Treasurer and Encumbrance Clerk Training

Posted by on Oct 28, 2005 in Information | 0 comments

Treasurer and Encumbrance Clerk Training

As most of you are aware, the passing of Senate Bill 668 made it a requirement for every current treasurer and encumbrance clerk to complete at least 12 hours of training in school district finance before July 1, 2007. Further, any treasurer or encumbrance clerk employed after July 1, 2007 must complete 12 hours of training within nine months of employment in that position. And finally, every treasurer and encumbrance clerk must complete 12 hours of training every three years in addition to the above.

There have been many questions raised regarding these new requirements, and many people have been told to “ask your auditor”. While these requirements are a good idea, we really had nothing to do with this idea, and therefore we had no idea that the responsibility would fall upon us to regulate and administer this new law. However, since we seem to be the end of the line, here is how we plan to handle it, based upon your questions.

1. How far back can we apply hours already obtained to meet the 12 hour requirement due on July 1, 2007?

There is no language regarding a start date for this first requirement deadline, and many of you have already taken many courses and classes that could satisfy the 12 hour rule. Since the general timeframe for each 12 hour requirement seems to be three years, it is our opinion that this should apply also when counting backward, meaning: The 12 hours required by July 1, 2007 should be obtained between July 1, 2004 and July 1, 2007.

2. What kind of courses or conferences will count towards the 12 hour requirement?

It would be best to obtain these hours in the general area of your position. The law states that both positions should complete “12 hours of instruction on school finance laws of this state, accounting, ethics and the duties and responsibilities of a school district (treasurer/encumbrance clerk)”. This definition leaves a pretty broad area that a person could use to satisfy this requirement. Our opinion is that any school finance meeting or conference attended could be counted toward these hours. We do not feel that software training meets this definition, but any kind of OCAS training or meeting, ASBO, Oklahoma Center for School Business Management workshops, OSSBA, CCOSA or Oklahoma Schools Advisory Council meeting probably would. It is important that you save all supporting documentation you received when attending these types of meetings.

3. I work as a treasurer/encumbrance clerk at more than one school district, do I need to obtain the 12 hours every three years for each different school district?

It is our opinion that you need to obtain 12 hours of appropriate training every three years, but this does not need to be done for every school district if you are employed at more than one. Simply keep the documentation of hours on hand for review by each school’s auditor.

4. How and when will this information be audited?

We will begin to request and examine this information during the 2005-06 audit work. This will give us enough time to assure the appropriate hours were obtained and, if not, give the client enough time to meet the required hours by July 1, 2007.

5. I have additional questions. What should I do?

Feel free to contact us by phone, e-mail, or discuss this issue with us when we are visiting your site. We will be happy to give you our opinion, since that is all we really have to work with at this time.

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