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<DIV dir=ltr align=left><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Travel
Coordinators:<SPAN class=966453418-22062010><FONT
color=#0000ff> </FONT></SPAN></SPAN></DIV>
<DIV dir=ltr align=left><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><SPAN
class=966453418-22062010> </SPAN></SPAN><o:p></o:p></DIV>
<DIV class=Section1>
<DIV>
<DIV>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Changes were made to the Statewide
Travel Policy in the Oregon Accounting Manual (OAM Policy 40.10.00.PO) and will
become effective<BR>July 1, 2010. <SPAN class=966453418-22062010><FONT
color=#0000ff> </FONT></SPAN></SPAN></P>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><SPAN
class=966453418-22062010></SPAN></SPAN> </P>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The revised policy reflects
changes made as a result of consultation with the IRS (paragraph .116).
It also includes changes made to the deduction of commute mileage for
travel between a residence and a temporary work station (paragraph .118) as a
result of feedback from agencies.<SPAN class=966453418-22062010><FONT
color=#0000ff> </FONT></SPAN></SPAN></P>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><SPAN
class=966453418-22062010> </SPAN></SPAN><o:p></o:p></P>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Below is a summary of the changes
made to the Statewide Travel Policy (OAM 40.10.00.PO) in order of the
policy: <FONT color=#0000ff><SPAN
class=966453418-22062010> </SPAN></FONT></SPAN></P>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#0000ff><SPAN
class=966453418-22062010> </SPAN><o:p></o:p></FONT></SPAN></P></DIV>
<DIV>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">* .116 NON-COMMERCIAL LODGING
PER DIEM. Added "Reimbursement for non-commercial lodging per diem is taxable
income to the employee and should be included on the employee’s W-2". <FONT
color=#0000ff><SPAN class=966453418-22062010> </SPAN></FONT></SPAN></P>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#0000ff><SPAN
class=966453418-22062010> </SPAN><o:p></o:p></FONT></SPAN></P></DIV>
<DIV>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><FONT face=Arial
size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">* .118 PRIVATE
VEHICLE MILEAGE. Added "However, agencies are not required to deduct commuting
mileage under the following limited circumstances: </SPAN></FONT><FONT
face=Arial><SPAN style="FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P>
<OL type=1>
<OL type=1>
<LI class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1"><FONT
face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">When an
employee normally commutes by bus, carpool, MAX, or other non-personal
vehicle. </SPAN></FONT><FONT face=Arial><SPAN
style="FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT>
<LI class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1"><FONT
face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">When
travel is between an employee’s residence and an airport, bus terminal, or
other common carrier. </SPAN></FONT><FONT face=Arial><SPAN
style="FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT>
<LI class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1"><FONT
face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">When the
employee leaves or returns to his/her residence during overnight travel.
</SPAN></FONT><FONT face=Arial><SPAN
style="FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></LI></OL></OL>
<P><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">If an agency determines
that the deduction of commuting mileage interferes with the agency’s stated
mission or does not provide a cost-benefit to the agency, the agency head or
designee may authorize an exception to the policy on a case-by-case basis as
outlined in paragraph 104. The justification for the policy departure should be
documented and kept on file for audit purposes<SPAN
class=966453418-22062010><FONT color=#0000ff><FONT
color=#000000>".</FONT> </FONT></SPAN> </SPAN><o:p></o:p></P>
<P><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">If
you have any questions, please contact me. Thank
you. </SPAN></FONT><o:p></o:p></P></DIV></DIV>
<P class=MsoNormal><STRONG><B><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Scott Smyth,
CPA</SPAN></FONT></B></STRONG><o:p></o:p></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Senior Accounting
Analyst</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Department of Administrative
Services</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Statewide Accounting and
Reporting</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">503-373-7277, ext.
276</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A
href="http://oregon.gov/DAS/SCD/SARS">http://oregon.gov/DAS/SCD/SARS</A></SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Data Classification: Level 1 -
Published<o:p></o:p></SPAN></FONT></P>
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