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<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>The
state travel policy (Oregon Accounting Manual Chapter 40) defines that the
non-commercial lodging per diem is taxable income to the employee. See: OAM
40.10.00, Section .116 <a
href="http://oregon.gov/DAS/SCD/SARS/policies/oam/40.10.00.PO.pdf">http://oregon.gov/DAS/SCD/SARS/policies/oam/40.10.00.PO.pdf</a><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Calibri><o:p> </o:p></font></p>
<p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>To
record the payment of non-commercial per diem through OSPA so that the amounts
paid are added to the employee’s year-to-date earnings to be reported on
the W-2, use the following codes: <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Calibri><o:p> </o:p></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><font
size=2 face=Wingdings><span style='font-size:11.0pt;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><span style='font-weight:bold'>MTL
- </span></b> Non-commercial lodging instate<o:p></o:p></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><font
size=2 face=Wingdings><span style='font-size:11.0pt;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><span style='font-weight:bold'>MTM
- </span></b> Non-commercial lodging out of state<o:p></o:p></p>
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style='font-size:11.0pt;color:black'><o:p> </o:p></span></font></p>
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style='font-size:11.0pt;color:black'><o:p> </o:p></span></font></p>
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style='font-size:11.0pt;color:black'><o:p> </o:p></span></font></p>
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style='font-size:11.0pt;color:black'><o:p> </o:p></span></font></p>
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style='font-size:11.0pt;color:black'><o:p> </o:p></span></font></p>
<p class=MsoNormal><strong><b><font size=2 color=gray face=Calibri><span
style='font-size:11.0pt;font-family:Calibri;color:gray'>Please tell us how we
are doing by answering 6 questions: </span></font></b></strong><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:.5in'><i><font size=1 color=navy
face=Verdana><span style='font-size:9.0pt;font-family:Verdana;color:navy;
font-style:italic'><a href="http://www.surveymonkey.com/s/SCD_Feedback"
title="http://www.surveymonkey.com/s/SCD_Feedback">http://www.surveymonkey.com/s/SCD_Feedback</a><o:p></o:p></span></font></i></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'> </span></font><font size=3
color=black face="Times New Roman"><span style='font-size:12.0pt;font-family:
"Times New Roman";color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><strong><b><font size=2 color=gray face=Calibri><span
style='font-size:11.0pt;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=2 color=gray face=Calibri><span style='font-size:11.0pt;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=2 color=gray face=Calibri><span style='font-size:
11.0pt;color:gray'>DAS/State Controller's Division</span></font><font
color=black face="Times New Roman"><span style='font-family:"Times New Roman";
color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:Street w:st="on"><st1:address w:st="on"><font size=2
color=gray face=Calibri><span style='font-size:11.0pt;color:gray'>155 Cottage
Street NE</span></font></st1:address></st1:Street><font color=gray><span
style='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=2
color=gray face=Calibri><span style='font-size:11.0pt;color:gray'>Salem</span></font></st1:City><font
color=gray><span style='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><span style='color:gray'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=gray face=Calibri><span style='font-size:
11.0pt;color:gray'>(503) 378-6777 ext. 230</span></font><font color=black
face="Times New Roman"><span style='font-family:"Times New Roman";color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>Visit our <st1:place w:st="on"><st1:PlaceName
w:st="on">Online</st1:PlaceName> <st1:PlaceName w:st="on">Resource</st1:PlaceName>
<st1:PlaceType w:st="on">Center</st1:PlaceType></st1:place>: </span></font><font
color=gray><span style='color:gray'><a
href="http://www.oregon.gov/DAS/SCD/OSPS/">http://www.oregon.gov/DAS/SCD/OSPS/</a></span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Calibri><o:p> </o:p></font></p>
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