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Statewide Accounting & Reporting Services

Oregon Accounting Manual
OAM Policies Out for Comment
No policies are out for comment at this time. 
 
The Table of Contents for the Oregon Accounting Manual is listed below. Chapter numbers have been assigned to allow for additional chapters to be added in the future; therefore, not all numbers have been used. Policy numbers end in "PO," procedure numbers end in "PR," form numbers end in "FO," and reference material numbers end in "RF." All documents are posted as pdf files.

 
Chapter 1 - Introduction

Policy Title
Policy Number
Effective Date
Scope and Applicability 01.05.00.PO April 23 , 2003
Roles and Responsibilities  01.10.00 July 1, 2001

 
Chapter 5 - R*STARS

Policy Title
Policy Number
Effective Date
Overview 05.10.00.PO February 12, 2008
Fund and Appropriation Structure 05.20.00 April 1, 2013
General Ledger and Object Structure
05.30.00.PO
05.30.00.PR 		February 12, 2008
Transaction Code Structure
05.35.00.PO
05.35.00.PR 		February 12, 2008

 
Chapter 10 - Internal Control

Policy Title
Policy Number
Effective Date
Management's Responsibilities
10.10.00.PO
10.10.00.PR
July 1, 2001
Transaction Documentation Requirements 10.15.00.PO December 1, 2004
Cash
10.20.00.PO
10.20.00.PR 		July 1, 2001
April 4, 2003
Revenues
10.30.00.PO
10.30.00.PR 		July 1, 2001
Credit Card Acceptance for Payment
10.35.00.PO
10.35.00.PR 		April 17, 2008
Expenditures
10.40.00 June 1, 2012
Non-travel Meals and Refreshments 10.40.10.PO July 28, 2003
Capital and Non-capital Assets
10.50.00.PO
10.50.00.PR
July 1, 2001
January 2, 2002
Employee Assigned Property
10.55.00.PO
February 1, 2002
Information Technology
10.60.00.PO
10.60.00.PR
August 1, 2010
October 1, 2007
Approval of Proposed Fiscal Systems
10.65.00.PO
10.65.00.PR
July 29, 2003
Security Access to Financial Systems
10.70.00
August 1, 2009
ACH Security 10.75.00  October 1, 2010
Auditing
10.80.00.PO
10.80.00.PR
July 1, 2003
Approval of Agency Head Transactions
10.90.00.PO
July 16, 2001
 

 
Chapter 15 - Accounting & Financial Reporting

Policy Title
Policy Number
Effective Date
GAAP Hierarchy 15.05.00 July 1, 2012
Cash and Cash Equivalents 15.10.00 May 20, 2010
Investments 15.15.00 May 1, 2013
Derivative Instruments 15.20.00 January 31, 2013
Securities Lending 15.30.00 July 1, 2012
Revenues and Receivables
15.35.00 January 31, 2013
Expenses, Expenditures and Payables
15.40.00.PO
15.40.00.PR 		July 1, 2001
February 8, 2002
Federal Grants 15.42.00 April 1, 2013
Interfund and Interagency Transactions
Interfund Services, Reimbursements and Transfers		 15.45.10 March 1, 2013
Interfund and Interagency Transactions
Advances Between Funds/Agencies

15.45.20

 June 1, 2012
Interfund and Interagency Transactions
Lottery 		15.45.30.PO
15.45.30.PR 		April 24, 2008
Inventories 15.50.00 July 1, 2011
Non-Capital Assets 15.55.00 August 1, 2009
Capital Assets
Classification and Capitalization 		15.60.10 January 31, 2013

