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Board Policies - Administrative
Access to Legal Services
Policy Number: 01-012
Subject: Access to Legal Services
Date:   February 12, 2001
Approved: February 12, 2001
Purpose: To establish a process for efficient use of legal services provided by the Oregon Department of Justice
 
Applicability: All employees and representatives of the Board of Accountancy
 
Policy: The Board of Accountancy approves and adopts the "Policy on Access to Legal Services" as published by the Oregon Department of Administrative Services on September 25, 2000. A copy of the DAS "Policy on Access to Legal Services" is attached hereto as Exhibit A and is incorporated herein as though copied in full.

 
Administrative Rule Making Procedure
Policy Number: 02-002
Subject: Administrative Rule-making Procedure
Date:    February 4, 2001
Approved: February 4, 2002
Purpose: To obtain public input that will assist the Board in drafting
administrative rules.
 
Applicability: This policy applies to all rulemaking procedures except
rule revisions or modifications proposed to correct spelling,
statutory references or grammatical mistakes that do not
alter the scope, application or meaning of the rule.
 
Policy: Proposed administrative rules will be submitted for review to the appropriate standing committees before review by the Board.
 
The Board may appoint an advisory committee that will represent the interests of persons likely to be affected by the rulemaking when appropriate. Meetings of an advisory committee appointed by the Board shall be open to the public and notice of such meetings shall be given to interested persons. Minutes shall be taken at advisory committee meetings.

 
Administrator Performance Evaluation
Policy Number: 07-036
 
Subject: Board Administrator Performance Evaluation

 
Date: August 8, 2007
 
Approved: October 8, 2007
 
Purpose: To set forth the policy and procedures relating to the annual performance evaluation of Board Administrator.
 
Applicability: This policy applies to Board members and the Board Administrator.
 
Policy: The Board shall conduct an annual review and evaluation of the job performance of the Board Administrator. The review shall include review and consideration of the following resources:
a. A written self evaluation provided by the Administrator to the Board Chair.
 
b. Comments from staff members, solicited in an anonymous format by the Board Chair.
 
c. Evaluation of the Board Chair in any format selected by the Board Chair that includes the standards set forth in the DAS Executive Evaluation form. The DAS Executive Evaluation Form may be used.
 
d. The completed performance evaluation shall include a statement of goals identified by the Administrator for the following year.
e. The completed performance evaluation shall be reviewed by the Board in Executive Session, pursuant to ORS 192.660(2)(i).

 
ADA Policy for Uniform CPA Exam
Policy Number:  07-034
 
Subject:     ADAPolicy for Uniform CPA Examination
 
Date:          January 8, 2007        
 
Approved:  February 5, 2007
               
 
Purpose:           To set forth policy and procedure relating to candidate requests for special accommodations while taking the Uniform CPA Examination.
 
Applicability:   This policy applies to all candidates for the Uniform CPA Examination and to Board staff.
 
 
Policy:            The Board adopts the Uniform CPA Examination Policy and Procedures, revised September 2005, a copy of which is attached  and incorporated herein.
 

 
Approval of Administrator Time & Expense Reports
Policy Number: 02-008
Subject: Approval of Administrator Time and Expense Reports
Date:   April 5, 2002
Approved: December 4, 2000
Purpose: To establish policy and procedures for approving Administrator time and expense reports
Applicability: Appointed Board member and Administrator
 
Policy: The Board Chair shall appoint a Board Member to review and approve the Board Administrator´s time sheets and expense reports. Before the administrator´s expense reports are presented to the appointed Board Member for approval, each report will be reviewed according to established office procedures for approval of all expenditures.
 
Advance notice of all out-of-state travel by the Administrator shall be filed with the Department of Administrative Services as required by Oregon Accounting Manual Chapter 40.10 and 10.90.00.
 
This policy shall remain in effect until revised by action of the Board.

 
Discrimination and Workplace Harassment
Policy Number: S-04-030
Subject: Discrimination and Workplace Harassment
Date:   February, 1997; REVISED March 31, 2005
Approved: April 6, 2004
Purpose:                      To reaffirm that it is the policy of the Oregon Board of
                             Accountancy to prohibit discrimination and workplace
                             harassment; to clarify conduct that constitutes workplace
                             harassment; and to provide an effective complaint
                             procedure for employees who believe they have been the
                             victims of prohibited conduct.
 
