Accounting and reporting

​Table of Contents

Complete OAM

Chapter 01 - Introduction

Chapter 05 - R*STARS

Chapter 10 - Internal control

Chapter 15 - Accounting & financial reporting

Chapter 20 - Budgetary accounting & reporting

Chapter 25 - Management accounting

Chapter 30 - Federal compliance

Chapter 35 - Accounts receivable management

Chapter 40 - Travel

Chapter 45 - Payroll

Chapter 50 - Tax issues

Chapter 55 - Other programs

Chapter 60 - Chart of accounts

Chapter 65 - Glossary

Chapter 70 - Agency lists

Chapter 75 - Forms

 

Chapter 01 - Introduction

  
  
01 Complete Chapter01
Scope and applicability-policy effective 04/23/200301.05.00
Roles and responsibilities-effective 07/01/200101.10.00

 


 

Chapter 05 -  R*STARS

  
  
05 Complete Chapter05
Overview-policy effective 02/12/200805.10.00
Fund and appropriation structure-effective 04/01/201305.20.00
General ledger and object structure-policy effective 02/12/200805.30.00.po
General ledger and object structure-procedure effective 02/12/200805.30.00.pr
Transaction code structure- policy effective 02/12/200805.35.00.po
Transaction code structure-procedure effective 02/12/200805.35.00.pr
 


Chapter 10 - Internal control 

  
  
10 Complete Chapter10
Management's responsibilities-policy effective 07/01/200110.10.00.po
Management's responsibilities-procedure effective 07/01/200110.10.00.pr
Transaction documentation requirements-policy effective 12/01/200410.15.00.po
Cash-policy effective 07/01/200110.20.00.po
Cash-procedure effective 04/04/200310.20.00.pr
Revenues-policy effective 07/01/200110.30.00.po
Revenues-procedure effective 07/01/200110.30.00.pr
Credit card acceptance for payment-policy effective 04/17/200810.35.00.po
Credit card acceptance for payment-procedure effective 04/17/200810.35.00.pr
Expenditures- effective 06/01/201210.40.00
Non-travel meals and refreshments-policy effective 07/28/200310.40.10
Capital and non-capital assets-policy effective 07/01/200110.50.00.po
Capital and non-capital assets-procedure effective 01/02/200210.50.00.pr
Employee assigned property-policy effective 02/02/200210.55.00
Information technology-policy effective 08/01/201010.60.00.po
Information technology-procedure effective 10/01/200710.60.00.pr
Approval of proposed fiscal systems-policy effective 07/29/200310.65.00.po
Security access to financial systems- effective 06/01/201310.70.00
ACH security- effective 10/01/201010.75.00
Auditing-policy effective 07/01/200310.80.00.po
Auditing-procedure effective 07/01/200310.80.00.pr
Approval of agency head transactions-policy effective 07/16/200110.90.00

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Chapter 15 - Accounting & financial reporting

  
  
15 Complete Chapter15
GAAP hierarchy- effective 02/13/201715.05.00
Cash and cash equivalents- effective 06/01/201315.10.00
Investments- effective 05/01/201315.15.00
Derivative instruments- effective 07/16/201515.20.00
Securities lending- effective 07/01/201215.30.00
Revenues and receivables- effective 01/31/201315.35.00
Expenses, expenditures and payables- policy effective 07/01/200115.40.00.po
Expenses, expenditures and payables-procedure effective 02/08/200215.40.00.pr
Withholding from non-state entities- effective 09/16/201415.41.00
Federal grants- effective 04/01/201315.42.00
Interfund and interagency transactions-services effective 03/01/201315.45.10
Interfund and interagency transactions-advances effective 06/01/201215.45.20
Interfund and interagency transactions-Lottery effective 07/01/201315.45.30
Inventories- effective 07/01/201115.50.00
Non-capital assets- 07/01/201315.55.00
Capital assets-classification/capitalization effective 06/01/201315.60.10
Capital assets-depreciation/amortization effective 08/10/201015.60.20
Capital assets-impairments effective 08/10/201015.60.25
Capital assets-capital leases effective 07/01/201215.60.30
Capital assets- intangible assets effective 06/01/201315.60.40
Bonds and Certificates of Participation- effective 07/05/201615.65.10
Arbitrage- effective 03/25/201415.65.20
Debt refunding- 07/05/201615.65.30
Compensated absences- effective 04/16/200915.70.00
Claims and judgments- effective 07/01/201215.75.00
Pollution and remediation obligations- effective 07/10/201015.77.00
Commitments- effective 07/01/201115.80.00
Equities- effective 12/05/201315.85.00
General fund-policy effective 07/01/200115.90.00.po
General fund-procedure 07/01/200115.90.00.pr
Year end closing and statewide reporting- policy effective 07/01/200115.95.00.po
Year end closing and statewide reporting-procedure effective 07/01/200115.95.00.pr
Agency financial reporting- effective 07/01/201215.97.00

