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Oregon Accounting Manual

Table of Contents

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Chapter 01 - Introduction

Chapter 05 - R*STARS

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Chapter 10 - Internal Control

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Chapter 15 - Accounting & Financial Reporting


Chapter 20 - Budgetary Accounting & Reporting

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Chapter 25 - Management Accounting

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Chapter 30 - Federal Compliance


Chapter 35 - Accounts Recievable Management

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Chapter 40 - Travel

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Chapter 45 - Payroll


Chapter 50 - Tax Issues

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Chapter 55 - Other Programs


Chapter 60 - Chart of Accounts

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Chapter 65 - Glossary


Chapter 70 - Agency Lists


Chapter 75 - Forms

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Out for Comment 

No OAMs are currently out for comment.

Closed Comment Period 

OAM drafts are available until approved.

OAM 05.20.00 Fund and Appropriation Structure and Usage

OAM 05.20.00 Fund and Appropriation Structure and Usage - Track Changes

OAM 10.75.00_ACH_Security.pdf

OAM 15.40.00 Expenditures

OAM 15.40.00 Expenditures - Track Changes 

OAM 15.41.00 Withholding from Non-State Entities

OAM 15.41.00 Withholding from Non-State Entities - Track Changes

OAM 15.45.10 Interfund Services, Reimbursements, and Transfers

OAM 15.45.10 Interfund Services, Reimbursements, and Transfers - Track Changes

OAM 15.60.10 Classification and Capitalization

OAM 15.60.10 Classification and Capitalization - Track Changes

OAM 15.60.20 Depreciation

OAM 15.60.20 Depreciation - Track Changes

OAM 15.60.25 Capital Asset Impairments

OAM 15.60.25 Capital Asset Impairments - Track Changes

OAM 15.60.30 Leases

OAM 15.60.30 Leases - Track Changes

OAM 15.60.40 Intangible Assets

OAM 15.60.40 Intangible Assets - Track Changes

OAM 15.80.00 Commitments

Other Information

Chapter Numbers

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." The "PO" and "PR" designations are removed once the policy and procedure are combined into a single document.

ORS Link

The Oregon Revised Statutes (ORS) referenced in the OAMs can be found at 2021 Oregon Revised Statutes


OAR Link

The Oregon Administrative Rules (OAR) referenced in the OAMs can be found at Current Rules Search.