Applicability:     Employees of whatever stature, customers or clients of
                             the Board of Accountancy, and contractors and visitors at
                             any work site.
 
Policy:                
The Oregon Board of Accountancy adopts DAS Policy 107-04-140, effective 10/08/04 pertaining to Harassment in the Workplace, as follows:
 
(a) Discrimination. It is the policy of the Board of Accountancy to provide a work environment free from unlawful discrimination on the basis of race, color, religion, sex, marital status, national origin, disability, age, union membership and activity, or any other factor that an employer is prohibited by law from considering when making employment decisions. For purposes of this policy, prohibited discrimination includes discrimination on the basis of sexual orientation. This policy applies to all matters relating to hiring, firing, transfer, promotion, benefits, compensation, and other terms and conditions of employment.
 
(b) Workplace Harassment. It is also the policy of the Board of Accountancy that all employees, customers, clients, contractors and visitors to the work site enjoy a work environment that is free from harassing behavior. Employees at all levels of the organization are expected to conduct themselves in a business-like and professional manner at all times and refrain from sexual and other harassment.
 
(c) Penalties. Conduct in violation of this policy will not be tolerated, and may result in disciplinary action up to and including dismissal. Managers and supervisors who know or should know of conduct in violation of this policy and who fail to report such behavior, or fail to take prompt, appropriate, corrective action, are subject to disciplinary action up to and including dismissal.
 
Guidelines:
(a) This policy prohibits discrimination or harassing behavior based on or because of a person’s nation origin, age, sex, race color, disability, religion, a person’s sexual orientation or protected activity.
(b) Sexual harassment is a form of workplace harassment. Sexual harassment is defined as unwelcome sexual advances, requests for sexual favors, and other verbal or physical behavior of a sexual nature when:
(A) submission to such conduct is made either explicitly or implicitly a term or condition of an individual's employment or is used as a basis for any employment decision (granting leave request, promotion, favorable performance appraisal, etc.); or
(B) such conduct is unwelcome and has the purpose or effect of unreasonably interfering with an individual's work performance or creating an intimidating, hostile or offensive working environment.
(c) The following are examples of prohibited behavior (it should be understood that the examples are not meant to be all-inclusive and even one instance of such conduct may constitute harassment):
(A) unwelcome touching or closeness of a personal nature, which can encompass leaning over, cornering or pinching;
(B) sexual innuendoes, teasing and other sexual talk such as jokes, intimate inquiries, persistent unwanted courting and sexist put-downs or insults;
(C) derogatory verbal behavior (remarks, slurs, jokes) or non-verbal behavior   (physical gestures, body language, written communications) about another person, or a person’s national origin, race, color, religion, language, accent, disability or sexual orientation.
(D) displays of explicit or offensive calendars, posters, pictures, drawings or cartoons which reflect disparagingly upon a class of persons or a particular person.
 
Nonretaliation:
This policy prohibits retaliation against employees who bring charges of conduct in violation of this policy or assist in investigating charges, or who report harassing behavior directed at persons other than the employee. Any employee found to have engaged in retaliatory action or behavior will be subject to discipline, up to and including dismissal.
 
Grievance/Complaint Procedure:
 
(a) For discrimination. Anyone who is subject to, or aware of, what he or she believes to be employment-related discrimination may file a complaint with his or her immediate supervisor, another manager, or with the Human Resources Section. The complaint should be written unless the complainant, due to disability, is unable to file written complaint. The complaint should be filed with the agency within 30 calendar days of the alleged act.  Complaints should include the name of the complainant, the name of the persons alleged to have engaged in the prohibited conduct, a specific and detailed description of the conduct that the employee believes is discriminatory, and a description of the remedy the employee desires.
 
(b) For harassment. Anyone who is subject to or is aware of harassing behavior should report that information immediately to management. If at all possible, the report should be made before the behavior becomes severe. The report may be made orally or in writing to the employee’s immediate supervisor or to any other management staff member. If the employee prefers, the report may be given to a manager outside that complainant’s work unit or to the DAS Human Resources Section. All supervisors and managers will report complaints and incidents immediately to the appropriate officials.
 