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Chapter 20 - Budgetary accounting & reporting

  
  
20 Complete Chapter20
Budget adoption and reporting- effective 10/01/200420.10.00
Encumbrances- effective 07/01/201220.20.00
Expenditure and interfund transfer recognition-policy effective 07/01/200520.30.00.po
Expenditure and interfund transfer recognition-procedure effective 07/01/200520.30.00.pr
Reduction of expense- effective 07/01/201220.40.00
Revenue and interfund transfer recognition- effective 07/15/201220.50.00

 


 

Chapter 25 - Management accounting

 
  
  
25 Complete Chapter25
Management accounting-policy effective 07/01/200125.00.00.po
Management accounting-policy effective 07/01/200125.00.00.pr

 


Chapter 30 - Federal compliance

  
  
30 Complete Chapter30
Statewide single audit- policy effective 04/02/200730.10.00.po
Statewide single audit-procedure effective 04/02/200730.10.00.pr
Statewide central services cost allocation-policy 10/26/201030.20.00.po
Statewide central services cost allocation-procedure effective 07/01/200130.20.00.pr
Cash management-policy effective 04/02/200730.30.00.po
Cash management-procedure effective 04/02/200730.30.00.pr
Subrecipient monitoring/audit Reviews under OMB Circular A-133-policy effective 04/02/200730.40.00.po
Subrecipient monitoring/audit Reviews under OMB Circular A-133-procedure effective 04/02/200730.40.00.pr

Chapter 35 - Accounts receivable management

  
  
35 Complete Chapter35
Introduction- effective 03/01/201335.05.00
Account establishment- debtor inform. gathering effective 04/13/201335.20.20
Account establishment-ability to pay/deny services effective 04/13/201335.20.30
Account activity- sch. collection activity/due process effective 04/15/201335.30.10
Account activity- invoicing and interest effective 04/15/201335.30.20
Account activity-definitions-liquidated/delinquent effective 07/01/201335.30.30
Account activity-telephone collections effective 04/15/201335.30.40
Account activity-letter collections effective 04/15/201335.30.50
Account activity-payment plans effective 04/15/201335.30.60
Account activity- skip tracing/asset location effective 07/01/201335.30.70
Account assignments-assign./exemptions effective 07/01/201335.40.10
Account assignments- collection fees effective 04/15/201335.40.20
Account assignments-Dept. of Revenue effective 07/01/201335.40.30
Account assignments- private collection firms effective 07/01/201335.40.40
Uncollectible accounts- write-off guidelines effective 11/14/201335.50.10
Receivable reports- reporting liquidated/delinquent accts. effective 05/01/201335.60.10
Interagency receivables- billings/payments effective 04/15/201335.70.10
Interagency receivables-progressive actions effective 04/15/201335.70.20

Chapter 40 - Travel

  
  
40 Complete Chapter40
Statewide travel policy - effective 12/29/201640.10.00
Travel advances- effective 07/01/201240.20.00
Corporate travel card-policy effective 05/01/200740.20.10.po
Corporate travel card-procedure effective 05/01/200740.20.10.pr

Chapter 45 - Payroll

  
  
