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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial","sans-serif"'>Hello Everyone,<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial","sans-serif"'>Just a reminder about the Gold Star criteria and an update to the <i>Schedule of Key Events:<o:p></o:p></i></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph align=center style='text-align:center'><b><span style='font-family:"Arial","sans-serif"'>FY 2012 Schedule of Key Events<o:p></o:p></span></b></p><p class=MsoListParagraph align=center style='text-align:center'><b><span style='font-family:"Arial","sans-serif"'>(GOLD STAR DATES IN <span style='color:red'>RED)</span><o:p></o:p></span></b></p><p class=MsoListParagraph style='text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='margin-left:.75in;text-align:justify;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><span style='font-family:"Arial","sans-serif";color:red'>April 13</span></b><i><span style='font-family:"Arial","sans-serif"'> – </span></i><span style='font-family:"Arial","sans-serif"'>FY 2011 post-closing entries must be recorded in R*STARS no later than the close <span style='color:black'>of March. <i><o:p></o:p></i></span></span></p><p class=MsoListParagraph style='margin-left:1.0in;text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='margin-left:1.0in;text-align:justify'><i><span style='font-family:"Arial","sans-serif"'>NOTE: Post-closing entries are adjustments the SARS team provides to agencies in the January/February timeframe that are required to sync up an agency’s current year beginning balances with the prior year ending balances reported in the CAFR. <o:p></o:p></span></i></p><p class=MsoListParagraph style='margin-left:1.0in;text-align:justify'><i><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></i></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in;mso-list:l1 level1 lfo4'><![if !supportLists]><span style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><span style='font-family:"Arial","sans-serif";color:black'>May 21</span></b><b><span style='font-family:"Arial","sans-serif";color:red'> </span></b><span style='font-family:"Arial","sans-serif"'>– SARS begins the <i>Preclosing Review</i>. Agencies should use queries in the Datamart Repository or order R*STARS reports for their own internal preclosing review. See Section C in the <i>Agency Guide to Year End Closing</i>.</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:1.0in;margin-bottom:.0001pt;text-indent:-1.0in'><u><span style='font-size:8.0pt'><o:p><span style='text-decoration:none'> </span></o:p></span></u></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><span style='font-family:"Arial","sans-serif";color:blue'>(new)</span></b><b><span style='font-family:"Arial","sans-serif";color:red'> June 19</span></b><span style='font-family:"Arial","sans-serif"'> – FY 2012 Year-end Accounting Close Training (L&I Building, Conf Room 260, begins at 9:00 AM)<o:p></o:p></span></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify'><b><span style='font-family:"Arial","sans-serif";color:blue'><o:p> </o:p></span></b></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify'><b><span style='font-family:"Arial","sans-serif";color:blue'>(new) </span></b><b><span style='font-family:"Arial","sans-serif";color:red'>July 9</span></b><span style='font-family:"Arial","sans-serif"'> – Due date for <i>Request for Actual Federal Financial Participation (FFP) Rate</i> for SWCAP reporting. Requests will be emailed to agencies on June 7.<o:p></o:p></span></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in;mso-list:l1 level1 lfo4'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><span style='font-family:"Arial","sans-serif"'>July 13</span></b><span style='font-family:"Arial","sans-serif"'> – Agencies to verify the accuracy of their <b>expenditure budgets</b> in R*STARS.<o:p></o:p></span></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><span style='font-family:"Arial","sans-serif";color:red'>August 10 </span></b><span style='font-family:"Arial","sans-serif";color:red'>(close of Month 13)</span><span style='font-family:"Arial","sans-serif";color:#1F497D'> </span><span style='font-family:"Arial","sans-serif"'>– Last date for agencies to obtain pre-approval from SARS to submit “agency-generated” post-closing adjustments related to fiscal year 2012.<o:p></o:p></span></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:1.0in;margin-bottom:.0001pt;text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><span style='font-family:"Arial","sans-serif";color:red'>August 20</span></b><span style='font-family:"Arial","sans-serif"'> – Last date for agencies to submit the <i>General Disclosures</i>, <i>Long-Term Debt Disclosures</i>, and <i>Agency Certification of Accuracy and Completeness</i>.<o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:.75in'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><span style='font-family:"Arial","sans-serif";color:red'>August 20</span></b><span style='font-family:"Arial","sans-serif"'> – Last date for agencies to submit the <i>SEFA Disclosures</i>, S<i>chedule of Expenditures of Federal Awards</i> (including subrecipient pass-through information), and <i>Agency Certification of Accuracy and Completeness</i>.<o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:.75in'><b><span style='font-family:"Arial","sans-serif";color:red'><o:p> </o:p></span></b></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><span style='font-family:"Arial","sans-serif";color:red'>September 17</span></b><span style='font-family:"Arial","sans-serif"'> – Agencies that prepare their own separate, audited financial statements must submit a first draft to SARS by this date.<o:p></o:p></span></p><p class=MsoListParagraph><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify'><u><span style='font-family:"Arial","sans-serif"'>NOTE: Additional due dates related to federal reporting requirements will be communicated to agencies at a later time</span></u><span style='font-family:"Arial","sans-serif"'>.