Category

Title

Description

Type

File

Accounting

Capital Asset Project Form

Example form for documenting capital asset construction projects.

application/vnd.ms-excel

Download now

Accounting

Invoice Approval Form

Example form for documenting approval of invoices for payment.

application/msword

Download now

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

Court Daily Accounting Form

Example daily balancing form for municipal court clerks.

application/vnd.ms-excel

Download now

AgreedUponProcedures

AUP Financial Schedules

Example financial schedules for use in conjunction with agreed-upon procedures engagements under HB 1670.

application/vnd.ms-excel

Download now

AgreedUponProcedures

AUP Training Materials

Training materials and example reports for agreed-upon procedures engagements under HB 1670.

application/msword

Download now

Audit

Internal Control Concepts Position Paper

Position paper on SAS 112 internal control evaluation and reporting concepts regarding auditor-identified material misstatements.

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

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

Audit RFP - Budgetary Basis

Example request for proposal for audit services for budgetary-basis financial statements.

application/msword

Download now

Audit

Independence Evaluation

Example GAGAS independence assessment form for audit planning.

application/msword

Download now

Audit

Audit Sampling - Controls

Example documentation for audit sampling of controls effectiveness.

application/msword

Download now

Audit

Audit Sampling - Substantive

Example documentation for audit sampling to support substantive audit testing.

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

Audit RFP – GAAP Basis

Example request for proposal for audit services for GAAP-basis financial statements.

application/msword

Download now

Audit

Fraud Brainstorming

Example documentation for fraud brainstorming requirement for audit planning.

application/msword

Download now

Audit

Fraud Inquiries

Example documentation for fraud inquiries requirement for audit planning.

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

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

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

Budget

Budget Adoption Resolution – Purpose-Based

Example resolution for budget adoption on a purpose-based budget.

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

Fraud

Management Antifraud Programs and Controls

Helps management design and implement fraud prevention, deterrence and detection policies and procedures.

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

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

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

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 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 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 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 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 I

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 J

An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma Law

application/pdf

Download now

Legal

Summary of State Laws

Summary of state laws applicable to municipal accounting & finance

application/msword

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 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

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

Changing Fiscal Years – AG Opinion

State Attorney General’s opinion on Oklahoma municipalities interested in changing fiscal years.

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

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

Public Trust Issues - Part D

An OML document that discusses various issues related to public trusts created under Oklahoma law.

application/pdf

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

Performeter

Example Performeter Report

Example of a municipality's Performeter report including ratios and ratings.

application/vnd.ms-powerpoint

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

Policies

Government Code of Conduct

Example standards of conduct for a municipal government.

application/msword

Download now

Policies

Budget Policy

Example budget and fiscal management policies.

application/msword

Download now

Policies

Elected Officials Guide to Ethical Conduct

Example orientation guide for newly elected officials on standards of conduct.

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

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

Capital Assets Policies

Example capital assets management policies.

application/msword

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 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 Executive Summary Budget Report

Example monthly report for governing body on budget and financial status.

application/msword

Download now

Reports

Cash Balances Report

Example monthly report of cash balances and activity per bank account.

application/vnd.ms-excel

Download now