(c) Investigation. The recipient of a discrimination or harassment complaint shall promptly forward it to the DAS Human Resources Section, which will coordinate, or delegate responsibility for coordinating, the department’s investigation in consultation with the affected employees’ supervisors, excluding any supervisor who is potentially part of the problem. The complaint will be given prompt and thorough attention with an impartial investigation. If the complaint is substantiated, immediate and appropriate corrective action will be taken. The affected parties shall be informed that the investigation has concluded and that immediate appropriate corrective action will be taken. All personnel can be assured that complaints will be taken seriously and will be investigated as necessary. They will be dealt with in a discrete and confidential manner to the extent possible.  Nothing in this process precludes any person from filing a formal grievance in accordance with a collective bargaining agreement or with the Bureau of Labor and Industries (BOLI) or the Equal Employment Opportunity Commission (EEOC). Timelines for filing complaints with BOLI and the EEOC are different from those established in this policy. Contact them directly for specific guidance on filing a formal grievance with them.

 
 
(d) Contact information.
May file a complaint directly with any of the following agencies:
 
Oregon Governor’s Office of Affirmative Action
155 Cottage St NE
Salem OR   97301
503.373.7444
 
Oregon Bureau of Labor and Industries (BOLI)
Civil Rights Division
800 NE Oregon Ave #32
Portland OR   97323
503.731.4106 (voice or TTY)
 
Equal Employment Opportunity Commission
(EEOC) Seattle District Office
909 First Ave #400
Seattle WA   98104-1061
206.220.6883 (voice), 206.220-6882 (TTY)
 

 
Firm Registrations
Policy Number: 02-006
 
Subject:     Firm Registrations
 
Date:          March 29, 2002
 
Approved:  April 26, 2002
               
 
Purpose:            To Clarify Procedure for Registration of Firms
 
Applicability:     Board staff & Public Accounting Firms
 
Policy:
 
If a firm changes its legal entity, the new entity is verified with Corporation Division of the Office of the Secretary of State.  The new entity is registered as a new firm with a new firm number, complete with initial firm registration application and the appropriate fee. 
 
If the firm changes its name in a way that does not affect the legal entity, a new registration is not required, but the previous firm name should be noted on the database.  The file and database are changed to reflect the new information.
 
If an application for firm registration does not meet registration requirements and the firm does not respond to requests from the Board to correct the deficiency, a denial letter allowing the applicant to withdraw the application will be issued.  If the applicant does not withdraw the application a Notice of Proposed Denial is issued.  Application fees will not be refunded.
 
 

 
Individual Substantial Equivalency Eligibility
Policy 06-031
 
Subject:  Individual Substantial Equivalency Eligibility
Date:  May 7, 2006
Approved:  August 7, 2006
 
Purpose:   To establish eligibility standards of licensees of a licensing jurisdiction that is not determined to be Substantially Equivalent, and who apply for authority under Substantial Equivalency to provide public accounting services to Oregon clients based on the licensee’s individual qualifications.
 
Applicability:  Applicants for Substantial Equivalency authority based on the applicant’s personal qualifications, and Staff members of the Board of Accountancy
 
Policy:   The Board shall use the following guidelines to determine eligibility of the professional qualifications of individuals who apply for Substantial Equivalency authority based on the individual’s personal qualifications.
 
1.  All applicants for Substantial Equivalency authority are required to hold a CPA permit issued by the Board of Accountancy of another jurisdiction that is both in active status and in good standing with such Board.
 
2.  The applicant’s principal place of business is not in Oregon.
 
3.  Applicants who meet the requirements of paragraphs one and two of this policy are eligible for authority under Substantial Equivalency if the CPA certificate was issued by the other jurisdiction before January 1, 2002.
 
4.  Applicants whose CPA certificate was issued after January 1, 2002 and who do not have 150 hours of education are required to qualify for substantial equivalency under one of the standards required to obtain an Oregon CPA certificate under reciprocity standards.  Reciprocity standards are described in OAR 801-010-0080

 
Interest owed on Civil Penalties
Policy Number: 01-016
Subject: Statutory Interest on Civil Penalties
Date:   October 22, 2001
Approved: October 22, 2001
Purpose: To assess the statutory rate of interest on all unpaid civil penalties after an order issued by the Board becomes final.

