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<div class=Section1>
<p class=MsoNormal align=center style='text-align:center'><b><font size=2
color=red face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:red;font-weight:bold'>Accounting for Capital Assets, L&I Building,
July 22 from 9:00 to Noon (See details below)<o:p></o:p></span></font></b></p>
<div class=MsoNormal align=center style='text-align:center'><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>
<hr size=2 width="100%" align=center>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'>Hello CAFR Accountants,<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;text-indent:-.25in;mso-list:l4 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'>I.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Over the past five months, SARS has
held 9 small group training sessions dealing with the implementation of GASB
54. <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:.5in;text-indent:-.25in;mso-list:l3 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'>The first four sessions introduced
the topic, provided SARS preliminary views, and asked for feedback from
agencies.<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:.5in;text-indent:-.25in;mso-list:l3 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'>The second five sessions discussed
the research (including the questions submitted to the GASB) and the final
conclusions. SARS also reviewed two sets of step-by-step instructions
designed to help agencies determine (1) the appropriate fund balance category
for each of their governmental funds and (2) the proper use of special revenue
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'><i><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-style:italic'>Agencies were
required to attend one session in each of the two groups described above. <o:p></o:p></span></font></i></p>
<div class=MsoNormal align=center style='text-align:center'><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>
<hr size=2 width="100%" align=center>
</span></font></div>
<p class=MsoNormal style='margin-left:.25in;text-indent:-.25in;mso-list:l4 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'>II.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>SARS
understands that this placed a burden on agencies, particularly when extra
travel was involved. The feedback from agencies has led SARS to consider
the following points regarding year end training for FY 2010.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'> </span></font><font size=1 face=Arial><span
style='font-size:8.0pt;font-family:Arial'><o:p></o:p></span></font></p>
<ul style='margin-top:0in' type=disc>
<li class=MsoNormal style='mso-list:l2 level1 lfo7'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>The most important
“new” issue (GASB 54) has already been discussed twice in
2010, including the deliverables due in January 2011.<o:p></o:p></span></font></li>
<li class=MsoNormal style='margin-top:6.0pt;mso-list:l2 level1 lfo7'><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>GASB
51, <i><span style='font-style:italic'>Intangible Assets, </span></i>was
covered in detail in June 2009. SARS analysts have worked closely with
their assigned agencies throughout the year to answer questions regarding
the capitalization of software (both purchased and internally generated)
and other intangibles, such as land use rights and easements. Special
instructions for capitalizing assets retroactively and a summary of new GL
accounts, comp objects, and T-codes was emailed to agencies on February 5
and May 18. The retroactive instructions were also handed out at the year
end training in 2009.<o:p></o:p></span></font></li>
<li class=MsoNormal style='color:black;margin-top:6.0pt;mso-list:l2 level1 lfo7'><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:
Arial;color:windowtext'>GASB 53, <i><span style='font-style:italic'>Derivatives,</span></i>
affects only a handful of agencies. SARS has been working one-on-one
with these agencies, as well as the Office of the State Treasurer and
Audits Division, to ensure compliance with the new rules.</span></font><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p></o:p></span></font></li>
<li class=MsoNormal style='color:black;margin-top:6.0pt;mso-list:l2 level1 lfo7'><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:
Arial;color:windowtext'>Several agencies have indicated that they are not
interested in attending training that is repetitive.</span></font><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p></o:p></span></font></li>
</ul>
<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'>For these reasons, SARS will <u>not</u>
hold a “general” year end training session for FY 2010 and,
instead, will offer focused training on <b><span style='font-weight:bold'>Accounting
for Capital Assets</span></b>, a topic that agencies have repeatedly requested.
This training will be held on <b><span style='font-weight:bold'>Thursday, July
22</span></b>. A shorter version of this training was presented at the
2010 Annual OSFA conference. However, not every accountant attended the OSFA
conference and this training will be <b><span style='font-weight:bold'>free!</span></b>
<b><span style='font-weight:bold'>If you are interested in attending or
have staff members you would like to attend, here are the details:</span></b> <o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-top:6.0pt'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>
<b><span style='font-weight:bold'>Date:
July 22,
2010<o:p></o:p></span></b></span></font></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'>
Time:
9:00 a.m. to Noon (maybe 11:30)<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'>
Location: <st1:place
w:st="on"><st1:PlaceName w:st="on">Labor & Industries</st1:PlaceName> <st1:PlaceType
w:st="on">Building</st1:PlaceType></st1:place><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'>
Conference Room 260<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'>
350 Winter Street NE<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>
<st1:place w:st="on"><st1:City w:st="on">Salem</st1:City>, <st1:State w:st="on">OR</st1:State></st1:place><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>
<b><span style='font-weight:bold'>CPE:</span></b>
CPE will be provided based on a 50-minute training hour.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>
<b><span style='font-weight:bold'>Cost:</span></b>
Free<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>
<b><span style='font-weight:bold'>Registration:</span></b>
Send an email to <a href="mailto:SCD.REGISTER@state.or.us">SCD.REGISTER@state.or.us</a><o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;
margin-left:74.9pt;text-indent:15.1pt'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'> The
following information should be included in the text of your email:<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.75in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><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><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Enter <b><span
style='font-weight:bold'>Capital Asset Training</span></b> in subject line.<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.75in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><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><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Attendee
name<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.75in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><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><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Agency name
and address<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.75in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><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><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Email
address<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:
1.75in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><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><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Telephone
number<o:p></o:p></span></font></p>
<div class=MsoNormal align=center style='text-align:center'><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>
<hr size=2 width="100%" align=center>
</span></font></div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>In the meantime, please pay close attention to the year end
preclosing activities and the comments you receive from SARS. If you have
questions, don’t hesitate to contact your SARS analyst. If the issue
cannot be handled by email or the telephone, your SARS analyst will be happy to
meet with you and your staff in person. <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'>Thank you,<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<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="#353535" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#353535'>Kathryn Ross</span></font></b></strong><o:p></o:p></p>
<p class=MsoNormal><strong><b><font size=1 color="#353535" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#353535'>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="#353535" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#353535'>Oregon</span></font></st1:PlaceName><font size=1
color="#353535" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#353535'> <st1:PlaceType w:st="on">State</st1:PlaceType></span></font></st1:place><font
size=1 color="#353535" face=Verdana><span style='font-size:7.5pt;font-family:
Verdana;color:#353535'> 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="#353535" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#353535'>155 Cottage Street NE</span></font></st1:address></st1:Street><font
size=1 color="#353535" face=Verdana><span style='font-size:7.5pt;font-family:
Verdana;color:#353535'>, 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="#353535" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#353535'>Salem</span></font></st1:City><font size=1 color="#353535"
face=Verdana><span style='font-size:7.5pt;font-family:Verdana;color:#353535'>,
<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="#353535" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#353535'>Phone: (503)
373-7277, ext 253</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=1 color="#353535" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#353535'>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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