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<p class="MsoNormal">Just a reminder, SARS is in charge of the SEFA files in the OBIEE repository. All changes/updates will go through them.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks,<o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="mso-ligatures:none">Aaron Wallace<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Sr. Datamart Business Analyst<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none"> Acfr-contacts-news <acfr-contacts-news-bounces@omls.oregon.gov>
<b>On Behalf Of </b>HAMILTON Robert W * DAS<br>
<b>Sent:</b> Friday, August 4, 2023 2:09 PM<br>
<b>To:</b> acfr-contacts-news@omls.oregon.gov<br>
<b>Subject:</b> Re: [ACFR-contacts-news] SEFA Repository Reports Update<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Hello ACFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">I’m happy to share the following updates on the SEFA Repository Reports:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoListParagraph" style="color:#1F497D;margin-left:0in;mso-list:l1 level1 lfo3">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif">The SEFA Express reports (i.e., non-YE) have been updated to exclude Appropriated Funds that begin with 3 from Grant Types 01, 02, 05, and 06. They now only report Appropriated Funds that begin with
6. I know this was causing challenges for agencies, particularly those with matching requirements.<o:p></o:p></span></li><li class="MsoListParagraph" style="color:#1F497D;margin-left:0in;mso-list:l1 level1 lfo3">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif">Like the SEFA Express reports shared earlier, the SEFA Express – YE reports now include the comptroller objects listed below for GASB Statement Nos. 87, 94, and 96.
<o:p></o:p></span></li><li class="MsoListParagraph" style="color:#1F497D;margin-left:0in;mso-list:l1 level1 lfo3">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif">The Expenditure Reports for both the SEFA Express and SEFA Express – YE have been updated to fix what was reported in the Direct Award Expenditures column. Previously, it was reporting Direct Award
Expenditures plus Indirect Award Expenditures.<o:p></o:p></span></li></ol>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">If agencies review the SEFA Repository Reports today, both the non-YE and YE reports will reflect these changes, even though underlying data remains from the last
refresh cycle. <o:p></o:p></span></p>
<p class="MsoListParagraph"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">While we will continue to monitor this on Monday with the refreshed data, we believe this addresses the concerns raised by agencies with the SEFA Repository Reports.
Thank you again to those agencies that shared their concerns with us.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Please reach out if there are any questions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none"> Acfr-contacts-news <acfr-contacts-news-bounces@omls.oregon.gov>
<b>On Behalf Of </b>HAMILTON Robert W * DAS<br>
<b>Sent:</b> Wednesday, July 26, 2023 12:55 PM<br>
<b>To:</b> acfr-contacts-news@omls.oregon.gov<br>
<b>Subject:</b> [ACFR-contacts-news] SEFA Repository Reports Update<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Hello ACFR Contacts,<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"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">I’m writing to share a couple updates on the SEFA Repository Reports; one I’m happy to share while the other I’m not.<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"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">I’ll start with the problematic update. We’ve become aware of issues with the YE SEFA Repository Reports. In short, they’re not currently pulling data correctly. While we’re
working through the issues and determining how to correct, please only use the non-YE SEFA Repository Reports for accurate year-to-date information. Unfortunately, that means that refreshed data will only be available on Mondays until we’re able to get this
resolved. I am sorry that the YE SEFA Repository Reports are not working correctly, and any resulting problems this is causing agencies. Know we are working to get this resolved as quickly as we can; once I have something, I’ll send around an update.<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"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Pivoting to the update that I’m happy to share, the following comptroller objects have been successfully added to the SEFA Express and SEFA Subrecipient Expenditures Repositories,
each of which relate to recently implemented standards, GASB Statement Nos. 87, 94, and 96:<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>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="821" style="width:615.4pt;border-collapse:collapse">
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">4376<o:p></o:p></span></p>
</td>
<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">VARIABLE SUBSCRIPTION-BASED IT PAYMENTS<o:p></o:p></span></p>
</td>
<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 96<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">4377<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">OTHER SUBSCRIPTION-BASED IT PAYMENTS<o:p></o:p></span></p>
</td>
<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 96<o:p></o:p></span></p>
</td>
</tr>
<tr style="height:12.75pt">
<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">4802<o:p></o:p></span></p>
</td>
<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">PAYMENTS ON SHORT-TERM LEASES<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">4803<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">VARIABLE LEASE PAYMENTS<o:p></o:p></span></p>
</td>
<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<tr style="height:12.75pt">
<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">4804<o:p></o:p></span></p>
</td>
<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">OTHER LEASE PAYMENTS<o:p></o:p></span></p>
</td>
<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
</td>
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<tr style="height:12.75pt">
<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">4805<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">VARIABLE PPP PAYMENTS<o:p></o:p></span></p>
</td>
<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 94<o:p></o:p></span></p>
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<tr style="height:12.75pt">
<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">4806<o:p></o:p></span></p>
</td>
<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">OTHER PPP PAYMENTS<o:p></o:p></span></p>
</td>
<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 94<o:p></o:p></span></p>
</td>
</tr>
<tr style="height:12.75pt">
<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7000<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">LEASE PMT FOR EQUIP AND MACHINERY<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<tr style="height:12.75pt">
<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7001<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">LEASE PMT FOR MOTOR VEHICLES<o:p></o:p></span></p>
</td>
<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
</td>
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<tr style="height:12.75pt">
<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7002<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">LEASE PMT FOR DATA PROCESS HARDWARE<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7003<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">LEASE PMT FOR TUNNELS & BRIDGES<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7004<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">LEASE PMT FOR AIRPORTS<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7005<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">LEASE PMT FOR DOCKS,DIKES & DAMS<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7006<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">LEASE PMT FOR LAND<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7007<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">LEASE PMT FOR BUILDINGS<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7008<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">LEASE PMT FOR OTHER ASSETS<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7009<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">PRINCIPAL PMT FOR SUBSCRIPTION IT ASSETS<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 96<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7010<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">PRINCIPAL PMT FOR PPP ASSETS<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 94<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7401<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">INTEREST-LEASED ASSETS<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 87<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7402<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">INTEREST PMT FOR SUBSCRIPTION IT ASSETS<o:p></o:p></span></p>
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<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 96<o:p></o:p></span></p>
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<td width="69" nowrap="" valign="bottom" style="width:51.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">7403<o:p></o:p></span></p>
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<td width="376" nowrap="" valign="bottom" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">INTEREST PMT FOR PPP ASSETS<o:p></o:p></span></p>
</td>
<td width="376" valign="top" style="width:281.8pt;padding:0in 5.4pt 0in 5.4pt;height:12.75pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">GASB 94<o:p></o:p></span></p>
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<p class="MsoNormal"><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">If you have any questions, please reach out to your SARS analyst.<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"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Rob<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;mso-ligatures:none">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;mso-ligatures:none">Statewide Accounting and Reporting Services Manager</span></b><b><span style="font-family:"Verdana",sans-serif;color:#353535;mso-ligatures:none"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;mso-ligatures:none">Chief Financial Office</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;mso-ligatures:none">Department of Administrative Services</span><span style="font-size:8.0pt;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;mso-ligatures:none">Cell: (971) 719-3031<o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.oregon.gov/DAS/financial/acctng"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:blue;mso-ligatures:none">http://www.oregon.gov/DAS/financial/acctng</span></a><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#353535;mso-ligatures:none">Data Classification: Level 1 - Published</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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