Capital Assets
Depreciation and Amortization

 15.60.20 August 1, 2010
Capital Assets
Capital Asset Impairments		 15.60.25 August 1, 2010
Capital Assets
Capital Leases

15.60.30

July 1, 2012

Capital Assets
Intangible Assets		 15.60.40 September 1, 2010
Bonds and Certificates of Participation
15.65.10.PO
15.65.10.PR		 August 18, 2005
Arbitrage 15.65.20 October 1, 2009
Debt Refunding 15.65.30 March 1, 2013
Compensated Absences 15.70.00 April 16, 2009
Claims and Judgments 15.75.00 July 1, 2012
Pollution Remediation Obligations 15.77.00  July 1, 2010
Commitments 15.80.00 July 1, 2011
Equities 15.85.00 March 1, 2013
General Fund
15.90.00.PO
15.90.00.PR		 July 1, 2001
Year End Closing and Statewide Reporting
15.95.00.PO
15.95.00.PR		 July 1, 2001
Agency Financial Reporting 15.97.00 July 1, 2012
 

 
Chapter 20 - Budgetary Accounting & Reporting

Policy Title
Policy Number
Effective Date
Budget Adoption and Reporting 20.10.00 October 1, 2004
Encumbrances 20.20.00 July 1, 2012
Expenditure and Interfund Transfer Recognition 20.30.00.PO
20.30.00.PR 		July 1, 2005
Reduction of Expense 20.40.00

July 1, 2012

Revenue and Interfund Transfer Recognition 20.50.00 July 15, 2012

 
Chapter 25 - Management Accounting

Policy Title
Policy Number
Effective Date
Management Accounting 25.00.00.PO
25.00.00.PR 		July 1, 2001

 
Chapter 30 - Federal Compliance

Policy Title
Policy Number
Effective Date
Statewide Single Audit
30.10.00.PO
30.10.00.PR		 April 2, 2007
Statewide Central Service Cost Allocation 30.20.00.PO
30.20.00.PR 		October 26, 2010
July 1, 2001
Cash Management 30.30.00.PO
30.30.00.PR 		April 2, 2007
Subrecipient Monitoring and Audit Reviews Under OMB Circular A-133 30.40.00.PO
30.40.00.PR 		April 2, 2007

 
Chapter 35 - Accounts Receivable Management

Policy Title
Policy Number
Effective Date
Introduction 35.05.00 March 1, 2013
Account Establishment
Debtor Information Gathering 		35.20.20 April 15, 2013
Account Establishment
Ability to Pay/Deny Services 		35.20.30 April 15, 2013
Account Activity
Scheduling Collection Activity/Due Process		 35.30.10

April 15, 2013

Account Activity
Invoicing and Interest		 35.30.20 April 15. 2013
Account Activity
Definitions - Liquidated and Delinquent 		35.30.30 October 12, 2006
Account Activity
Telephone Collections		 35.30.40 April 15, 2013
Account Activity
Letter Collections 		35.30.50 April 15, 2013
Account Activity
Payment Plans 		35.30.60 April 15, 2013
Account Activity
Skip Tracing and Asset Location 		35.30.70 October 12, 2006
Account Assignments
Assignments and Exemptions 		35.40.10 October 12, 2006
Account Assignments
Collection Fees 		35.40.20 April 15, 2013
Account Assignments
Assignments - Department of Revenue 		35.40.30.PO
35.40.30.PR		 October 12, 2006
Account Assignments
Assignments - Private Collection Firms 		35.40.40.PO
35.40.40.PR 		October 12, 2006
Uncollectible Accounts
Write-Off Guidelines 		35.50.10 October 12, 2006
Receivables Reporting
Reporting Liquidated and Delinquent Accounts 		35.60.10 May 1, 2013
Interagency Receivables
Billings and Payments 		35.70.10 April 15, 2013
Interagency Receivables
Progressive Actions 		35.70.20 April 15, 2013
 

 
Chapter 40 - Travel

Policy Title
Policy Number
Effective Date
Statewide Travel Policy 40.10.00  February 1, 2013 

Travel Advances

Corporate Travel Card 

 

40.20.00

40.20.10.PO
40.20.10.PR

July 1, 2012

May 1, 2007 

 


