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<div style="text-align: center; ">MEMORANDUM</div>
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<div>April 3, 2012</div>
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<div style="padding-left: 36pt; text-indent: -36pt; ">TO: School District and Education Service District Deputy Clerks and Business Managers</div>
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<div style="padding-left: 36pt; text-indent: -36pt; ">RE: 2011-12 School District and Auditor Communication</div>
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<div style="text-align: justify; ">The electronic Actuals of the district financial data are due by Monday, December 31, 2012 and a hard copy of the audited financial statements or Comprehensive Annual Financial Report (CAFR) are due by Friday, January 4,<font size="1"><sup>
</sup></font>2013. It is ODE’s desire that both items be submitted prior to December 31, so each district can begin the reconciliation process. The audit or CAFR may be mailed to:</div>
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<div style="text-align: center; ">Oregon Department of Education</div>
<div style="text-align: center; ">Attn: Barb Cruickshank</div>
<div style="text-align: center; ">255 Capitol St NE</div>
<div style="text-align: center; ">Salem, OR 97310</div>
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<div style="text-align: justify; ">Please be advised that the electronic submission of the Actuals for 2011-12 must match the hard copy of the audited financial statements or CAFR.</div>
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<div style="text-align: justify; ">Please find attached a letter and enclosures to discuss with your auditor. You may also find these documents here: <a href="http://www.ode.state.or.us/search/page/?=1233"><font color="#0000FF"><u>http://www.ode.state.or.us/search/page/?=1233</u></font></a>.</div>
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<div style="text-align: justify; ">If you have questions about the audited financial statements, CAFR or the Actuals electronic submission, please contact Barb Cruickshank @ 503 947-5916 or <a href="mailto:barbara.cruickshank@state.or.us"><font color="#0000FF"><u>barbara.cruickshank@state.or.us</u></font></a>.</div>
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<div> Sue MacGlashan</div>
<div> Assistant Superintendent</div>
<div> Office of Finance and Administration</div>
<div> Oregon Department of Education</div>
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<div>Enclosures</div>
<div><font size="2">2011-12 District Revenue & Expenditure Audit Summary.xls</font></div>
<div><font size="2">2011-12 Federal Awards Audit Sample.xls</font></div>
<div><font size="2">3211C form 2011-12.doc</font></div>
<div><font size="2">School District Auditor Communication Letter 2011-12</font></div>
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<div>Michael Elliott, State School Fund Coordinator</div>
<div>Oregon Department of Education</div>
<div>503-947-5627</div>
<div>Michael.S.Elliott@ode.state.or.us</div>
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