45 Complete Chapter45
Regular pay days-policy effective 03/01/200745.05.00
Sick leave balances at retirement-policy effective 03/01/200745.06.00
Time record approval- effective 02/01/200245.07.00
Voluntary deductions- policy effective 02/27/200845.10.00.po
Voluntary deductions-procedure effective 02/27/200845.10.00.pr
Payroll accounts reimbursement-policy effective 08/15/200145.15.00.po
Payroll accounts reimbursement-procedure effective 08/15/200145.15.00.pr
Payroll data integrity- effective 08/15/200145.17.00
Cash insurance payments- effective 02/27/200745.20.00
Salary advances-policy effective 03/04/200345.25.00.po
Salary advances-procedures effective 03/04/200345.25.00.pr
Dual update access to PPDB/OSPA- policy effective 06/29/200745.30.00
Review of gross pay adjust. reports- policy effective 06/29/200745.35.00.po
Dual update access to PPDB/OSPA-procedure effective 06/29/200745.35.00.pr
Review of month end leave reports-policy effective 06/29/200745.37.00
Reimbursement of employee expense through OSPA-policy effective 02/27/200845.40.00
Distrib. accompanying payroll payment-policy effective 03/24/200645.42.00
Separation of duties- effective 07/01/200545.45.00
Collection of overpayment- effective 06/11/201445.50.00
 

 

Chapter 50 - Tax issues

  
  
50 Complete Chapter50
Education assistance payments-policy effective 07/01/200950.10.00.po
Education assistance payments-procedure effective 07/01/200950.10.00.pr
Moving expenses-policy effective 07/01/200950.20.00.po
Moving expenses-procedure effective 07/01/200950.20.00.pr
Fringe benefits-vehicles policy effective 11/01/200250.30.00.po
Fringe benefits-vehicles procedure effective 11/01/200250.30.00.pr
1099-misc. reporting- policy effective 08/01/200150.50.00.po
1099-misc. reporting-procedure effective 08/01/200150.50.00.pr
Mass transit tax-policy effective 08/24/200450.60.00.po
Mass transit tax-procedure effective 08/24/200450.60.00.pr
 

 

Chapter 55 - Other programs

  
  
SPOTS Card Program- effective 12/31/201655.30.00
SPOTS Card Program log example- appendix B55.30.00_Appendix_B
 

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Chapter 60 - Chart of accounts

  
  
60 Complete Chapter60
General ledger accounts- effective 06/06/201660.10.00
Comptoller objects-financial statement classification effective 06/06/201660.20.00
Comptoller objects- numeric sequence effective 06/06/201660.30.00
 

 

Chapter 65 - Glossary

  
  
Definitions- effective 06/01/201065.00.00
 

 

Chapter 70 - Agency lists

  
  
Current agencies- alpha sequence effective 05/25/201670.10.00
Current agencies- numeric sequence effective 05/25/201670.20.00
Obsolete agencies- alpha sequence effective 5/25/201670.30.00
Obsolete agencies- numeric sequence effective 05/25/201670.40.00
 

 

Chapter 75 - Forms

  
  
Uniform Guidance Subpart F Review Checklist75.30.01.fo
Sample completion letter for sub recipient monitoring75.30.02.fo
Agency documentation for self-exempting accounts75.35.01.fo
Request for exemption from assignment75.35.02.fo
Sample inter-agency invoice75.35.03.fo
Inter-agency invoice inquiry75.35.04.fo
Account contact record75.35.05.fo
IDRP inquiry notifcation75.35.07.fo
IDRP inquiry response75.35.08.fo
IDRP finding and order75.35.09.fo
Sample invoice75.35.10.fo
Exemption from 90-day turnover request75.35.11.fo
Travel Expense Detail Sheet75.40.01.FO
Employee report of travel awards75.40.02.fo
Corporate travel card agreement75.40.03.fo
U.S. Bank corporate card application75.40.04.fo
Authorization to use private vehicle75.40.05.fo
Authorized OSPA signatures75.45.01.fo
Request for payroll advance75.45.02.fo
SPOTS agency operating agreement75.55.01.fo
SPOTS card application and agreement75.55.02.fo
Out of state travel authorizationN/A
 
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Quick link:

Transaction codes (T-codes)

OAMs out-for-comment:

OAM 30.40.00 Subrecipient Monitoring

OAM 30.40.00 Citations and Support

The Subrecipient Monitoring OAM and support document will be available for review through Friday, April 7, 2017. Please respond to Rob Hamilton at mailto:Robert.W.Hamilton@oregon.gov.

  

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 links: 

The Oregon Revised Statutes (ORS) referenced in the OAMs can be found at 2015 Oregon Revised Statues​. ​​​​​