<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Aptos;}
@font-face
{font-family:Roboto;
panose-1:2 0 0 0 0 0 0 0 0 0;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;
mso-ligatures:standardcontextual;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#467886;
text-decoration:underline;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
{mso-style-priority:34;
margin-top:0in;
margin-right:0in;
margin-bottom:0in;
margin-left:.5in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;
mso-ligatures:standardcontextual;}
span.EmailStyle19
{mso-style-type:personal-reply;
font-family:Roboto;
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:405886759;
mso-list-template-ids:-1674160194;}
@list l0:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level2
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level3
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level4
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level5
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level6
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level7
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level8
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level9
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1
{mso-list-id:1500119498;
mso-list-template-ids:-1031483976;}
@list l1:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l1:level3
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level4
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level5
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level6
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level7
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level8
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level9
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l2
{mso-list-id:1549613083;
mso-list-type:hybrid;
mso-list-template-ids:-1346853718 877060854 67698691 67698693 67698689 67698691 67698693 67698689 67698691 67698693;}
@list l2:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Symbol;
mso-fareast-font-family:Aptos;
mso-bidi-font-family:"Times New Roman";}
@list l2:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:"Courier New";}
@list l2:level3
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Wingdings;}
@list l2:level4
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Symbol;}
@list l2:level5
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:"Courier New";}
@list l2:level6
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Wingdings;}
@list l2:level7
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Symbol;}
@list l2:level8
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:"Courier New";}
@list l2:level9
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Wingdings;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1027" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#467886" vlink="#96607D" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D">Good afternoon ACFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D">Please accept this reminder about OAMs 10.20.00 and 10.40.00, which have comment periods that close today. If you have feedback, please share with SFMS Manager Justin Brown at
<a href="mailto:Justin.A.BROWN@das.oregon.gov">Justin.A.BROWN@das.oregon.gov</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D">Thank you!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><b><span style="font-family:Roboto;color:#1F497D;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:#1F497D;mso-ligatures:none">State Controller</span><span style="font-size:16.0pt;font-family:Roboto;color:#1F497D;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:Roboto;color:#1F497D;mso-ligatures:none">971-719-3031</span><span style="color:#1F497D"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-family:Roboto;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><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none"> Acfr-contacts-news <acfr-contacts-news-bounces@omls.oregon.gov>
<b>On Behalf Of </b>HAMILTON Robert W * DAS<br>
<b>Sent:</b> Monday, January 5, 2026 4:36 PM<br>
<b>To:</b> acfr-contacts-news@omls.oregon.gov<br>
<b>Subject:</b> [ACFR-contacts-news] FW: OAMs Out-for-Comment: 10.20.00 and 10.40.00<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:Roboto">Good afternoon,<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">We are placing two <a href="https://www.oregon.gov/das/Financial/osc/Pages/OAM.aspx">
OAMs</a> out-for-comment and we would greatly appreciate feedback on these proposals.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-family:Roboto">10.20.00
