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<p class="MsoNormal" style="text-autospace:none"><span style="font-family:Roboto">Good morning ACFR Contacts and Happy Fiscal Year-end!<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:Roboto">Given that today is the last day of the fiscal year, I thought it would be appropriate to provide this information one more time:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="font-family:Roboto;color:red">Agencies must not backdate interagency Balanced Transactions (BTs) processed after June 30.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:Roboto"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:Roboto">Because interagency transfers impact
<b>cash </b>at Treasury, backdating current transactions can cause reconciling problems for the receiving agency and may result in audit comments/findings. The
<b>effective date </b>for both sides of this transaction type must <b>equal the current system
<span style="color:black">date </span></b><span style="color:black">with one exception:<o:p></o:p></span></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.4in;text-autospace:none"><span style="font-family:Roboto">Backdating an adjustment affecting cash is acceptable in Month 13
<b><i>if </i></b>all of the following conditions are met, just remember <b><u>TAG</u></b>:<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.6in;text-autospace:none"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.7in;text-indent:-.2in;mso-list:l0 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:Roboto">The affected <b>D23 funds are tied to the same
<u>T</u>reasury Fund</b>.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.7in;text-autospace:none"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.7in;text-indent:-.2in;mso-list:l0 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:Roboto">The adjustment affects
<b>D23 funds</b> <b>within the same <u>A</u>gency</b>;<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in;text-autospace:none"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.7in;text-indent:-.2in;mso-list:l0 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:Roboto">The affected <b>D23 funds are in the same
<u>G</u>AAP fund</b>; <i>and<o:p></o:p></i></span></p>
<p><span style="font-family:Roboto">Otherwise, agencies must make every effort to record interagency transactions attributable to FY 2025 on or before June 30.
<o:p></o:p></span></p>
<p><span style="font-family:Roboto">If you are unable to complete your interagency BTs before June 30, you will need to record accrual entries (due to/due from, etc.) during Month 13 to accurately reflect FY 2025 activity.
<o:p></o:p></span></p>
<p><span style="font-family:Roboto">For more information on T-codes that should <b>
<i>not</i></b> be used during Month 13, please refer to the <i>Agency Guide to Year-end Closing</i>, Chapter D, Section D.2 at<span style="color:navy">:</span>
<a href="http://www.oregon.gov/das/Financial/Acctng/Pages/Yr-end-cls.aspx">http://www.oregon.gov/das/Financial/Acctng/Pages/Yr-end-cls.aspx</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto">Another helpful resource is the
<i>SFMS Desk Manual: Central Processing Cent. 4, “SFMA Transfer Transactions” </i>
at<span style="color:#1F497D">: </span><a href="https://www.oregon.gov/das/Financial/AcctgSys/Documents/Cent4-Transfer-Transactions.pdf">https://www.oregon.gov/das/Financial/AcctgSys/Documents/Cent4-Transfer-Transactions.pdf</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto"><o:p> </o:p></span></p>
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Description automatically generated" v:shapes="Picture_x0020_1"><![endif]><b><span style="font-family:Roboto;mso-ligatures:none">Robert
W. Hamilton, CPA <o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:Roboto;color:#353535;mso-ligatures:none">State Controller</span><span style="font-size:16.0pt;font-family:Roboto;color:#353535;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:Roboto;mso-ligatures:none">Chief Financial Office</span><span style="font-size:16.0pt;font-family:Roboto;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:Roboto;mso-ligatures:none">971-719-3031<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:13.5pt;text-indent:-13.5pt"><a href="http://www.oregon.gov/DAS/financial/acctng"><span style="font-size:10.0pt;font-family:Roboto;color:blue;mso-ligatures:none">http://www.oregon.gov/DAS/financial/acctng</span></a><span style="font-size:10.0pt;font-family:Roboto;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:Roboto;mso-ligatures:none">Pronouns: he, him, his<o:p></o:p></span></i></p>
<p class="MsoNormal"><o:p> </o:p></p>
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