act
|
Example resolution for electing to adopt the provisions of the Municipal Budget Act.
|
application/msword
|
Download now
|
|
Budget
|
Budget Policy
|
Example budget and fiscal management policies.
|
application/msword
|
Download now
|
|
Budget
|
Budget Status Report
|
Example budget status report for a fund.
|
application/vnd.ms-excel
|
Download now
|
|
Budget
|
Budget Adoption Resolution – Purpose-Based
|
Example resolution for budget adoption on a purpose-based budget.
|
application/msword
|
Download now
|
|
Budget
|
Budget Adoption Resolution – Fund-Based
|
Example resolution for budget adoption on a fund-based budget.
|
application/msword
|
Download now
|
|
Budget
|
Budget Amendment Form
|
Example form for use in making budget amendments.
|
application/vnd.ms-excel
|
Download now
|
|
Ethics
|
Government Code of Conduct
|
Example code of conduct policies for a government entity.
|
application/msword
|
Download now
|
|
Ethics
|
Elected Official's Orientation Guide to Ethics
|
An introductory guide to ethical behavior for elected officials presented in a question and answer format.
|
application/msword
|
Download now
|
|
Fraud
|
How to Prevent, Deter and Detect Fraud
|
Defines certain types of fraud and introduces basic concepts to help prevent, deter and detect fraud.
|
application/pdf
|
Download now
|
|
Fraud
|
Auditor Fraud Assessment and Inquiry Tool, Part 1
|
Assists financial statement auditors in conducting fraud-related inquiries
|
application/msword
|
Download now
|
|
Fraud
|
Auditor Fraud Assessment and Inquiry Tool, Part 2
|
Assists financial statement auditors in conducting fraud-related inquiries
|
application/msword
|
Download now
|
|
Fraud
|
Importance of Internal Controls
|
An artcile written by Mike Crawford on the importance of effectively designed and implemented internal controls over misappropriation of assets and other potential fraud.
|
application/pdf
|
Download now
|
|
Fraud
|
The Need for Audit Committees in Government
|
Role of audit committees in government and explaining why they are essential for a strong control environment
|
application/msword
|
Download now
|
|
Fraud
|
Management Antifraud Programs and Controls
|
Helps management design and implement fraud prevention, deterrence and detection policies and procedures.
|
application/pdf
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part I
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
AG Opinion on Employee Benefits & Awards
|
1987 OK Attorney General opinion on the legality of payments to employees for awards and other benefits.
|
application/msword
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part J
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part H
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part G
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part F
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part E
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part C
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part B
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part A
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
Debt Limitation Issues
|
An OML document that discusses the constitutional debt limitation for Oklahoma governments and related court cases.
|
application/msword
|
Download now
|
|
Legal
|
Municipal Utility Issues
|
An OML document that discusses various issues related to establishing utility rates under Oklahoma law.
|
application/msword
|
Download now
|
|
Legal
|
Municipalities and Their Public Trusts - Part D
|
An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law
|
application/pdf
|
Download now
|
|
Legal
|
Ordinance on Claims Payment
|
Example ordinance for adopting a claims payment policy that differs from state law.
|
application/msword
|
Download now
|
|
Legal
|
Ordinance for Changing Fiscal Years
|
Example ordinance for Oklahoma municipalities interested in changing fiscal year.
|
application/msword
|
Download now
|
|
Legal
|
Changing Municipal Fiscal Years
|
Summary of information for Oklahoma municipalities interested in changing fiscal years.
|
application/pdf
|
Download now
|
|
Legal
|
Guide to Municipal State Laws
|
A summary of state laws applicable to accounting and finance issues of Oklahoma cities and towns.
|
application/pdf
|
Download now
|
|
Legal
|
Public Trust Issues - Part A
|
An OML document that discusses various issues related to public trusts created under Oklahoma law.
|
application/pdf
|
Download now
|
|
Legal
|
Public Trust Issues - Part B
|
An OML document that discusses various issues related to public trusts created under Oklahoma law.
|
application/pdf
|
Download now
|
|
Legal
|
Public Trust Issues - Part C
|
An OML document that discusses various issues related to public trusts created under Oklahoma law.
|
application/pdf
|
Download now
|
|
Legal
|
Changing Fiscal Years – AG Opinion
|
State Attorney General’s opinion on Oklahoma municipalities interested in changing fiscal years.
|
application/pdf
|
Download now
|
|
Legal
|
Public Trust Issues - Part D
|
An OML document that discusses various issues related to public trusts created under Oklahoma law.
|
application/pdf
|
Download now
|
|
Performeter
|
2007 Performeter Evaluations Summary
|
A comparison of Performeter ratios and ratings for various local governments for the 2007 fiscal year.
|
application/vnd.ms-excel
|
Download now
|
|
Performeter
|
2005 Performeter Evaluations Summary
|
A comparison of Performeter ratios and ratings for various local governments for the 2005 fiscal year.
|
application/vnd.ms-excel
|
Download now
|
|
Performeter
|
2004 Performeter Evaluation Summaries
|
A comparison of Performeter ratios and ratings for various local governments for the 2004 fiscal year.
|
application/vnd.ms-excel
|
Download now
|
|
Performeter
|
2006 Performeter Evaluations Summary
|
A comparison of Performeter ratios and ratings for various governments for the 2006 fiscal year.
|
application/vnd.ms-excel
|
Download now
|
|
Performeter
|
Example Performeter Report
|
An example Performeter financial evaluation report for a local government entity in Powerpoint format.
|
application/pdf
|
Download now
|
|
Policies
|
Budget Policy
|
Example budget and fiscal management policies.
|
application/msword
|
Download now
|
|
Policies
|
Purchasing and Disbursement Policies
|
Example ordinance to establish formal policies for purchasing, competitive bidding, and disbursing.
|
application/msword
|
Download now
|
|
Policies
|
Investment Policies
|
Example policies for managing deposit and investment risks
|
application/msword
|
Download now
|
|
Policies
|
Segregation of Duties
|
Example form to establish segregation of duties over financial management and accounting.
|
application/msword
|
Download now
|
|
Policies
|
Capital Assets Policies
|
Example capital assets management policies.
|
application/msword
|
Download now
|
|
Reports
|
Monthly Budget Status Report
|
Example high-level budget status report for a fund with narrative text boxes.
|
application/vnd.ms-excel
|
Download now
|
|
Reports
|
Long-Term Debt Report
|
Example monthly report of long-term debt and changes therein by debt issue.
|
application/vnd.ms-excel
|
Download now
|
|
Reports
|
Monthly Executive Summary Budget Report
|
Example monthly report for governing body on budget and financial status.
|
application/msword
|
Download now
|
|
Reports
|
Monthly Sales and Use Tax Report
|
Example monthly report of sales and use tax collections compared to prior year.
|
application/vnd.ms-excel
|
Download now
|
|
Reports
|
Monthly Treasury Report
|
Example monthly report of cash and investment balances and changes therein, including an analysis of unisured deposits and related collateral.
|
application/vnd.ms-excel
|
Download now
|
Section I: Use the data below to search our database of Useful Tools