 
Applicability: Board staff, licensees and individuals against whom a civil penalty has been assessed by Final Order of the Board.
 
Policy: Civil penalties that have been assessed and become due and payable after issuance of a Final order, shall be required to pay the statutory rate of interest in addition to the amount of the assessed penalty. Such interest shall accrue from the date that the right to file an appeal of such Final Order is expired.
Notice shall be included in all Final Orders that the civil penalty plus the statutory rate of interest is owed beginning 60 days from the date of the Final Order.

 
Litigation Monitoring Agreements
Policy Number: 02-011
Subject: Investigation Procedures:
Litigation Monitoring Agreements
Date:   April 30, 2002
Approved: May 20, 2002
Purpose: To clarify voting requirements for members of the Board of Accountancy
 
Applicability: Board staff and Licensees against whom a complaint investigation is pending if the licensee is also a party to civil or criminal litigation that is relevant to the complaint.
 
Policy: Licensees who are the subject of a complaint investigation shall be requested to sign a Litigation Monitoring Agreement if the licensee is a party to civil litigation or the subject of criminal charges (pending litigation) that is material to the complaint investigation.
 
A Litigation Monitoring Agreement is not necessary if the pending litigation is not related or material to a pending complaint or complaint investigation.  A Litigation Monitoring Agreement shall be delivered to the licensee for signature as soon as the Board receives notice of pending litigation. Notice of pending litigation includes information received from any source.
 
When the pending litigation is concluded, the licensee shall provide notice to the Board of such conclusion and the complaint investigation shall proceed.

 
Non-Travel Meals Policy
Policy Number: 02-001
Subject: Expenditures for non-travel meals and refreshments
Date:   February 4, 2002
Approved: February 4, 2002
Purpose: To provide guidelines concerning circumstances when meals and refreshments purchased for business activities of the Board may be purchased with state funds.
 
Applicability: This policy is limited to purchase of business meals and refreshments that are not travel-related.
 
Policy: The Board of Accountancy hereby approves and adopts the most current version of Oregon Accounting Manual Policy Number 10.40.10.PO, published by the Oregon Department of Administrative Services, State Controller´s Division, regarding all purchases of food, beverage and refreshments that are served in connection with business activities of the Board.
 
Click the link to review a copy of OAM 10.40.10

 
Requests to Appear before Committee
OREGON BOARD OF ACCOUNTANCY
POLICY AND PROCEDURES

Policy Number: 02-003
Subject: Investigation Procedures:
Requests to attend Complaints Committee meetings
Date: Revised December 10, 2007
Approved: March 18, 2002

Purpose: To provide opportunity for licensees, non-licensees and members of the public to attend or present information related to a complaint at a Complaints Committee meeting.
 
Applicability: Licensees, non-licensees, membes of the public, Complaints Committee members and Board staff.
 
Policy: At the conclusion of a complaint investigation, Board staff will provide the following information to the licensee or non-licensee who is the subject of a complaint:
  • That the investigation is concluded and is scheduled on the Complaints Committee agenda
  • Date, time and location of the Complaints committee meeting
  • Copy of the Investigation report
Licensees, non-licensees and members of the public who request to attend a Complaints committee meeting are subject to the following requirements:
  • Submit a written request to attend the meeting to the Board office
  • If additional information will be presente for committee consideration, a written outline and ten copies of such information shall be provided to the Board office atleast two days prior to the date of the scheduled committee meeting.
The Complaints Committee may:
  • Ask questions related to the allegations of the complaint
  • Limit the time allowed for a individual to present information
Licensees, non-licensees and members of the public may call the Board office the day after the committee meeting to learn the committee's recommendation.  
Respondents who wish to appear before the committee are required to submit a written request for appearance at the meeting. The request shall be directed to the Board office. The time allowed for a Respondent to present information to the committee may be limited by the committee. If a Respondent wishes to present additional written information for committee consideration, copies of such information must be provided to the Board office two weeks prior to the date of the committee meeting at which the Respondent will appear.