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:0in;margin-right:17.1pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph align=center style='text-align:center'><b><span style='font-family:"Arial","sans-serif"'>GOLD STAR REQUIREMENTS<o:p></o:p></span></b></p><p class=MsoListParagraph><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='text-align:justify;text-indent:-.25in;mso-list:l2 level1 lfo6'><![if !supportLists]><span style='font-family:"Arial","sans-serif"'><span style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><u><span style='font-family:"Arial","sans-serif"'>Measurement period</span></u><span style='font-family:"Arial","sans-serif"'>: The official Gold Star measurement period will run from January through December, with the certificate awarded the following January/February.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='text-align:justify;text-indent:-.25in;mso-list:l2 level1 lfo6'><![if !supportLists]><span style='font-family:"Arial","sans-serif"'><span style='mso-list:Ignore'>2.<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><u><span style='font-family:"Arial","sans-serif"'>Timely completion of required tasks</span></u><span style='font-family:"Arial","sans-serif"'>: Throughout the calendar year, it is critical that agencies perform required tasks, record required accounting entries, and submit information deemed essential to the year-end closing process and preparation of the CAFR, the SWCAP, and CMIA reports <i>by the specified due dates</i>. <o:p></o:p></span></p><p class=MsoListParagraph style='text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='text-align:justify;text-indent:-.25in;mso-list:l2 level1 lfo6'><![if !supportLists]><span style='font-family:"Arial","sans-serif";color:black'><span style='mso-list:Ignore'>3.<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><u><span style='font-family:"Arial","sans-serif";color:black'>Accuracy and Completeness</span></u><span style='font-family:"Arial","sans-serif";color:black'>: In addition to timeliness, SARS will evaluate the number and nature of the CAFR adjustments required to correct an agency’s accounting records to ensure compliance with GAAP. SARS will also consider the magnitude and nature of the audit adjustments required by Secretary of State, Audits Division (or required by contract auditors hired by Secretary of State) as a measure of accuracy and completeness. <o:p></o:p></span></p><p class=MsoListParagraph style='text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='text-align:justify;text-indent:-.25in;mso-list:l2 level1 lfo6'><![if !supportLists]><span style='font-family:"Arial","sans-serif"'><span style='mso-list:Ignore'>4.<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><u><span style='font-family:"Arial","sans-serif"'>Communication of Important Issues</span></u><span style='font-family:"Arial","sans-serif"'>: Early communication of issues that may affect an agency’s ability to timely complete required tasks is imperative. For example, agencies need to inform SARS well in advance when critical personnel will not be available during the year-end close. In this situation, the agency should provide the names and contact information of those employees who will assume interim responsibility for the closing process. Agencies should also notify SARS early in the process when dealing with large, unfamiliar transactions – agencies should not wait until the year-end close to ask for guidance. In both cases, it may be appropriate for SARS to meet with the agency’s CAFR accountants.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.5in;text-align:justify'><span style='font-family:"Arial","sans-serif";color:black'>Agencies that submit audited financial statements must notify SARS as soon as possible of expected delays in providing requested data or final draft statements that are integral to the completion of the State of Oregon CAFR. These agencies are expected to keep SARS apprised of the situation. Increased communication is especially critical, beginning mid-November through issuance of the auditors’ opinion letter.</span><span style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p><p class=MsoListParagraph><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoListParagraph style='text-align:justify;text-indent:-.25in;mso-list:l2 level1 lfo6'><![if !supportLists]><span style='font-family:"Arial","sans-serif"'><span style='mso-list:Ignore'>5.<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><u><span style='font-family:"Arial","sans-serif"'>Attendance at Training Events</span></u><span style='font-family:"Arial","sans-serif"'>: Agencies must ensure that one or more of their CAFR accountants attend all governmental accounting training sponsored by SARS, unless the training does not apply. For example, in June 2010, SARS presented refresher training on the accounting and reporting for long-term debt. If an agency has no long-term debt, that agency’s CAFR accountants would not be required to attend. In addition, this requirement does <i>not</i> apply to certain webinars hosted by SARS, such as those sponsored by NASACT and others that increase general governmental accounting knowledge but are not specific to the State of Oregon.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial","sans-serif"'>Thank you,<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial","sans-serif"'>Kathy<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-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535'>Kathryn Ross</span></b><span style='font-size:8.0pt'><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'><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'><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'><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'><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;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'><o:p></o:p></span></p><p class=MsoNormal><a href="http://oregon.gov/DAS/SCD/SARS"><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"'>http://oregon.gov/DAS/SCD/SARS</span></a><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt'> <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><span style='font-size:8.0pt'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>