<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;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
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;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.EmailStyle19
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@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:46347452;
mso-list-type:hybrid;
mso-list-template-ids:2070318402 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l0:level1
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level3
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l0:level4
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level5
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level6
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l0:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</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="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal">Good Afternoon<span style="color:#1F497D"> </span>Everyone – Hope you all had a great weekend – It’s nice and sunny in Salem
<span style="font-family:Wingdings">J</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Please find attached the new and improved updated edition of the Program Budgeting and Accounting Manual (PBAM) along with a list of changes from the last edition that will go into effect July 1, 2019. This edition has been made accessible
for yours and the public’s convenience and you may notice a little different look to it. Please feel free to use the “Bookmarks” feature which allows you to toggle through each chapter and account codes with ease.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">You can also find the <a href="https://www.oregon.gov/ode/schools-and-districts/finance/Documents/Program%20Budgeting%20and%20Accounting%20Manual%20-%202018%20Edition.pdf">
PBAM – 2018 Edition</a> online at <a href="https://www.oregon.gov/ode/pages/default.aspx">
https://www.oregon.gov/ode</a> in two locations...<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>Select Schools & Districts > Finance > scroll down to the bottom of the page for the PBAM hotlink<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>Select Schools & Districts > Grants & Funding Resources > Financial Budgeting & Accounting > scroll down to the bottom of the page for the PBAM hotlink<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I would like to thank the participants of the Chart of Accounts Committee for all of their time and efforts in putting this issue together – THANK YOU!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">As always, feel free to contact me with any of your PBAM and financial reporting needs
<span style="font-family:Wingdings">J</span><o:p></o:p></p>
<p class="MsoNormal">Thank you so very much for all of your hard work and have a great day!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody>
<tr>
<td width="244" valign="top" style="width:98.75pt;border:solid white 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<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@01D503F0.D8833710"><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>
</td>
<td width="463" valign="top" style="width:368.75pt;border:solid white 1.0pt;border-left:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="line-height:90%"><span style="font-size:12.0pt;line-height:90%;color:#1B75BC">Lindsay Malinowski<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:10.5pt;line-height:90%">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 & Information Technology<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:10.5pt;line-height:90%">P 503.947.5883 | F 503.378.5156<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:10.5pt;line-height:90%"><a href="mailto:Lindsay.Malinowski@state.or.us">Lindsay.Malinowski@state.or.us</a> |
<a href="http://www.oregon.gov/ode">www.oregon.gov/ode</a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><span style="font-size:10.5pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>