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<div>Dear Business Managers,</div>

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<div>The 2012 Program Budgeting and Accounting Manual (PBAM) is now posted on ODE’s website. It is available here: <a href="http://www.ode.state.or.us/services/ssf/finance/budgetacctg/2012-pbam-manual.pdf"><font color="#0000FF"><u>http://www.ode.state.or.us/services/ssf/finance/budgetacctg/2012-pbam-manual.pdf</u></font></a>.

The Track-changed version and the list of changes have also been posted. The track-changed version is available here: <a href="http://www.ode.state.or.us/services/ssf/finance/budgetacctg/2012-pbam-manual-with-strikeouts.pdf"><font color="#0000FF"><u>http://www.ode.state.or.us/services/ssf/finance/budgetacctg/2012-pbam-manual-with-strikeouts.pdf</u></font></a>

and the list of changes is available here: <a href="http://www.ode.state.or.us/services/ssf/finance/budgetacctg/proposed-changes-made-to-2010-pbam-for-2012-pbam.pdf"><font color="#0000FF"><u>http://www.ode.state.or.us/services/ssf/finance/budgetacctg/proposed-changes-made-to-2010-pbam-for-2012-pbam.pdf</u></font></a>.</div>

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<div>Please note that the 2012 PBAM is effective on <b>July 1, 2013</b>. It is not effective before that date.</div>

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If you have additional questions, please contact Michael Wiltfong at <a href="mailto:Michael.Wiltfong@ode.state.or.us"><font color="#0000FF"><u>Michael.Wiltfong@ode.state.or.us</u></font></a>.</div>

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<div>Thank you,</div>

<div>Michael </div>

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