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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Good Morning CAFR Accountants and Happy (almost) Fiscal Year-end!<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">Given that today is the last work day of the fiscal year, I thought it would be appropriate to provide this information one more time:<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" style="text-autospace:none"><b><span style="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-family:"Arial",sans-serif;color:navy"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial",sans-serif">Because interagency transfers impact
<b>cash </b>at Treasury, backdating current transactions can cause reconciling problems for the receiving agency and may 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-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.4in;text-autospace:none"><span style="font-family:"Arial",sans-serif">Backdating 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:.6in;text-autospace:none"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.7in;text-indent:-.2in;mso-list:l0 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="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:.5in;text-autospace:none"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.7in;text-indent:-.2in;mso-list:l0 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="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:.3in;text-autospace:none"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.7in;text-indent:-.2in;mso-list:l0 level1 lfo1;text-autospace:none">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="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 2018 on or before June 30.
<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 (due to/due from, etc.) during Month 13 to accurately reflect FY 2018 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><a href="http://www.oregon.gov/das/Financial/Acctng/Pages/Yr-end-cls.aspx"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">http://www.oregon.gov/das/Financial/Acctng/Pages/Yr-end-cls.aspx</span></a><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="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><a href="http://www.oregon.gov/das/Financial/AcctgSys/Documents/cent4.pdf"><span style="font-family:"Arial",sans-serif">http://www.oregon.gov/das/Financial/AcctgSys/Documents/cent4.pdf</span></a><span style="font-family:"Arial",sans-serif;color:#1F497D">.</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Thanks,<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">Rob</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;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">Robert W. Hamilton, CPA<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Statewide Accounting and Reporting Services Manager</span></b><b><span style="font-family:"Verdana",sans-serif;color:#353535"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Chief Financial Office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535">Department of Administrative Services</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">Phone: (503) 373-0299<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif"><a href="http://www.oregon.gov/DAS/financial/acctng"><span style="color:blue">http://www.oregon.gov/DAS/financial/acctng</span></a><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><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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