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<div class=Section1>
<p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;
font-family:Calibri'>Hello Everyone: <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Calibri><span style='font-size:
11.0pt;font-family:Calibri;color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>The following policies and procedures in the <b><span
style='font-weight:bold'>Oregon Accounting Manual (OAM)</span></b> have been
revised and are available for review at: <a
href="http://www.das.state.or.us/DAS/SCD/SARS/oam_toc.shtml#OAM_Policies_Out_for_Comment">http://www.das.state.or.us/DAS/SCD/SARS/oam_toc.shtml#OAM_Policies_Out_for_Comment</a><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.3in;text-indent:-.25in;mso-list:l2 level1 lfo2'><![if !supportLists]><font
size=2 face=Wingdings><span style='font-size:10.0pt;font-family:Wingdings'><span
style='mso-list:Ignore'>§<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 45.50.00.PO/PR – Collection of Overpayment<o:p></o:p></span></font></b></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.3in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>The revised policy/procedure:<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.3in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.8in;text-indent:-.25in;mso-list:l0 level1 lfo4'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>1.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>More clearly
describes overpaid status and the relationship to forecasted payroll (Run 1)
and adjusted payroll (Run 2) and what happens when an employee has no accrued
leave to replace time not worked.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'> <o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.8in;text-indent:-.25in;mso-list:l0 level1 lfo4'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>2.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Defines
payroll overpayments as <i><span style='font-style:italic'>accounts receivable</span></i>
– agencies should refer to existing guidance in Chapter 35 of the OAM
– and provides a more detailed explanation of the repayment limitations
contained in most collective bargaining agreements. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.8in;text-indent:-.25in;mso-list:l0 level1 lfo4'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>3.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Provides
detailed procedures for the management of payroll overpayments, including notification
to the employee, coordination of repayment rules, reimbursement of the Joint
Payroll Account, and setting up of ongoing deductions from the employee’s
pay. Three sample demand letters are provided. <b><span style='font-weight:
bold'><o:p></o:p></span></b></span></font></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.3in;text-indent:-.25in;mso-list:l2 level1 lfo2'><![if !supportLists]><font
size=2 face=Wingdings><span style='font-size:10.0pt;font-family:Wingdings'><span
style='mso-list:Ignore'>§<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 50.10.00.PO/PR – Educational Assistance Payments</span></font></b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.05in'><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.3in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>The revised policy/procedure:<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.05in'><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l3 level1 lfo6'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>1.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Clarifies
the differences between educational expense reimbursements under Internal
Revenue Code (IRC) Section 132 and an employer educational assistance program
as defined by IRC Section 127. <o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.5in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l3 level1 lfo6'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>2.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Provides
guidance on the review and approval of education-related payments, how to
classify them as taxable or non-taxable to the recipient employee, and the
requirement that education-related payments must be paid or recorded through
the Oregon Statewide Payroll Application (OSPA).<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.3in;text-indent:-.25in;mso-list:l2 level1 lfo2'><![if !supportLists]><font
size=2 face=Wingdings><span style='font-size:10.0pt;font-family:Wingdings'><span
style='mso-list:Ignore'>§<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 50.20.PO/PR – Moving Expenses <o:p></o:p></span></font></b></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.3in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>The revised policy/procedure:<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.3in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l1 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>1.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Updates IRS
authority references and provides a more detailed definition of taxable and
non-taxable moving expenses. <o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.5in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l1 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>2.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Eliminates
the use of the employee’s social security number in processing claims<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l1 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>3.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Provides
guidance on the review and approval of moving expenses, including the
requirement that moving expense claims conform to DAS HRSD policy and
applicable prevailing collective bargaining agreements. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l1 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>4.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Moves
discussion of the distance test rule from the procedure to the policy. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l1 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>5.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Provides
guidance on paying and recording moving expense reimbursements through the
Oregon Statewide Payroll Application (OSPA). <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l1 level1 lfo8'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>6.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Requires employees
given a cash advance to timely submit their moving expense receipts for
approval and return any excess cash to their agencies.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'>The comment period for this update ends on
January 23</span></font></b><font size=2 face=Arial><span style='font-size:
10.0pt;font-family:Arial'>. Please send questions or comments to <font
color=blue><span style='color:blue'><a
href="mailto:Sharon.E.McKeehan@state.or.us">Sharon.E.McKeehan@state.or.us</a></span></font><font
color=navy><span style='color:navy'>.</span></font><font color=blue><span
style='color:blue'> <o:p></o:p></span></font></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face="Times New Roman"><span
style='font-size:12.0pt;color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><strong><b><font size=3 color=gray face=Calibri><span
style='font-size:12.0pt;font-family:Calibri;color:gray'>Sharon McKeehan,
Manager<o:p></o:p></span></font></b></strong></p>
<p class=MsoNormal><st1:State w:st="on"><st1:place w:st="on"><strong><b><font
size=3 color=gray face=Calibri><span style='font-size:12.0pt;font-family:
Calibri;color:gray'>Oregon</span></font></b></strong></st1:place></st1:State><strong><b><font
color=gray face=Calibri><span style='font-family:Calibri;color:gray'> Statewide
Payroll Services<o:p></o:p></span></font></b></strong></p>
<p class=MsoNormal><font size=3 color=gray face=Calibri><span style='font-size:
12.0pt;font-family:Calibri;color:gray'>DAS/State Controller's Division</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:Street w:st="on"><st1:address w:st="on"><font size=3
color=gray face=Calibri><span style='font-size:12.0pt;font-family:Calibri;
color:gray'>155 Cottage Street NE</span></font></st1:address></st1:Street><font
color=gray face=Calibri><span style='font-family:Calibri;color:gray'>,
U-50<o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=3
color=gray face=Calibri><span style='font-size:12.0pt;font-family:Calibri;
color:gray'>Salem</span></font></st1:City><font color=gray face=Calibri><span
style='font-family:Calibri;color:gray'>, <st1:State w:st="on">OR</st1:State>
<st1:PostalCode w:st="on">97301-3969</st1:PostalCode></span></font></st1:place><font
color=gray face=Calibri><span style='font-family:Calibri;color:gray'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=gray face=Calibri><span style='font-size:
12.0pt;font-family:Calibri;color:gray'>(503) 378-6777 ext. 230</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=gray face=Calibri><span style='font-size:
12.0pt;font-family:Calibri;color:gray'>Visit our Webpages: </span></font><u><font
color=blue face=Calibri><span style='font-family:Calibri;color:blue'>http://oregon.gov/DAS/SCD/OSPS</span></font></u><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Calibri><span style='font-size:
11.0pt;font-family:Calibri;color:blue'><o:p> </o:p></span></font></p>
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