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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Good morning ACFR Contacts,<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;color:#1F497D">In my email below, I misspoke: for lessors of regulated leases, there would be no balances in GLs 0506, 0941, or 1861. GASB 87 does not require the same accounting
for regulated leases as it does for other lessors. GASB determined that the characteristics of regulated leases are different for a normal financing of a right to use an underlying asset, and as a result, the accounting treatment is different.<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;color:#1F497D">I believe the population of state agencies functioning as lessors of regulated leases is small, so this impacts just a few, but I wanted to make sure those with
regulated leases knew. <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;color:#1F497D">I’m sorry if this caused anyone panic.
<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;color:#1F497D">Rob<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>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> Acfr-contacts-news <acfr-contacts-news-bounces@omls.oregon.gov>
<b>On Behalf Of </b>HAMILTON Robert W * DAS<br>
<b>Sent:</b> Tuesday, August 9, 2022 4:54 PM<br>
<b>To:</b> acfr-contacts-news@omls.oregon.gov<br>
<b>Subject:</b> [ACFR-contacts-news] Interagency Transactions, Disclosures, and SEFA Repository<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Good afternoon ACFR Contacts,<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">I know Month 13 is stressful each year, especially the week of hard close, but all things considered, I hope it’s going smoothly for everyone.
<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">With this email, I’m addressing a few topics: (1) notifications of interagency transactions, (2) agency disclosure update, and (3) information about submitting your agency’s
SEFA reports.<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><u><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Notifications of Interagency Transactions</span></u></b><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"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">In the event that there are any interagency transactions that need to be entered this week, please be sure to communicate with your fellow agency to notify them that an entry
is about to be made. We’re a small community of accountants in state government and such notifications are really helpful, particularly since everyone has the same goal of having a SWB Report this Friday that is free from exceptions. If you need to contact
information for the other agency, the <a href="https://www.oregon.gov/das/Financial/Acctng/Documents/ACFR_Contacts.pdf">
ACFR Contacts List</a> on the SARS website is a great resource. <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><u><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Disclosure Update<o:p></o:p></span></u></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Thanks for your patience with the agency disclosures, and I’m happy to share that all are now updated on the SARS website on the
<a href="https://www.oregon.gov/das/Financial/Acctng/Pages/Disc.aspx">Disclosures</a> page. I know you heard earlier from your SARS Analyst that all FY 2022 debt disclosures and SEFA templates were updated and available, and now the final changes to the general
disclosure have been made. <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 following is a list of the general disclosures that just became final, plus, I’ve added a brief description of the changes.
<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"><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Relatively Minor Changes<o:p></o:p></span></i></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Required Checklist and General Disclosures A-L – Updated the titles of the disclosures.
<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">1.I – Custodial Credit Risk for Securities held in General Ledger Account 0990<i>
<u>and</u> </i>Held for Investment Purposes. – Removed references to GL 0330 as amounts in that GL are no longer for investment purposes.<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">1.J – Fair Value Measurements for Securities held in General Ledger Account 0990<i>
<u>and</u> </i>Held for Investment Purposes. – Removed references to GL 0330 as amounts in that GL are no longer for investment purposes.<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">1.K – Segmented Time Distribution of Maturities and Credit Ratings for Securities held in in General Ledger Account 0990<i>
<u>and</u> </i>Held for Investment Purposes. (in the email from your SARS analyst, this may have said “J.K”, this was my typo.) – Removed references to GL 0330 as amounts in that GL are no longer for investment purposes.<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">1.L – Savings and TCD Held as Custodian, General Ledger Account 0335 – Removed disclosure as this account has been inactivated.
<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">6 – Long-term Contracts, Mortgages, and Notes Payable – Removed section for Lease Purchase Contract Payable and Obligation
Under Capital Lease due to GASB 87 changes. <o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">8 – Outstanding Debt Related to Capital Assets – Added GLs for the lease liability established under GASB 87.
<b><u>If your agency has balances in GLs 1281 or 1716, it should complete this disclosure, so this may be a new disclosure for some agencies to complete.</u></b><o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Significant Changes</span></i><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l3 level1 lfo6"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">10 – Leases – Lessee Information – If your agency has balances in GLs 1281 or 1716, it should complete this disclosure.<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l3 level1 lfo6"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">11 – Leases – Lessor Information – If your agency has balances in GLs 0506, 0941, or 1861, it should complete this disclosure,
<b><u>except</u></b> for any amounts related to regulated leases.<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l3 level1 lfo6"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">12 – Regulated Leases – Lessor Information – If your agency has balances in GLs 0506, 0941, or 1861 that are associated
with regulated leases, it should complete this disclosure. Regulated leases are defined in this disclosure.<o:p></o:p></span></li></ul>
<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">As always, all disclosures, general, debt, and SEFA, are available on the SARS
<a href="https://www.oregon.gov/das/Financial/Acctng/Pages/Disc.aspx">Disclosure</a> page on its website. Samples for the above disclosures will be completed shortly.<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><u><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:red">IMPORTANT:</span></u></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:red">
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">In light of the delay on my part to get the disclosures associated with GASB 87 published, agencies have an additional week to complete and submit general disclosures 8, 10, 11, and 12
to their SARS analyst. This extension <b><u>only</u></b> applies to those four agency disclosures, and all other disclosures will continue to be due by Friday, August 19, and that is a
<b><u>Gold Star Date</u></b>. Those other four disclosures are due on Friday, August 26, and that will be the
<b><u>Gold Star Date</u></b> for those disclosures. The agency certification will still need to be signed and submitted by August 19 and a separate one is not needed for the four disclosures if agencies take advantage of this extra week. I hope that agencies
find this extra time for those four disclosures helpful. <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><u><span style="font-size:10.0pt;font-family:"Arial",sans-serif">SEFA Repository<o:p></o:p></span></u></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Given that OBIEE has the option to export to Excel, we’re requesting that agencies with SEFA responsibilities export their SEFA repository reports to Excel and attach them in
an email to their SARS analyst that also contains the agency’s SEFA disclosures. Please do not send the information as a PDF. As with before, if there is a need to change any SEFA information after the close of Month 13, agencies need to submit a SEFA correction
form, please do not make any changes to the SEFA repository reports that are exported to Excel.
<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
<b><u>Gold Star Date</u></b> for the SEFA submissions remains August 19. <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 reach out to your SARS analyst if you have any questions.
<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">Thanks for everyone’s efforts during Month 13 and this week in particular.<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">Rob<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><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Robert W. Hamilton, CPA<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Statewide Accounting and Reporting Services Manager</span></b><b><span style="font-family:"Verdana",sans-serif;color:#353535"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif">Chief Financial Office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif">Department of Administrative Services</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif">Cell: (971) 719-3031<o:p></o:p></span></p>
<p class="MsoNormal"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.oregon.gov%2FDAS%2Ffinancial%2Facctng&data=05%7C01%7CRobert.W.HAMILTON%40das.oregon.gov%7Cd5b9fa7bcc3044cc519208da7a626eb5%7Caa3f6932fa7c47b4a0cea598cad161cf%7C0%7C0%7C637956860426412111%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=EpFmBQUEudvelAXmoc0OxNdRwUUe4bmLyI%2B6nf%2FUfgU%3D&reserved=0"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:blue">http://www.oregon.gov/DAS/financial/acctng</span></a><span style="font-size:8.0pt;font-family:"Verdana",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Data Classification: Level 1 - Published</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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