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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 style='text-autospace:none'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>This is an early reminder regarding
interagency transfers.<b><font color=navy><span style='color:navy;font-weight:
bold'><o:p></o:p></span></font></b></span></font></p>
<p class=MsoNormal style='text-autospace:none'><b><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy;
font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><font
size=2 color=red face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:red;font-weight:bold'>Agencies must not backdate interagency Balanced
Transactions (BTs) processed after June 30.<o:p></o:p></span></font></b></p>
<p class=MsoNormal style='text-autospace:none'><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='text-autospace:none'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Because interagency transfers impact
cash at Treasury, backdating current transactions can cause reconciling
problems for the receiving agency and result in audit comments/findings. The <b><span
style='font-weight:bold'>effective date </span></b>for both sides of this
transaction type must always be <b><span style='font-weight:bold'>equal to </span></b>the
<b><span style='font-weight:bold'>current system date.</span></b><o:p></o:p></span></font></p>
<p class=MsoNormal style='text-autospace:none'><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:none'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>An adjustment affecting cash is
acceptable in Month 13 <b><i><span style='font-weight:bold;font-style:italic'>only</span></i></b>
if all of the following conditions are met:<o:p></o:p></span></font></p>
<p class=MsoNormal style='text-autospace:none'><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 lfo2;
text-autospace:none'><![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'>The adjustment affects <b><span
style='font-weight:bold'>D23 funds</span></b> <b><span style='font-weight:bold'>within
the same agency</span></b>;<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.2in;text-autospace:none'><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 lfo2;
text-autospace:none'><![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'>The affected <b><span
style='font-weight:bold'>D23 funds are in the same GAAP fund</span></b>; <i><span
style='font-style:italic'>and<o:p></o:p></span></i></span></font></p>
<p class=MsoNormal style='text-autospace:none'><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 lfo2;
text-autospace:none'><![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'>The affected <b><span
style='font-weight:bold'>D23 funds are tied <st1:PersonName w:st="on">to</st1:PersonName>
the same Treasury Fund</span></b>.<o:p></o:p></span></font></p>
<p><font size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>If
you are unable to complete your interagency BTs before June 30, you will need
to record accrual entries during Month 13 to accurately reflect FY2010
activity. <o:p></o:p></span></font></p>
<p><font size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>For
more information on T-codes that should <b><i><span style='font-weight:bold;
font-style:italic'>not</span></i></b> be used during Month 13, please refer to
the <i><span style='font-style:italic'>Agency Guide to Year End Closing</span></i>,
Chapter D, Section D.2 at<font color=navy><span style='color:navy'>:</span></font>
<font color=navy><span style='color:navy'><a
href="http://www.oregon.gov/DAS/SCD/SARS/agency_guide.shtml">http://www.oregon.gov/DAS/SCD/SARS/agency_guide.shtml</a><o:p></o:p></span></font></span></font></p>
<p><font size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Another
helpful resource is the <i><span style='font-style:italic'>SFMS Desk Manual:
Central Processing Cent. 4 </span></i>at <a
href="http://egov.oregon.gov/DAS/SCD/SFMS/docs/publications/desk_manual/cent4.pdf">http://egov.oregon.gov/DAS/SCD/SFMS/docs/publications/desk_manual/cent4.pdf</a>.<o:p></o:p></span></font></p>
<p style='margin:0in;margin-bottom:.0001pt'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Thanks,<o:p></o:p></span></font></p>
<p style='margin:0in;margin-bottom:.0001pt'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Kathy<o:p></o:p></span></font></p>
<p style='margin:0in;margin-bottom:.0001pt'><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><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>
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