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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Good morning,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">I know it’s budget mania right now, but here is a small diversion related to last year’s budget. Attached please find the
<i>2017-18</i> <i>Business Manager Auditor Communication Letter and Supplemental Audit Requirement</i>
<i>Templates</i>. The templates include a sample:<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:"Arial",sans-serif"><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">Revenue and Expenditures Spreadsheet – if your budget isn’t formatted to include function and source codes, include this spreadsheet<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:"Arial",sans-serif"><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">Schedule of Federal Awards (SEFA) – if your district received
<u>any</u> federal dollars, include a SEFA that details <u>all</u> federal dollars received<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:"Arial",sans-serif"><span style="mso-list:Ignore">3.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">Form 3211C – this is a breakout of heating and replacement equipment expenditures – note the addition of object code 327, water and sewage, to the total reported<o:p></o:p></span></p>
<p class="MsoNormal"> <span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">You need not use these exact templates, but all of the information entailed must be included in your format of choice.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">The letter and supplemental templates are posted on ODE’s website,</span>
<span style="font-family:"Arial",sans-serif"><a href="http://www.oregon.gov/ode/schools-and-districts/grants/Pages/Financial-Budgeting-and-Accounting.aspx">http://www.oregon.gov/ode/schools-and-districts/grants/Pages/Financial-Budgeting-and-Accounting.aspx</a>,
on the Financial Memos page. The letter is posted under “Auditor Communication Letters” and the templates are posted under “Auditor Supplemental Information.” The letter and templates will also be posted in the Schedule of Due Dates when the Actual Expenditures
and Revenue 17-18 collections come online in July.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">The Actual 17-18 collections will open in October and your paper audit is due on or before January 3, 2019. The paper audit must be in a hardcopy format; electronic copies will not be accepted.
Please let me know if you have any questions. <o:p></o:p></span></p>
<p class="MsoNormal"> <span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Thank you for all you do and the many hats you wear!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Mari Sue<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;color:#1B75BC"><img border="0" width="230" height="62" style="width:2.3958in;height:.6458in" id="Picture_x0020_1" src="cid:image002.jpg@01D3E1EF.3C054CD0"><o:p></o:p></span></p>
<p class="MsoNormal" align="right" style="text-align:right"><i><span style="font-size:12.5pt;color:#1B75BC">Oregon achieves . . . together!<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="line-height:90%"><span style="font-size:12.0pt;line-height:90%;color:#1B75BC">Mari Sue Johnson<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:12.0pt;line-height:90%;color:#1B75BC">Financial Reporting Analyst<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:10.5pt;line-height:90%">School Finance | Office of Finance and Administration<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:10.5pt;line-height:90%">503-947-5883<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:10.5pt;line-height:90%">mari.johnson@state.or.us | www.oregon.gov/ode<o:p></o:p></span></p>
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