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<div class=Section1>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Hello CAFR Accountants,</span></font><o:p></o:p></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'>CAFR season is just around the corner! <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'>Year end closing for FY 2010 officially begins July 19 (following
the close of June on July 16 in R*STARS). As you know, the year end closing
process culminates in publication of <u1:place u2:st="on"><u1:State u2:st="on"><st1:State
w:st="on"><st1:place w:st="on">Oregon</u1:State></u1:place></st1:place></st1:State>'s<i><span
style='font-style:italic'> Comprehensive Annual Financial Report</span></i>
(CAFR). Completing the CAFR on time and with the highest degree of accuracy
requires a team effort and we are counting on your help.<o:p></o:p></span></font></p>
<p class=MsoNormal><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;text-indent:-.25in;mso-list:l7 level1 lfo13'><![if !supportLists]><strong><b><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol;font-weight:
normal'><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></b></strong><![endif]><strong><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Schedule of
Key Dates</span></font></b></strong><strong><b><font size=2
face="Times New Roman"><span style='font-size:10.0pt'><o:p></o:p></span></font></b></strong></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>A copy of the FY 2010 schedule of
key dates (including Gold Star dates) is attached.</span></font><b><span
style='font-weight:bold'><o:p></o:p></span></b></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:l7 level1 lfo13'><![if !supportLists]><strong><b><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol;font-weight:
normal'><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></b></strong><![endif]><strong><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Agency Guide
to Year End Closing</span></font></b></strong><strong><b><font size=2
face="Times New Roman"><span style='font-size:10.0pt'><o:p></o:p></span></font></b></strong></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>The <i><span style='font-style:italic'>Agency
Guide to Year End Closing</span></i> is available on the SARS website at: <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'><a
href="http://oregon.gov/DAS/SCD/SARS/agency_guide.shtml">http://oregon.gov/DAS/SCD/SARS/agency_guide.shtml</a><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'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Refer to Chapter B and Chapter D for
helpful information about year end closing activities.<strong><b><font
face=Arial><span style='font-family:Arial;font-weight:normal'><o:p></o:p></span></font></b></strong></span></font></p>
<p class=MsoNormal><strong><b><font size=2 color=navy face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></b></strong></p>
<p class=MsoNormal style='margin-left:.25in;text-indent:-.25in;mso-list:l7 level1 lfo13'><![if !supportLists]><strong><b><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol;font-weight:
normal'><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></b></strong><![endif]><strong><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Preclosing
Review<o:p></o:p></span></font></b></strong></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>In preparation for the year end
closing, please continue to work on the preclosing review between now and July
16 (see Chapter C in the <i><span style='font-style:italic'>Agency Guide to
Year End Closing</span></i>).</span></font><font face=Arial><span
style='font-family:Arial'> </span></font><o:p></o:p></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:l7 level1 lfo13'><![if !supportLists]><strong><b><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol;font-weight:
normal'><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></b></strong><![endif]><strong><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Year End
Schedule for R*STARS, Datamart and Statewide Balancing Reports<o:p></o:p></span></font></b></strong></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>A copy of the year end schedule for
updating these reports is attached.<o:p></o:p></span></font></p>
<p class=MsoNormal><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;text-indent:-.25in;mso-list:l7 level1 lfo13'><![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]><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'>Gold Star
Certificates<o:p></o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>The State Controller's Division
awards Gold Star Certificates to agencies that provide substantially accurate
and complete financial information by the Gold Star due dates. The Gold Star
Certificates serve to recognize agencies for their commitment to excellence in
financial reporting. <i><span style='font-style:italic'>As noted last year,
SARS will consider the number and magnitude of the adjustments proposed by the
auditors when evaluating the “accuracy” component.<o:p></o:p></span></i></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:l7 level1 lfo13'><![if !supportLists]><strong><b><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol;font-weight:
normal'><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></b></strong><![endif]><strong><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Disclosure
Forms</span></font></b></strong><strong><b><font size=2 face="Times New Roman"><span
style='font-size:10.0pt'><o:p></o:p></span></font></b></strong></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>The <i><span style='font-style:italic'>General
Disclosure</span></i> and <i><span style='font-style:italic'>Debt Disclosure</span></i>
packets were sent to you as e-mail attachments by your SARS analyst the week of
June 14. These can be filled out electronically and e-mailed back to SARS. The
due date is August 27.</span></font><o:p></o:p></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:.2in;text-indent:-.2in;mso-list:l5 level1 lfo4'><![if !supportLists]><strong><b><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol;font-weight:
normal'><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></b></strong><![endif]><strong><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>CAFR
Contacts and SEFA Contacts Lists</span></font></b></strong><strong><b><font
size=2 face="Times New Roman"><span style='font-size:10.0pt'><o:p></o:p></span></font></b></strong></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>The CAFR Contacts and SEFA Contacts
Lists are on the SARS website at: <a
href="http://oregon.gov/DAS/SCD/SARS/index.shtml">http://oregon.gov/DAS/SCD/SARS/index.shtml</a><font
color=navy><span style='color:navy'>. </span></font>Click on the links on the
right side of the Web page.<o:p></o:p></span></font></p>
<p class=MsoNormal><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'>If you need to update your
agency’s contacts, here is the link to a fillable form: <font color=navy><span
style='color:navy'><a
href="http://oregon.gov/DAS/SCD/SARS/docs/Agency_Guide/I.1.UpdateCAFRContactList.pdf">http://oregon.gov/DAS/SCD/SARS/docs/Agency_Guide/I.1.UpdateCAFRContactList.pdf</a><o:p></o:p></span></font></span></font></p>
<p class=MsoNormal style='margin-left:.2in'><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;text-indent:-.25in;mso-list:l8 level1 lfo6'><![if !supportLists]><strong><b><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol;font-weight:
normal'><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></b></strong><![endif]><strong><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Capital
Asset Training</span></font></b></strong><strong><b><font size=2
face="Times New Roman"><span style='font-size:10.0pt'><o:p></o:p></span></font></b></strong></p>
<p class=MsoNormal style='margin-top:6.0pt'><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'> Date:
July 22,
2010<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'>
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"
title="blocked::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:l1 level1 lfo7'><![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:l1 level1 lfo7'><![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:l1 level1 lfo7'><![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:l1 level1 lfo7'><![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:l1 level1 lfo7'><![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'>The CAFR is critical to marketing <st1:State w:st="on"><st1:place
w:st="on">Oregon</st1:place></st1:State>’s state bond issues and is
required by law. The quality and timeliness of <u1:place u2:st="on"><u1:State u2:st="on"><st1:State
w:st="on"><st1:place w:st="on">Oregon</u1:State></u1:place></st1:place></st1:State>'s
CAFR depends on the accuracy and completeness of financial data provided by you
on behalf of your agency. <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'>We look forward to working with you to complete the year end
closing activities. If you have questions, don’t hesitate to contact your
SARS analyst or call me at 503-373-7277, ext. 253. If the issue cannot be handled
by email or the telephone, we 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'>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<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
</div>
<div>
<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=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>
</div>
</div>
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