<i>Internal Control: Cash </i>– refer to links below<o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level2 lfo3"><span style="font-family:Roboto"><a href="https://www.oregon.gov/das/Financial/Acctng/Documents/10.20.00%20-%20Internal%20Control%20-%20Cash%20-%202026%20draft.pdf">“Clean copy”</a><o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level2 lfo3"><span style="font-family:Roboto"><a href="https://www.oregon.gov/das/Financial/Acctng/Documents/10.20.00%20-%20Internal%20Control%20-%20Cash%20-%202026%20draft%20-%20track%20changes.pdf">Track
changes version</a><o:p></o:p></span></li></ul>
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-family:Roboto">10.40.00
<i>Internal Control: Expenditures </i>– refer to links below<o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level2 lfo3"><span style="font-family:Roboto"><a href="https://www.oregon.gov/das/Financial/Acctng/Documents/10.40.00%20-%20Internal%20Control%20-%20Expenditures%20-%202026%20draft.pdf">“Clean
copy”</a><o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level2 lfo3"><span style="font-family:Roboto"><a href="https://www.oregon.gov/das/Financial/Acctng/Documents/10.40.00%20-%20Internal%20Control%20-%20Expenditures%20-%202026%20draft%20-%20track%20changes.pdf">Track
changes version</a><o:p></o:p></span></li></ul>
</ul>
<p class="MsoNormal"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto">These proposed OAMs were updated to reflect the Governor’s priority to promptly pay our vendors, especially those that are small businesses. As a result, paragraph 141 of
<a href="https://www.oregon.gov/das/Financial/Acctng/Documents/10.20.00.pr.pdf">OAM 10.20.00.PR</a> and paragraph 121 of
<a href="https://www.oregon.gov/das/Financial/Acctng/Documents/10.40.00.pdf">OAM 10.40.00</a> of the current OAMs were modified, and both are now proposed to state the following:<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="mso-ligatures:none"><img border="0" width="645" height="309" style="width:6.7166in;height:3.2166in" id="Picture_x0020_1" src="cid:image002.png@01DC8A15.12BAA380"></span><span style="font-family:Roboto"><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">In addition, other proposed changes include:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-family:Roboto">Combining OAMs 10.20.00.PO and 10.20.00.PR into a single OAM, consistent with our current approach. This means that the paragraph numbers for OAM 10.20.00
will change. <o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-family:Roboto">Updating the OAM to reflect the current OAM template.
<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><span style="font-family:Roboto">Updating terminology and references.<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-family:Roboto"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto">The comment period for these two OAMs
<u>will close at the end of the day on Tuesday, January 20</u>. Please reach out to SFMS Manager Justin Brown at
<a href="mailto:Justin.A.BROWN@das.oregon.gov">Justin.A.BROWN@das.oregon.gov</a> to share your feedback and if you have any questions.
<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">Thank you!<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>
<p class="MsoNormal"><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f">
<v:stroke joinstyle="miter" />
<v:formulas>
<v:f eqn="if lineDrawn pixelLineWidth 0" />
<v:f eqn="sum @0 1 0" />
<v:f eqn="sum 0 0 @1" />
<v:f eqn="prod @2 1 2" />
<v:f eqn="prod @3 21600 pixelWidth" />
<v:f eqn="prod @3 21600 pixelHeight" />
<v:f eqn="sum @0 0 1" />
<v:f eqn="prod @6 1 2" />
<v:f eqn="prod @7 21600 pixelWidth" />
<v:f eqn="sum @8 21600 0" />
<v:f eqn="prod @7 21600 pixelHeight" />
<v:f eqn="sum @10 21600 0" />
</v:formulas>
<v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect" />
<o:lock v:ext="edit" aspectratio="t" />
</v:shapetype><v:shape id="Picture_x0020_1" o:spid="_x0000_s1026" type="#_x0000_t75" alt="A picture containing logo
Description automatically generated" style='position:absolute;margin-left:-16.5pt;margin-top:-35.4pt;width:88.5pt;height:88.5pt;z-index:251659264;visibility:visible;mso-wrap-style:square;mso-width-percent:0;mso-height-percent:0;mso-wrap-distance-left:9pt;mso-wrap-distance-top:0;mso-wrap-distance-right:9pt;mso-wrap-distance-bottom:0;mso-position-horizontal:absolute;mso-position-horizontal-relative:text;mso-position-vertical:absolute;mso-position-vertical-relative:text;mso-width-percent:0;mso-height-percent:0;mso-width-relative:page;mso-height-relative:page'>
<v:imagedata src="cid:image004.jpg@01DC8A15.12BAA380" o:title="A picture containing logo
Description automatically generated" />
<w:wrap type="square"/>
</v:shape><![endif]--><![if !vml]><img width="118" height="118" style="width:1.2333in;height:1.2333in" src="cid:image001.jpg@01DC8A15.12C3CB40" align="left" hspace="12" alt="A picture containing logo
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>
</div>
</body>
</html>