OSC Resources

Frequently Used Resources

Additional Resources

Finance related associations and boards that can be helpful resources for individuals working in or interested in finance.

Government Finance Officers Association

Governmental Accounting Standards Boards

Delinquent Account Reporting System (Portal)

LFO Reporting Manual.pdf

LFO Reporting Worksheet

Agency Year-End Checklist

Year-end Accounts Receivable Report Training
FY25 Year-end A/R Report Training
FY25 Year-end A/R Report Training slides

Legislative Fiscal Office Reports on Liquidated and Delinquent Accounts Receivable

The Accounts Receivable Core Committee Tools and Process Improvement Subcommittee created the A/R toolkit. Provided documents are samples for state agency reference. The flowchart and narrative documents included are examples of the account receivable process as reflected in Oregon Accounting Manual Chapter 35. Agency specific processes may vary.

To request additional A/R toolkit resources, please send an email to swarm@das.oregon.gov.

Agency Internal Write-Off Documentation Support

A/R and L&D Collections Target Template.xlsx

Chargeback Processing (Contact the Oregon State Treasury Customer Solutions Team)

Collection Process Flowchart

Collection Process Narrative

Interest Calculation Worksheet Sample

Payment Plan Sample

Private Collection Firm Purchase Order Sample

Single Collection Letter Sample
Tools Matrix

Uniform Guidance

Electronic Code of Federal Regulation (eCFR) Website

Federal Register Publication

Uniform Guidance Crosswalks

From Prior Guidance to Uniform Guidance

To Prior Guidance from Uniform Guidance

Definitions Comparison Chart
Uniform Guidance Frequently Asked Questions (Updated September 2015)

Council on Financial Assistance Reform (COFAR) - COFAR is comprised of an interagency group of federal executive branch officials to coordinate financial assistance. Activites include providing recommendations to the Office of Management and Budget on policies and actions necessary to effectively deliver, oversee and report on grants and cooperative agreements.

Federal Audit Clearinghouse (FAC) - Using the FAC Image Management System, one can search for any state, local government, not-for-profit entity across the country and find their audited financial statements, schedule of expenditures of federal awards (SEFA) and audit findings, if any.

Pre-Award Risk Assessment Forms

Pre-Award Risk Assessment Form (Version Used by DHS/OHA)
Pre-Award Risk Assessment Form (Unlocked Template)
Pre-Award Risk Assessment Form (Locked Template)

GASB Statement No. 87, Leases

GASB Implementation Guide 2019-3, Leases

GASB Implementation Guide 2020-1, Update 2020 (questions 4.6 - 4.17)

GASB Implementation Guide 2021-1, Update 2021 (questions 4.4 - 4.22)

Lease Journal Entries

Accounting Profiles - proposed

Decision Tree - Lessee

Decision Tree - Lessor

Implementation Timeline

Lease Data Matrix

Oregon Bond Index - as of July 1, 2021