 
Signature Authority
Policy Number: 02-021
Subject: Signature Authority
Date:   December 16, 2002
Approved: December 16, 2002
Purpose: To establish authority for signing Board documents
 
Applicability: Members of the Board of Accountancy and Board Administrator
Policy: The Oregon Board of Accountancy adopts those policies published by the Oregon Department of Administrative Services relating to signature authority, including Policy #SCS-20-050, as revised from time to time. A copy of the most current DAS Policy will be provided to Board members for approval and incorporated herein as though copied in full.
 
The Board designates the Board Administrator, Board Chair, Vice-Chair and another Board member to sign Board documents, including those that require purchasing authority. Appointments for signature authority will be approved by the Board and submitted to the Department of Administrative Services on an annual basis.

 
SSARS 8 Compilation Reports
Policy Number: 01-009
Subject: SSARS 8 Compilation Reports
Date:   May 21, 2001
Approved: May 21, 2001
Purpose: To assure that the practice of public accountancy in Oregon is in compliance with applicable accounting and auditing standards adopted by the Board.
Applicability: This policy applies to all licensees performing public accounting services in Oregon.
 
Policy: Licensees who prepare compilations in accordance with SSARS 8 for management only, and who perform no other compilations, are not required to undergo peer review. However, licensees who perform other attest services as well as SSARS 8 compilations are required to submit all reports for peer review, including SSARS 8 reports.

 
Statement of Ideals for Board Administrator
Policy Number: 02-019
Subject: Statement of Ideals for Board Administrator
Date:   September 3, 2002
Approved: October 21, 2002
Purpose: To foster and develop an effective and efficient collaboration between the Administrator and the Board, and between the Administrator and staff members
Applicability: Board Administrator
 
Policy: The Administrator shall:
  • Keep the overall mission of the Board in focus to assure that objectives of all responsibilities are in harmony with the mission.
  • Interpret direction the Board has set and make appropriate operational directives
  • Administer Board programs with due regard to ultimate as well as immediate considerations
  • Administer Board programs and develop procedures consistent with Board policies
  • Administer Board programs with accountability and within appropriated expenditure limitations
  • Provide Board with recommendations for policy development
  • Keep Board members informed
  • Support Board decisions
  • Oversee implementation of Board actions
  • Act as public representative for the Board of Accountancy
  • Use Board and committee member experience and expertise wisely
  • Maintain open communication with Board and with staff
  • Provide clear definition of responsibilities and conduct performance reviews so that staff members understand job expectations
  • Develop and maintain staff members who are professional, efficient and productive representatives of the Board
  • Set example for courtesy, self-discipline and responsibility

 
Strategic Planning
Policy Number: 07-038
 
Subject: Board of Accountancy Strategic Planning
 
Date: August 8, 2007
 
Approved: October 8, 2007
 
Purpose: To establish policy and procedures to assure effective planning and management by the Board of Accountancy
 
Applicability: This policy applies to Board members
 
Policy: The Officers of the Board shall constitute a Strategic Planning Committee. The Strategic Planning Committee is esponsible for conducting an annual review of short and long-term goals, identification of future planning requirements and evaluation of current goals and outcomes.
 
a. The Strategic Planning Committee shall convene once each year to review and evaluate the Board's six-year Strategic Business Plan.
 
b. Recommendations of the Strategic Planning Committee shall be erported to the full Board at the next regular meeting of the Board.
 
c. The Board shall make decisions relating to the Strategic Business Plan in a public meeting.

 
Travel Expense Reimbursement
Policy Number: 02-004
Subject: Travel Expense Reimbursement
Date:   January 1, 2002
Approved: March 18, 2002
Purpose: To provide guidelines to Board and staff for payment of travel expenses.
 
Applicability: Board and Staff Members
 
Policy: The Board of Accountancy hereby approves and adopts Oregon Accounting Manual Policy Number 40.10.00.PO, published by the Oregon Department of Administrative Services, State Controller´s Division, regarding General Business Travel Expense Rules.
 
The following are highlights from this policy.
 
Board members who are not state employees may be reimbursed for actual and necessary expenses (ORS 292.495(2)) incurred while traveling on state business; however, the agency is subject to audit for compliance with travel polices. Board members should be aware of the changes so that all agency travel is within the guidelines.
 
