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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Good afternoon.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">The recorded version of today’s
<a href="https://das.adobeconnect.com/p047mxnd7oui/">liquidated and delinquent account report training</a> is now available on the
<a href="https://www.oregon.gov/das/Financial/Acctng/Pages/AR.aspx">SWARM website</a>.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Due to the number of questions posed during today’s training we decided to resend the 2018 liquidated and delinquent account
<a href="https://www.oregon.gov/das/Financial/Acctng/Documents/2018%20Reporting%20Manual.pdf">
reporting manual</a> and highlight the new required reporting components. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Please note the following reporting components must be included in each agency’s fiscal year 2018 liquidated and delinquent account report to the Legislative Fiscal Office (LFO):<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Section II: Unassigned accounts, non-exempt accounts (reporting manual page 9 & 12)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">a.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Enter the total number and value of liquidated and delinquent accounts represented in the Section II ending balance that were unassigned and non-exempt as of June 30
of the reporting fiscal year<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Section II: Unassigned, non-exempt accounts with no payment in over 90 days (reporting manual page 9 & 12)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">a.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Enter the total number and value of liquidated and delinquent accounts not assigned and non-exempt as of June 30 that did not have a payment in over 90 days<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">3.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Section II: Doubtful accounts (reporting manual page 9 & 12)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">a.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Enter the total number and value of liquidated and delinquent accounts represented in the Section II ending balance that the agency believes there
<u>is no reasonable expectation of collection, ever</u>. To assist in calculating the number of doubtful accounts, evaluate the collectibility of each account or refer to the methodology used for calculating the agency’s allowance for doubtful accounts included
in the Comprehensive Annual Financial Report (CAFR).<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">4.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Section IIIa: Department of Revenue-unrestricted assignments (reporting manual page 13)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">a.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report
<u>number of accounts</u> for each applicable category<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">b.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report DOR collection fees paid by debtors (number of accounts and value of collection fees paid)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">c.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report DOR collection fees paid by originating agency (number of accounts and value of collection fees paid)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">5.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Section IIIb: Private collection firm assignments (reporting manual page 15)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">a.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report
<u>number of accounts</u> for each applicable category<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">b.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report PCF collection fees paid by debtors (number of accounts and value of collection fees paid)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">c.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report PCF collection fees paid by originating agency (number of accounts and value of collection fees paid)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">6.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Section IIIc: accepted offers of compromise (reporting manual page 17)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">a.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the total number and dollar value of accounts that were
<b>paid in full during the reporting fiscal year</b> in which an offer in compromise was accepted for the settlement of the debt owed.<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.5in;text-indent:-1.5in;mso-text-indent-alt:-9.0pt;mso-list:l0 level3 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>i.<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the number and value of the original debt
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.5in;text-indent:-1.5in;mso-text-indent-alt:-9.0pt;mso-list:l0 level3 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>ii.<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the value of penalties and interest assessed on the debt
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.5in;text-indent:-1.5in;mso-text-indent-alt:-9.0pt;mso-list:l0 level3 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>iii.<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the value of collection fees paid by the agency
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.5in;text-indent:-1.5in;mso-text-indent-alt:-9.0pt;mso-list:l0 level3 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>iv.<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the value of other fees/charges/adjustments/prior payments
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.5in;text-indent:-1.5in;mso-text-indent-alt:-9.0pt;mso-list:l0 level3 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>v.<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the net settlement received<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.5in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">7.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Collections on accounts due to offset (reporting manual page 18)<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore">a.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the total number and dollar value of accounts collected during the reporting fiscal year in which the collection was the result of an offset:<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.5in;text-indent:-1.5in;mso-text-indent-alt:-9.0pt;mso-list:l0 level3 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>i.<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the number of accounts and value of offsets received from the Federal Treasury Offset Program<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.5in;text-indent:-1.5in;mso-text-indent-alt:-9.0pt;mso-list:l0 level3 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>ii.<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the number of accounts and value of offsets received from the Oregon Vendor Offset Program<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left:1.5in;text-indent:-1.5in;mso-text-indent-alt:-9.0pt;mso-list:l0 level3 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>iii.<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Report the number of accounts and value of offsets received from the Oregon Tax Offset Program<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">The LFO
<i><a href="https://apps.leg.state.or.us/DelinquentAccounts/Account/LogOn?ReturnUrl=/Delinquentaccounts">Delinquent Account Reporting System</a></i> is currently open for agencies to enter liquidated and delinquent account activity for fiscal year 2018.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Please contact your
<a href="https://www.oregon.gov/das/Financial/Acctng/Documents/A_R%20Contacts.pdf">
SWARM Analyst</a> if you have questions about the new reporting requirements. Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">s<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b>Stacey A. Chase<o:p></o:p></b></p>
<p class="MsoNormal">Statewide Accounts Receivable Management <o:p></o:p></p>
<p class="MsoNormal">Chief Financial Office<o:p></o:p></p>
<p class="MsoNormal">Department of Administrative Services<o:p></o:p></p>
<p class="MsoNormal">Phone: (503) 947-8567<o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="http://www.oregon.gov/das/Financial/Acctng/Pages/AR.aspx"><span style="color:blue">www.oregon.gov/das/Financial/Acctng/Pages/AR.aspx</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Data Classification: Level 1 - Published</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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