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<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 “reference lists” have been
updated for FY 2009:<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:.75in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>60.10.00 – General Ledger
Accounts<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>60.20.00 – Nominal Accounts<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>62.10.00 – Listing by
Transaction Type<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>70.10.00 – Current Agencies
– Alpha Sequence<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>70.20.00 – Current Agencies
– Numeric Sequence<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>70.30.00 – Obsolete Agencies
– Alpha Sequence<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>70.40.00 – Obsolete Agencies
– Numeric Sequence<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'>In addition, OAM 15.42.00.PR, <i><span style='font-style:
italic'>Federal Grants</span></i> has been updated. Two additions have been
made to the Special Payments Comptroller Objects listed in Paragraph 108 (e):<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:.75in;text-indent:-.25in;mso-list:l1 level1 lfo4'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>6808 Distributions to Non-Employees<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l1 level1 lfo4'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>6826 Payments to Non-governments <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 updated policies are accessible from this link:  <a
href="http://www.das.state.or.us/DAS/SCD/SARS/oam_toc.shtml"
title="blocked::http://www.das.state.or.us/DAS/SCD/SARS/oam_toc.shtml 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><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><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Kathy<font color=navy><span style='color:navy'><o:p></o:p></span></font></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) 373-7277, ext 253</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=3 face="Times New Roman"><span style='font-size:
12.0pt'><a href="http://oregon.gov/DAS/SCD/SARS"><font size=1 face=Verdana><span
style='font-size:7.5pt;font-family:Verdana'>http://oregon.gov/DAS/SCD/SARS</span></font></a><o:p></o:p></span></font></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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