Actual and necessary expenses incurred by Board members while traveling on state business may exceed the approved per diem rates, so long as receipts are provided. If actual expenses claimed are less than the state approved rate, no receipt is required; if actual expenses exceed the approved per diem, receipts must be provided. A credit card receipt that does not provide detail is not sufficient to allow reimbursement for expenses greater than the per diem amount. Receipts are required for all travel expenses greater than $25. The state does not reimburse payment for alcoholic beverages. A 15% gratuity for food may be reimbursed it if is included on the receipt for the meal; other tips are not reimbursed. The State of Oregon has adopted the federal guidelines for per diem and for mileage reimbursements.
 
If the cost of an official conference or meeting hotel exceeds the federal approved lodging per diem rate for that location, agencies are obligated to make and document a good faith effort to: 1) lodge employees at the lowest hotel room rate available at the conference facility; 2) lodge employees at an alternative lowest cost hotel within close proximity (1-2 block radius) to the primary conference center.
 
A good faith effort obligates state agencies to perform and document cost benefit research and analysis of available and alternative hotel properties in close proximity to the primary conference facility. Cost benefit research and analysis takes into consideration the economics of cash flow savings, the cost of employee time and the additional expenses of necessary ground transportation. Documentation includes notes of conversations, estimates used, and information obtained form state travel agency, service providers and copies of internet search results.
 
The agency obligation described above will sunset 18 months from the date of this policy unless a one-year review indicates the policy should continue. The state reimburses lodging rates for single occupancy. Lodging rates higher than the approved rate may be reimbursed when unusual conditions exist; for example, when the hotel rate of the official conference site exceeds the approved rate and it would not be possible to take full advantage of the conference activities from another hotel, or valid situations exist that prevent the traveler from securing a room within the approved rate. All deviations must be approved separately and documented for audit purposes.
 
Reimbursement of travel expenses incurred to allow arrival a day in advance of a scheduled conference is determined on a case by case basis. For meetings that begin at 8:00 am, there is little question about the appropriate travel schedule; however, when the meeting begins late in the day, early arrival may be justified if the traveler is involved in preparation for the meeting, is attending pre-conference meetings, or flight availability on the day of the conference does not allow for arrival in time to attend scheduled meetings. Early arrival may also be justified for health reasons. The same rule would apply for expenses incurred to stay after the conference adjourns. If reasonable travel arrangements can be made to return without an additional overnight stay, expenses associated with the extra day are not reimbursable.
 
Any travel award earned during official state business travel becomes the property of the State of Oregon and may only be used to reduce the cost of future state travel. Travel award means any object of value awarded by a business providing commercial transportation or lodging which can be used to reduce travel costs. Travel awards include, but are not limited to airline frequent flyer miles and hotel or car rental customer award bonuses, points, free rental days or hotel stays. Travel awards also include airline flight segment certificates or dollar bonuses that are offered to a traveler who is voluntarily or involuntarily bumped form an oversold flight. Similar "inconvenienced customer" rewards offered by hotel or car rental agencies also become property of the State.
 
The DAS Travel Expense Detail Sheet includes a travel award disclosure block and accompanying instructions for the completion of that block. The expense detail sheet is available at: http://egov.oregon.gov/DAS/SCD/SARS/policies/oam/75.40.01.FO.pdf

The expense sheet is policy # 75.40.01FO and can be downloaded with excel or acrobat.
The following travel policy revisions affect travel by board staff:
  • Out-of-state travel by the Agency Head must be submitted to the Director of DAS for approval in advance of the date of travel, noting any exceptions to standard travel policies.
  • Meal per diems are reimbursed only if it occurs in connection with overnight travel. Any reimbursement paid to the employee that is not incurred with overnight travel will be included in the employee´s gross income. Board members who are reimbursed for meals that do not involve overnight travel will receive a Form 1099 misc. reflecting the payment as income. Strict time requirements govern reimbursement of meals on first and last day of overnight travel.
  • State personnel may not receive travel reimbursements from an outside source. Such reimbursement must be paid to the agency and is subject to the policy guidelines.
  • Overpayments will be collected from the employee.

 
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