 
Chapter 45 - Payroll

Policy Title
Policy Number
Effective Date      
Regular Pay Days 45.05.00.PO March 1, 2007
Sick Leave Balances at Retirement 45.06.00.PO March 1, 2007
Time Record Approval 45.07.00 February 1, 2002
Voluntary Deductions
45.10.00.PO
45.10.00.PR 		February 27, 2008
Payroll Accounts Reimbursement
45.15.00.PO
45.15.00.PR 		August 15, 2001
Payroll Data Integrity 45.17.00 August 15, 2001
Cash Insurance Payments 45.20.00 February 27, 2008
Salary Advances
45.25.00.PO
45.25.00.PR 		March 4, 2003
Dual Update Access to PPDB and OSPA 45.30.00.PO June 29, 2007
Review of Gross Pay Adjustment Reports
45.35.00.PO
45.35.00.PR 		June 29, 2007
Review of Month End Leave Reports 45.37.00.PO June 29, 2007
Reimbursement of Employee Expenses Through OSPA 45.40.00.PO February 27, 2008
Distributions Accompanying Payroll Payment 45.42.00.PO March 24, 2006
Separation of Duties 45.45.00 July 1, 2005
Collection of Overpayment
45.50.00.PO
45.50.00.PR
July 1, 2009

 
Chapter 50 - Tax Issues

Policy Title
Policy Number
Effective Date
Education Assistance Payments
50.10.00.PO
50.10.00.PR 		July 1, 2009
Moving Expenses
50.20.00.PO
50.20.00.PR 		July 1, 2009
Fringe Benefits - Vehicles
50.30.00.PO
50.30.00.PR 		November 1, 2002
1099-MISC Reporting
50.50.00.PO
50.50.00.PR 		August 1, 2001
Mass Transit Tax
50.60.00.PO
50.60.00.PR 		August 24, 2004

 
Chapter 55 - Other Programs

Policy Title
Policy Number
Effective Date
SPOTS Card Program 55.30.00 June 30, 2012

 
Chapter 60 - Chart of Accounts

Policy Title
Policy Number
Effective Date
General Ledger Accounts 60.10.00  April 1, 2013
Comptoller Objects - By Financial Statement Classification 60.20.00 April 1, 2013
Comptoller Objects - Numeric Sequence 60.30.00  April 1, 2013

 
Chapter 65 - Glossary

Policy Title
Policy Number
Effective Date
Definitions 65.00.00 June 1, 2010

 
Chapter 70 - Agency Lists

Policy Title
Policy Number
Effective Date
Current Agencies - Alpha Sequence 70.10.00 April 1, 2013
Current Agencies - Numeric Sequence 70.20.00 April 1, 2013
Obsolete Agencies - Alpha Sequence 70.30.00 April 1, 2013
Obsolete Agencies - Numeric Sequence 70.40.00 April 1, 2013

 
Chapter 75 - Forms

Form Title
Form Number
A-133 Desk Review Checklist 75.30.01.FO
Sample Completion Letter for Subrecipient Monitoring 75.30.02.FO
Agency Documentation for Self-Exempting Accounts 75.35.01.FO
Request for Exemption from Assignment 75.35.02.FO
Sample Interagency Invoice 75.35.03.FO 
Interagency Invoice Inquiry 75.35.04.FO 
Account Contact Record 75.35.05.FO
IDRP Inquiry Notification 75.35.07.FO
IDRP Inquiry Response 75.35.08.FO
IDRP Finding and Order 75.35.09.FO
Sample Invoice 75.35.10.FO
Exemption From 90-Day Turnover Request 75.35.11.FO
Travel Expense Detail Sheet (xls) 75.40.01.FO
Out-of-State Travel Authorization (Sample Form)
Employee Report of Travel Awards 75.40.02.FO
Corporate Travel Card Agreement 75.40.03.FO
U.S. Bank Corporate Card Application 75.40.04.FO
Authorization to Use Private Vehicle 75.40.05.FO 
Authorized OSPA Signatures 75.45.01.FO 
Request for Payroll Advance 75.45.02.FO 
SPOTS Agency Operating Agreement 75.55.01.FO 
SPOTS Card Application and Agreement 75.55.02.FO 

 
Resources - Transaction Codes

Resource Title
Resource Link
Detail Listing of Transaction Codes (xls) - SFMS Resource T-Codes