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<div class=Section1>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Good Afternoon 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 updated policies have been posted to the <st1:place
w:st="on"><st1:State w:st="on"><b><span style='font-weight:bold'>Oregon</span></b></st1:State></st1:place><b><span
style='font-weight:bold'> Accounting Manual (OAM)<font color=navy><span
style='color:navy'>. </span></font></span></b>The effective date for all of the
changes is August 1, 2009.<o:p></o:p></span></font></p>
<p class=MsoNormal><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:l2 level1 lfo2'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><span style='mso-list:Ignore'>1.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 10.70.00 – Security Access to Financial Systems<o:p></o:p></span></font></b></p>
<p class=MsoNormal><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:.2in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>This policy draft was modified to
reflect agency comments received during the comment period. In
particular, please note the changes in the following paragraphs:<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.2in'><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:.4in;text-indent:-.2in;mso-list:l0 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'>Paragraph
106 –<font color=navy><span style='color:navy'> </span></font>clarifies roles
and responsibilities when security violations are reported. <o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.4in;text-indent:-.2in;mso-list:l0 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'>Paragraph
109 – describes knowledge/skills expectation when designating agency
security officers.<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.4in;text-indent:-.2in;mso-list:l0 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'>Paragraph
120 – discusses requests for special view access to SFMA.<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.2in'><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:l2 level1 lfo2'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><span style='mso-list:Ignore'>2.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 15.55.00 – Non-capital Assets<o:p></o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in'><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'>OAM 15.60.10
– Capital Assets – Classification and Capitalization<o:p></o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in'><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'>OAM 15.60.40
– Intangible Assets<o:p></o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.2in'><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:.2in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>There were no substantial changes
made to OAM 15.55.00 and 15.60.40 as the result of the comment period. However,
OAM 15.60.10 saw important changes in the following paragraphs as the result of
a GFOA Webcast on capital assets:<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.2in'><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:.4in;text-indent:-.2in;mso-list:l1 level1 lfo6'><![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'>Paragraph 110
– see italicized note on capitalizing only those acquisition costs
directly identifiable to a specific asset.<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.4in;text-indent:-.2in;mso-list:l1 level1 lfo6'><![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'>Paragraph
123 – clarifies the interest capitalization requirements for proprietary
funds.<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.4in;text-indent:-.2in;mso-list:l1 level1 lfo6'><![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'>Paragraph
127 –<font color=navy><span style='color:navy'> </span></font>a new
paragraph on accounting for assets used exclusively in pollution remediation
activities (should be accounted for as a component of the pollution remediation
obligation).<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.4in;text-indent:-.2in;mso-list:l1 level1 lfo6'><![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'>Paragraph
137 –<font color=navy><span style='color:navy'> </span></font>a new
paragraph on reporting assets that have been permanently retired (but not sold
or otherwise disposed of) as an investment in state-owned property (held for
sale).<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.4in;text-indent:-.2in;mso-list:l1 level1 lfo6'><![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'>Paragraphs
147and 148 – two new paragraphs that discuss reclassifications required
for financial reporting purposes when assets are transferred between
proprietary funds and governmental funds.<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:l2 level1 lfo2'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><span style='mso-list:Ignore'>3.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 15.77.00 – Pollution Remediation Obligations<o:p></o:p></span></font></b></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'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>This policy was revised to replace the
term “third parties” with the term<font color=navy><span
style='color:navy'> </span></font>”other responsible or potentially
responsible parties” when discussing expected financial recoveries.
This is an example where using plain language changed the meaning.<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><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:l2 level1 lfo2'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><span style='mso-list:Ignore'>4.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 60.20.00 – Nominal Accounts<o:p></o:p></span></font></b></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'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>This policy was updated to reflect
the addition of the new travel comptroller objects requested by the
Legislature:<font color=navy><span style='color:navy'><o:p></o:p></span></font></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>4103 - INSTATE MILEAGE REIMBURSEMENT<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>4153 - OUT-OF-STATE MILEAGE
REIMBURSEMENT<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>4156 - FOREIGN TRAVEL MILEAGE
REIMBURSEMENT<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>4409 - PROF DEV INSTATE MILEAGE
REIMBURSEMENT<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>4414 - PROF DEV OUT-OF-STATE MILEAGE
REIMBURSMT<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>4421 - PROF DEV FOREIGN MILEAGE
REIMBURSEMENT<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>4447 - EMPLOYEE RECRUIT MILEAGE
REIMBURSEMENT<font color=navy><span style='color:navy'><o:p></o:p></span></font></span></font></p>
<p class=MsoNormal style='margin-left:.25in'><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:l2 level1 lfo2'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><span style='mso-list:Ignore'>5.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 70.10.00 – Current Agencies (alpha sequence)<o:p></o:p></span></font></b></p>
<p class=MsoNormal style='text-indent:.25in'><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'>OAM 70.20.00
– Current Agencies (numeric sequence)<o:p></o:p></span></font></b></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'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>These two policies were updated to
reflect the name change for Agency 123 to Business Oregon.<b><span
style='font-weight:bold'><o:p></o:p></span></b></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=1 face=Verdana><span style='font-size:7.5pt;
font-family:Verdana'><a href="http://oregon.gov/DAS/SCD/SARS">http://oregon.gov/DAS/SCD/SARS</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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