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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'>Here is the link to the handouts for the GASB 54 training to be held tomorrow morning, April 19, at the L&I Building beginning at 9:00 (see below for more details).<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><a href="http://www.oregon.gov/DAS/SCD/SARS/index.shtml">http://www.oregon.gov/DAS/SCD/SARS/index.shtml</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif";color:#1F497D'>Please print both documents and bring with you to the training:<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoListParagraph style='text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-family:Symbol;color:#1F497D'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span style='font-family:"Arial","sans-serif";color:#1F497D'>GASB 54 PowerPoint Presentation (please configure/print the slides to suit your individual preference)<o:p></o:p></span></p><p class=MsoListParagraph style='text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-family:Symbol;color:#1F497D'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span style='font-family:"Arial","sans-serif";color:#1F497D'>Additional Handout Materials<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'>Thank you,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'>Kathy<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='color:#1F497D'><hr size=2 width="100%" align=center></span></div><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Hello Everyone,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif";color:red'>If your agency has governmental funds, please mark your calendars!</span></b><b><span style='font-family:"Arial","sans-serif";color:#1F497D'> <o:p></o:p></span></b></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>SARS will present one more GASB 54 training session prior to the year-end closing. <u>It is critical that each agency with governmental funds sends at least one representative to this training</u>. <b>Preregistration is not required. </b><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif"'>Date: </span></b><span style='font-family:"Arial","sans-serif"'>Tuesday, April 19, 2011<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif"'>Time: </span></b><span style='font-family:"Arial","sans-serif"'>9:00 AM<span style='color:#1F497D'> <o:p></o:p></span></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>(We estimate the training will last 1.5 hours; however, we have reserved the room for the entire morning so we have plenty of time to answer questions.)<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif"'>Location: </span></b><span style='font-family:"Arial","sans-serif"'>Labor and Industries Building<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> Room 260<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> 350 Winter Street NE <o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-family:"Arial","sans-serif"'> Salem, OR<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif"'>Topics to be covered</span></b><span style='font-family:"Arial","sans-serif"'>: Brief (very brief) overview of GASB 54<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> GASB 54 codes and some givens<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> New D23 fund requests<o:p></o:p></span></p><p class=MsoNormal style='margin-left:1.5in;text-indent:.5in'><span style='font-family:"Arial","sans-serif"'>New GL accounts in SFMA<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> New t-codes in SFMA<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> Where we are on moving beginning fund balances<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> Steps needed to reclassify “reserved for XXX” fund balances<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> Where we are on the review of Special Revenue funds<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> Moving D23 funds to GAAP fund 0054, GASB 54 General Fund<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Please contact your SARS analyst if you have any concerns.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Thanks,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Kathy<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#353535'>Kathryn Ross</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#353535'>Statewide Accounting & Reporting Manager</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#353535'>Oregon State Controller's Division</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#353535'>155 Cottage Street NE, U-50</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#353535'>Salem, OR 97301</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#353535'>Phone: (503) 373-7277, ext 253</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#353535'>Fax: (503) 378-3514</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Verdana","sans-serif"'><a href="http://oregon.gov/DAS/SCD/SARS">http://oregon.gov/DAS/SCD/SARS</a></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#353535'>Data Classification: Level 1 - Published</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'> <o:p></o:p></span></p><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold","sans-serif"'>How are we doing?</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold","sans-serif"'>Please complete our customer service survey.</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal align=center style='text-align:center'><i><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'><a href="http://www.surveymonkey.com/s/SCD_Feedback">http://www.surveymonkey.com/s/SCD_Feedback</a></span></i><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold","sans-serif"'>Your opinion matters.</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold","sans-serif"'>Thank You!<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p></div></body></html>