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Oregon Accounting Manual
OAM Policies Out for Comment
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The Table of Contents for the Oregon Accounting Manual is listed below. 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." All documents are posted as pdf files.

Chapter 1 - Introduction

Policy Title
Policy Number
Effective Date
Scope and Applicability
01.05.00.PO
April 23 , 2003
Roles and Responsibilities 
01.10.00.PO
July 1, 2001

Chapter 5 - R*STARS

Policy Title
Policy Number
Effective Date
Overview
05.10.00.PO
February 12, 2008
Fund and Appropriation Structure
05.20.00July 1, 2011
General Ledger and Object Structure
05.30.00.PO
05.30.00.PR
February 12, 2008
Transaction Code Structure
05.35.00.PO
05.35.00.PR
February 12, 2008

Chapter 10 - Internal Control

Policy Title
Policy Number
Effective Date
Management's Responsibilities
10.10.00.PO
10.10.00.PR
July 1, 2001
Transaction Documentation Requirements10.15.00.PODecember 1, 2004
Cash
10.20.00.PO
10.20.00.PR
July 1, 2001
April 4, 2003
Revenues
10.30.00.PO
10.30.00.PR
July 1, 2001
Credit Card Acceptance for Payment
10.35.00.PO
10.35.00.PR
April 17, 2008
Expenditures
10.40.00.PO
10.40.00.PR
July 1, 2001
April 4, 2003
Non-travel Meals and Refreshments
10.40.10.PO
July 28, 2003
Capital and Non-capital Assets
10.50.00.PO
10.50.00.PR
July 1, 2001
January 2, 2002
Employee Assigned Property
10.55.00.PO
February 1, 2002
Information Technology
10.60.00.PO
10.60.00.PR
August 1, 2010
October 1, 2007
Approval of Proposed Fiscal Systems
10.65.00.PO
10.65.00.PR
July 29, 2003
Security Access to Financial Systems
10.70.00
August 1, 2009
ACH Security10.75.00 October 1, 2010
Auditing
10.80.00.PO
10.80.00.PR
July 1, 2003
Approval of Agency Head Transactions
10.90.00.PO
July 16, 2001
 

Chapter 15 - Accounting & Financial Reporting

Policy Title
Policy Number
Effective Date
GAAP Hierarchy
15.05.00.PO
July 1, 2001
Cash and Cash Equivalents
15.10.00
May 20, 2010
Investments
15.15.00.PO
15.15.00.PR		July 27, 2005
Derivative Instruments
15.20.00May 20, 2010
Securities Lending
15.30.00.PO
15.30.00.PR
July 27, 2005
Revenues and Receivables
15.35.00.PO
15.35.00.PR
June 9, 2008
June 9, 2008
Expenses, Expenditures and Payables
15.40.00.PO
15.40.00.PR
July 1, 2001
February 8, 2002
Federal Grants
15.42.00.PO
15.42.00.PR
March 17, 2008
April 1, 2009
Interfund and Interagency Transactions
Interfund Services, Reimbursements and Transfers
15.45.10
April 16, 2009
Interfund and Interagency Transactions
Advances Between Funds/Agencies
15.45.20.PO
15.45.20.PR
July 22, 2005
Interfund and Interagency Transactions
Lottery
15.45.30.PO
15.45.30.PR
April 24, 2008
Inventories
15.50.00July 1, 2011
Non-Capital Assets
15.55.00
 
August 1, 2009
Capital Assets
Classification and Capitalization
15.60.10September 1, 2010
Capital Assets
Depreciation and Amortization
15.60.20
August 1, 2010
Capital Assets
Capital Asset Impairments		15.60.25
August 1, 2010
Capital Assets
Capital Leases
15.60.30.PO
15.60.30.PR
July 1, 2001
Capital Assets
Intangible Assets
15.60.40September 1, 2010
Bonds and Certificates of Participation
15.65.10.PO
15.65.10.PR
August 18, 2005
Arbitrage
15.65.20
 
October 1, 2009
Debt Refunding
15.65.30.PO
15.65.30.PR
August 18, 2005
Compensated Absences
15.70.00
April 16, 2009
Claims and Judgments
15.75.00.PO
July 1, 2001
Pollution Remediation Obligations15.77.00 July 1, 2010
Commitments
15.80.00 
July 1, 2011
Equities
15.85.00July 1, 2011
General Fund
15.90.00.PO
15.90.00.PR
July 1, 2001
Year End Closing and Statewide Reporting
15.95.00.PO
15.95.00.PR
July 1, 2001
Agency Financial Reporting
15.97.00.PO
15.97.00.PR
April 16, 2004
 

Chapter 20 - Budgetary Accounting & Reporting

Policy Title
Policy Number
Effective Date
Budget Adoption and Reporting
20.10.00.PO
October 1, 2004
Encumbrances
20.20.00.PO
20.20.00.PR
October 1, 2004
Expenditure and Interfund Transfer Recognition
20.30.00.PO
20.30.00.PR
July 1, 2005
Reduction of Expense
20.40.00.PO
March 21, 2006
Revenue and Interfund Transfer Recognition
20.50.00.PO
July 1, 2005

Chapter 25 - Management Accounting

Policy Title
Policy Number
Effective Date
Management Accounting
25.00.00.PO
25.00.00.PR
July 1, 2001

Chapter 30 - Federal Compliance

Policy Title
Policy Number
Effective Date
Statewide Single Audit
30.10.00.PO
30.10.00.PR
April 2, 2007
Statewide Central Service Cost Allocation
30.20.00.PO
30.20.00.PR
October 26, 2010
July 1, 2001
Cash Management
30.30.00.PO
30.30.00.PR
April 2, 2007
Subrecipient Monitoring and Audit Reviews Under OMB Circular A-133
30.40.00.PO
30.40.00.PR
April 2, 2007

