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<p class="MsoNormal"><span style="color:#1F497D">Good morning ACFR contacts.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Just a friendly reminder to please complete the below referenced GASB 84 survey by this
<b>Friday (September 17)</b>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Please let me know if you have any questions. Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">s<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> Acfr-contacts-news <acfr-contacts-news-bounces@omls.oregon.gov>
<b>On Behalf Of </b>CHASE Stacey A * DAS via Acfr-contacts-news<br>
<b>Sent:</b> Monday, August 23, 2021 12:30 PM<br>
<b>To:</b> acfr-contacts-news@omls.oregon.gov<br>
<b>Subject:</b> [ACFR-contacts-news] GASB 84, Fiduciary Activities, Post-implementation Review Survey<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt">Good day ACFR contacts!<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt">On behalf of Oregon state government, SARS registered to participate in the
<b>GASB 84, <i>Fiduciary Activities</i></b>, Post-implementation Review survey which provides the Governmental Accounting Standards Board additional information about the time and costs associated with implementing major Statements.
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt">The following link will direct you to a Microsoft Forms survey which includes a series of questions related to agency’s financial reporting efforts and costs associated with
<b>FY 2019</b> and <b>FY 2020</b>: </span><a href="https://forms.office.com/Pages/ResponsePage.aspx?id=Mmk_qnz6tEegzqWYytFhz7PQP_7rm55LnaK0vch56oNUMjFGN1VXMjJCQTlTWEkzNE42M0dBQk1UNy4u">https://forms.office.com/Pages/ResponsePage.aspx?id=Mmk_qnz6tEegzqWYytFhz7PQP_7rm55LnaK0vch56oNUMjFGN1VXMjJCQTlTWEkzNE42M0dBQk1UNy4u</a><o:p></o:p></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt">To assist with gathering information, attached is a list of the questions included in the survey. Please pay particular attention to which fiscal period the question pertains to
since this survey requests data associated with two reporting periods (the fiscal year prior to implementation and the fiscal year of implementation).<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><i><span style="font-size:10.0pt">Please note</span></i><span style="font-size:10.0pt">:
<u>staff hours</u> are requested and may be estimated; <u>staff costs are not reported</u>.
<u>Non-staff costs</u> are requested and include, but are not limited to, out-of-pocket expenditures for external auditors, consultants, and software, excluding costs for staff time.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt">Please complete the GASB 84 Post-implementation Review Survey by
<b>Friday, September 17</b>. <o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt">In an effort to provide a complete and consistent reflection of year-end close activities to the GASB, we would appreciate a response from all state agencies. A similar survey related
to GASB 87, <i>Leases</i>, will be forthcoming.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt">Please let me know if you have any questions. Thank you.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt">s<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b>Stacey A. Chase<o:p></o:p></b></p>
<p class="MsoNormal">Senior Financial Reporting & Policy Analyst<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: (971) 900-9993<o:p></o:p></p>
<p class="MsoNormal"><a href="https://www.oregon.gov/das/financial/acctng/pages/index.aspx"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">https://www.oregon.gov/das/financial/acctng/pages/index.aspx</span></a><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><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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