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<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"><u><span style="font-size:11.0pt;font-family:"Arial","sans-serif"">An early reminder</span></u><span style="font-size:11.0pt;font-family:"Arial","sans-serif"">:<b><span style="color:#1F497D">
</span><span style="color:red">Agencies may not backdate interagency Balanced Transactions (BTs) processed after June 30.<o:p></o:p></span></b></span></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
<b>equal the current system <span style="color:black">date </span></b><span style="color:black">with one exception:<o:p></o:p></span></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>if </i></b>all of the following conditions are met:<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:.6in;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:.4in;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:.6in;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="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:.6in;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"">Otherwise, agencies must make every effort to record interagency transactions attributable to FY 2012 on or before June 30.
</span><span style="font-size:11.0pt;font-family:"Arial","sans-serif""><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 FY2012 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">:
<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>
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