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Payroll policies for Chapter 45 are now available for review. Please send any comments to OSPS.OAM@das.oregon.gov . Thank you.
Comment period closes Friday, April 3, 2026 for the next three OAMs.
45.40.00 Reimbursement of Emp Exp-Final Draft.pdf
45.42.00 Distributions with Payroll-Final Draft.pdf
45.45.00 Separation of Duties-Final Draft (1).pdf
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
OAM 15.92.00 Fiduciary Activities
OAM 15.95.00 Year-End Closing and Statewide Balancing
OAM 15.95.00 Year-End Closing and Statewide Balancing - Track Changes
OAM 15.97.00 Agency Financial Reporting
OAM 15.97.00 Agency Financial Reporting - Track Changes
OAM 30.40.00 Subrecipient Monitoring
OAM 45.05.00 Regular Paydays
OAM 45.06.00 Sick Leave at Retirement
OAM 45.10.00 Voluntary Deductions
OAM 45.15.00 Payroll Accounts Reimbursement
OAM 45.17.00 Payroll Data Integrity
OAM 45.20.00 Cash Insurance Payments
45.25.00 Salary Advances-DRAFT.pdf
45.30.00 Dual Update Access-DRAFT.pdf
45.37.00 Review of Month End Leave Reports-DRAFT.pdf
OAM 50.10.00 Education Assistance Payments
OAM 50.10.00 Education Assistance Payments-Track Changes
OAM 50.30.00 Tax Issues-Fringe Benefits-Vehicles
OAM 50.30.00 Tax Issues-Fringe Benefits-Vehicles-Track Changes
OAM 50.50.00 1099-MISC
OAM 50.50.00 1099-MISC-Track Changes
OAM 50.60.00 Mass Transit Tax
OAM 50.60.00 Mass Transit Tax - Track Changes
OAM_55.30.00_SPOTS_Revised_2024.pdf
OAM_55.30.00_SPOTS_Revised_2024_Track_Changes.pdf
OAM 60.10.00 General Ledger Accounts
OAM 60.10.00 General Ledger Accounts - Track Changes
OAM 60.20.00 Comptroller Objects by Financial Statement Classification
OAM 60.20.00 Comptroller Objects by Financial Statement Classification - Track Changes
OAM 60.30.00 Comptroller Objects - Numeric Sequence
OAM 60.30.00 Comptroller Objects - Numeric Sequence - Track Changes
OAM 65.00.00 Definitions
OAM 65.00.00 Definitions - Track Changes
OAM 75.30.02 Sample Completion Letter
OAM 75.30.02 Sample Completion Letter-Track Changes
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.
The Oregon Revised Statutes (ORS) referenced in the OAMs can be found at 2021 Oregon Revised Statutes.
The Oregon Administrative Rules (OAR) referenced in the OAMs can be found at Current Rules Search.
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