<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 12 (filtered medium)"><style><!--
/* Font Definitions */
@font-face
        {font-family:Calibri;
        panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
        {font-family:Verdana;
        panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        margin-bottom:.0001pt;
        font-size:12.0pt;
        font-family:"Times New Roman","serif";}
a:link, span.MsoHyperlink
        {mso-style-priority:99;
        color:blue;
        text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
        {mso-style-priority:99;
        color:purple;
        text-decoration:underline;}
p
        {mso-style-priority:99;
        mso-margin-top-alt:auto;
        margin-right:0in;
        mso-margin-bottom-alt:auto;
        margin-left:0in;
        font-size:12.0pt;
        font-family:"Times New Roman","serif";}
span.EmailStyle18
        {mso-style-type:personal;
        font-family:"Arial","sans-serif";
        color:windowtext;}
span.EmailStyle19
        {mso-style-type:personal;
        font-family:"Arial","sans-serif";
        color:navy;}
span.EmailStyle20
        {mso-style-type:personal;
        font-family:"Arial","sans-serif";
        color:navy;}
span.EmailStyle21
        {mso-style-type:personal;
        font-family:"Arial","sans-serif";
        color:navy;}
span.EmailStyle22
        {mso-style-type:personal;
        font-family:"Arial","sans-serif";
        color:navy;}
span.EmailStyle24
        {mso-style-type:personal-reply;
        font-family:"Arial","sans-serif";
        color:#1F497D;}
.MsoChpDefault
        {mso-style-type:export-only;
        font-size:10.0pt;}
@page WordSection1
        {size:8.5in 11.0in;
        margin:1.0in 1.25in 1.0in 1.25in;}
div.WordSection1
        {page:WordSection1;}
/* List Definitions */
@list l0
        {mso-list-id:1570968082;
        mso-list-type:hybrid;
        mso-list-template-ids:-913382624 1139694908 67698691 67698693 67698689 67698691 67698693 67698689 67698691 67698693;}
@list l0:level1
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:.4in;
        mso-level-number-position:left;
        margin-left:.4in;
        text-indent:-.2in;
        font-family:Symbol;
        color:windowtext;}
@list l0:level2
        {mso-level-tab-stop:1.0in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level3
        {mso-level-tab-stop:1.5in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level4
        {mso-level-tab-stop:2.0in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level5
        {mso-level-tab-stop:2.5in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level6
        {mso-level-tab-stop:3.0in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level7
        {mso-level-tab-stop:3.5in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level8
        {mso-level-tab-stop:4.0in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level9
        {mso-level-tab-stop:4.5in;
        mso-level-number-position:left;
        text-indent:-.25in;}
ol
        {margin-bottom:0in;}
ul
        {margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Hello CAFR Accountants,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>This is an early reminder regarding interagency transfers.<b><span style='color:navy'><o:p></o:p></span></b></span></p><p class=MsoNormal style='text-autospace:none'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:navy'><o:p> </o:p></span></b></p><p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:red'>Agencies must not backdate interagency Balanced Transactions (BTs) processed after June 30.<o:p></o:p></span></b></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:navy'><o:p> </o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>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>effective date </b>for both sides of this transaction type must always be <b>equal to </b><b>the current system date.</b><o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>An adjustment affecting cash is acceptable in Month 13 <b><i>only</i></b> if all of the following conditions are met:<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.4in;text-indent:-.2in;mso-list:l0 level1 lfo2;text-autospace:none'><![if !supportLists]><span style='font-size:11.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>      </span></span></span><![endif]><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>The adjustment affects <b>D23 funds</b> <b>within the same agency</b>;<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.2in;text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.4in;text-indent:-.2in;mso-list:l0 level1 lfo2;text-autospace:none'><![if !supportLists]><span style='font-size:11.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>      </span></span></span><![endif]><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>The affected <b>D23 funds are in the same GAAP fund</b>; <i>and<o:p></o:p></i></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.4in;text-indent:-.2in;mso-list:l0 level1 lfo2;text-autospace:none'><![if !supportLists]><span style='font-size:11.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>      </span></span></span><![endif]><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>The affected <b>D23 funds are tied to the same Treasury Fund</b>.<o:p></o:p></span></p><p><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>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 FY2011 activity. <o:p></o:p></span></p><p><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>For more information on T-codes that should <b><i>not</i></b> be used during Month 13, please refer to the <i>Agency Guide to Year-end Closing</i>, Chapter D, Section D.2 at<span style='color:navy'>:</span> <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></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Another helpful resource is the <i>SFMS Desk Manual: Central Processing Cent. 4 </i>at<span style='color:#1F497D'>: </span><span style='color:#1F497D'><a href="http://egov.oregon.gov/DAS/SCD/SFMS/docs/publications/desk_manual/Cent4.doc">http://egov.oregon.gov/DAS/SCD/SFMS/docs/publications/desk_manual/Cent4.doc</a><o:p></o:p></span></span></p><p style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Thanks,<o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Kathy<o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:navy'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Kathryn Ross</span></b><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Statewide Accounting & Reporting Manager</span></b><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Oregon State Controller's Division</span><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>155 Cottage Street NE, U-50</span><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Salem, OR 97301</span><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:red'>NEW Phone:  (503) 373-0265</span><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:red'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Fax:  (503) 378-3514</span><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D'><a href="http://oregon.gov/DAS/SCD/SARS">http://oregon.gov/DAS/SCD/SARS</a></span><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Data Classification: Level 1 - Published</span><o:p></o:p></p></div></body></html>