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<div class=Section1>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>The following policies and procedures have been updated and
posted to the <b><span style='font-weight:bold'>Oregon Accounting Manual (OAM)</span></b>
at: <font color=blue><span style='color:blue'><a
href="http://www.oregon.gov/DAS/SCD/SARS/oam_toc.shtml">http://www.oregon.gov/DAS/SCD/SARS/oam_toc.shtml</a></span></font>.
<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><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>We would like to thank those agencies who participated in
the comment period. Your suggestions for clarification are always
appreciated. The effective date for these policy modifications is July 1,
2009.<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:.25in;text-indent:-.25in;mso-list:l4 level1 lfo2'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><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></b><![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. </span></font></b><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><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:.45in;text-indent:-.2in;mso-list:l6 level2 lfo4'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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 style='margin-left:-.3in;text-indent:6.0pt'><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:.45in;text-indent:-.2in;mso-list:l5 level2 lfo6'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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:.45in;text-indent:-.2in;mso-list:l0 level2 lfo8'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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:.25in;text-indent:-.25in;mso-list:l1 level1 lfo10'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><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></b><![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'>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:.45in;text-indent:-.2in;mso-list:l2 level1 lfo12'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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:.45in;text-indent:-.2in;mso-list:l2 level1 lfo12'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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:.25in;text-indent:-.25in;mso-list:l1 level1 lfo10'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><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></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 50.20.00.PO/PR – Moving Expenses. </span></font></b><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:.45in;text-indent:-.2in;mso-list:l3 level1 lfo14'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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><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:.45in;text-indent:-.2in;mso-list:l3 level1 lfo14'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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:.45in;text-indent:-.2in;mso-list:l3 level1 lfo14'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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 State HR 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:.45in;text-indent:-.2in;mso-list:l3 level1 lfo14'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.45in;text-indent:-.2in;mso-list:l3 level1 lfo14'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Clarifies that if a mileage
reimbursement rate is used that is higher than the IRS-approved
“moving” mileage rate, the excess is taxable income to the
employee.<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:.45in;text-indent:-.2in;mso-list:l3 level1 lfo14'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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:.45in;text-indent:-.2in;mso-list:l3 level1 lfo14'><![if !supportLists]><font
size=2 face=Symbol><span style='font-size:10.0pt;font-family:Symbol'><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]><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><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><strong><b><font size=1 color=gray face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:gray'>Kathryn Ross</span></font></b></strong><o:p></o:p></p>
<p class=MsoNormal><strong><b><font size=1 color=gray face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:gray'>Statewide
Accounting & Reporting Manager</span></font></b></strong><o:p></o:p></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=1
color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'>Oregon</span></font></st1:PlaceName><font size=1 color=gray
face=Verdana><span style='font-size:7.5pt;font-family:Verdana;color:gray'> <st1:PlaceType
w:st="on">State</st1:PlaceType></span></font></st1:place><font size=1
color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'> Controller's Division</span></font><o:p></o:p></p>
<p class=MsoNormal><st1:Street w:st="on"><st1:address w:st="on"><font size=1
color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'>155 Cottage Street NE</span></font></st1:address></st1:Street><font
size=1 color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'>, U-50</span></font><o:p></o:p></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=1
color=gray face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:gray'>Salem</span></font></st1:City><font size=1 color=gray
face=Verdana><span style='font-size:7.5pt;font-family:Verdana;color:gray'>, <st1:State
w:st="on">OR</st1:State> <st1:PostalCode w:st="on">97301</st1:PostalCode></span></font></st1:place><o:p></o:p></p>
<p class=MsoNormal><font size=1 color=gray face=Verdana><span style='font-size:
7.5pt;font-family:Verdana;color:gray'>Phone: (503) 373-7277, ext 253</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=1 color=gray face=Verdana><span style='font-size:
7.5pt;font-family:Verdana;color:gray'>Fax: (503) 378-3514</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><a href="http://oregon.gov/DAS/SCD/SARS"><font size=1 face=Verdana><span
style='font-size:7.5pt;font-family:Verdana'>http://oregon.gov/DAS/SCD/SARS</span></font></a><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>
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