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<div class=Section1>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Hello CAFR Accountants,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>The following OAM policies have been updated to address
minor housekeeping issues and to adopt the new statewide policy format that
combines the policy and procedure into one document.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'> <o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in;text-indent:-.25in;mso-list:l0 level1 lfo2;
text-autospace:ideograph-other'><![if !supportLists]><font size=2
face=Wingdings><span style='font-size:10.0pt;font-family:Wingdings'><span
style='mso-list:Ignore'>§<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'>15.45.10 – Interfund
and Interagency Transactions – Interfund Services, Reimbursements and Transfers</span></font></b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'> (effective
4/16/09)<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in;text-autospace:ideograph-other'><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in;text-autospace:ideograph-other'><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>The
flowchart in paragraph 118 has been updated to include comptroller objects, and
clarifying language has been added to the section on <i><span style='font-style:
italic'>Agent Relationships</span></i>, beginning at paragraph 126.<o:p></o:p></span></font></p>
<p class=MsoNormal style='text-autospace:ideograph-other'><b><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in;text-indent:-.25in;mso-list:l0 level1 lfo2;
text-autospace:ideograph-other'><![if !supportLists]><font size=2
face=Wingdings><span style='font-size:10.0pt;font-family:Wingdings'><span
style='mso-list:Ignore'>§<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'>15.70.00 –
Compensated Absences </span></font></b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>(effective 4/16/2009)<b><span
style='font-weight:bold'> <o:p></o:p></span></b></span></font></p>
<p class=MsoNormal style='margin-left:.25in;text-autospace:ideograph-other'><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in;text-autospace:ideograph-other'><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Formatting
changes only.<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in;text-autospace:ideograph-other'><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>The updated policies are accessible from this link: <a
href="http://www.das.state.or.us/DAS/SCD/SARS/oam_toc.shtml"
title="http://www.das.state.or.us/DAS/SCD/SARS/oam_toc.shtml">http://www.das.state.or.us/DAS/SCD/SARS/oam_toc.shtml</a><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='text-autospace:ideograph-other'><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>Thanks,<o:p></o:p></span></font></p>
<p class=MsoNormal style='text-autospace:ideograph-other'><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>Kathy<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><strong><b><font size=1 color=gray face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:gray'>Kathryn Ross</span></font></b></strong><o:p></o:p></p>
<p class=MsoNormal><strong><b><font size=1 color=gray face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:gray'>Statewide Accounting
& Reporting Manager</span></font></b></strong><o:p></o:p></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=1
color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'>Oregon</span></font></st1:PlaceName><font size=1 color=gray
face=Verdana><span style='font-size:7.5pt;font-family:Verdana;color:gray'> <st1:PlaceType
w:st="on">State</st1:PlaceType></span></font></st1:place><font size=1
color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'> Controller's Division</span></font><o:p></o:p></p>
<p class=MsoNormal><st1:Street w:st="on"><st1:address w:st="on"><font size=1
color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'>155 Cottage Street NE</span></font></st1:address></st1:Street><font
size=1 color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'>, U-50</span></font><o:p></o:p></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=1
color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'>Salem</span></font></st1:City><font size=1 color=gray
face=Verdana><span style='font-size:7.5pt;font-family:Verdana;color:gray'>, <st1:State
w:st="on">OR</st1:State> <st1:PostalCode w:st="on">97301</st1:PostalCode></span></font></st1:place><o:p></o:p></p>
<p class=MsoNormal><font size=1 color=gray face=Verdana><span style='font-size:
7.5pt;font-family:Verdana;color:gray'>Phone: (503) 378-3156, ext. 277</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=1 color=gray face=Verdana><span style='font-size:
7.5pt;font-family:Verdana;color:gray'>Fax: (503) 378-3514</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=1 color=blue face=Verdana><span style='font-size:
7.5pt;font-family:Verdana;color:blue'><a
href="http://www.oregon.gov/DAS/SCD/internal_controls.shtml">http://www.oregon.gov/DAS/SCD/internal_controls.shtml</a></span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
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