Chapter 35 - Accounts Receivable Management

Policy Title
Policy Number
Effective Date
Introduction
35.05.00.PO
October 12, 2006
Account Establishment
Debtor Information Gathering
35.20.20.PO
35.20.20 PR 		October 12, 2006
Account Establishment
Ability to Pay/Deny Services
35.20.30.PO
35.20.30.PR 		October 12, 2006
Account Activity
Scheduling Collection Activity/Due Process
35.30.10.PO
35.30.10.PR 		October 12, 2006
Account Activity
Invoicing and Interest		35.30.20.P0
35.30.20.PR 		October 12, 2006
Account Activity
Definitions - Liquidated and Delinquent
35.30.30.POOctober 12, 2006
Account Activity
Telephone Collections		35.30.40.P0
35.30.40.PR 		October 12, 2006
Account Activity
Letter Collections
35.30.50.P0
35.30.50.PR 		October 12, 2006
Account Activity
Payment Plans
35.30.60.POOctober 12, 2006
Account Activity
Skip Tracing and Asset Location
35.30.70.PO October 12, 2006
Account Assignments
Assignments and Exemptions
35.40.10.PO October 12, 2006
Account Assignments
Collection Fees
35.40.20.PO October 12, 2006
Account Assignments
Assignments - Department of Revenue
35.40.30.PO
35.40.30.PR		October 12, 2006
Account Assignments
Assignments - Private Collection Firms
35.40.40.PO
35.40.40.PR 		October 12, 2006
Uncollectible Accounts
Write-Off Guidelines
35.50.10.POOctober 12, 2006
Receivables Reporting
Reporting Liquidated and Delinquent Accounts
35.60.10.PO October 12, 2006
Interagency Receivables
Billings and Payments
35.70.10.POOctober 12, 2006
Interagency Receivables
Progressive Actions
35.70.20.PO
35.70.20.PR 		October 12, 2006
Interagency Receivables
Dispute Resolution
35.70.30.PO
35.70.30.PR
October 12, 2006
 

Chapter 40 - Travel

Policy Title
Policy Number
Effective Date
Statewide Travel Policy
40.10.00 
April 17, 2012
Travel Advances and Corporate Travel Card
40.20.00.PO
40.20.00.PR
May 1, 2007

Chapter 45 - Payroll

Policy Title
Policy Number
Effective Date      
Regular Pay Days
45.05.00.PO
March 1, 2007
Sick Leave Balances at Retirement45.06.00.POMarch 1, 2007
Time Record Approval
45.07.00.PO
February 1, 2002
Voluntary Deductions
45.10.00.PO
45.10.00.PR
February 27, 2008
Payroll Accounts Reimbursement
45.15.00.PO
45.15.00.PR
August 15, 2001
Payroll Data Integrity
45.17.00.PO
August 15, 2001
Cash Insurance Payments
45.20.00.PO
February 27, 2008
Salary Advances
45.25.00.PO
45.25.00.PR
March 4, 2003
Dual Update Access to PPDB and OSPA
45.30.00.PO
June 29, 2007
Review of Gross Pay Adjustment Reports
45.35.00.PO
45.35.00.PR
June 29, 2007
Review of Month End Leave Reports45.37.00.PO
June 29, 2007
Reimbursement of Employee Expenses Through OSPA
45.40.00.PO
February 27, 2008
Distributions Accompanying Payroll Payment45.42.00.POMarch 24, 2006
Separation of Duties
45.45.00.PO
July 1, 2005
Collection of Overpayment
45.50.00.PO
45.50.00.PR
July 1, 2009

Chapter 50 - Tax Issues

Policy Title
Policy Number
Effective Date
Education Assistance Payments
50.10.00.PO
50.10.00.PR
July 1, 2009
Moving Expenses
50.20.00.PO
50.20.00.PR
July 1, 2009
Fringe Benefits - Vehicles
50.30.00.PO
50.30.00.PR
November 1, 2002
1099-MISC Reporting
50.50.00.PO
50.50.00.PR
August 1, 2001
Mass Transit Tax
50.60.00.PO
50.60.00.PR
August 24, 2004

Chapter 55 - Other Programs

Policy Title
Policy Number
Effective Date
SPOTS Card Program
55.30.00
May 11, 2011

Chapter 60 - Chart of Accounts

Policy Title
Policy Number
Effective Date
General Ledger Accounts
60.10.00 
June 30, 2011
Comptoller Objects - By Financial Statement Classification
60.20.00
June 30, 2011
Comptoller Objects - Numeric Sequence60.30.00 June 30, 2011

Chapter 65 - Glossary

Policy Title
Policy Number
Effective Date
Definitions
65.00.00
June 1, 2010

Chapter 70 - Agency Lists

Policy Title
Policy Number
Effective Date
Current Agencies - Alpha Sequence
70.10.00
July 1, 2011
Current Agencies - Numeric Sequence
70.20.00
July 1, 2011
Obsolete Agencies - Alpha Sequence
70.30.00July 1, 2011
Obsolete Agencies - Numeric Sequence
70.40.00July 1, 2011

Chapter 75 - Forms

Form Title
Form Number
A-133 Desk Review Checklist
75.30.01.FO
Sample Completion Letter for Subrecipient Monitoring
75.30.02.FO
Agency Documentation for Self-Exempting Accounts
75.35.01.FO
Request for Exemption from Assignment
75.35.02.FO
Sample Interagency Invoice
75.35.03.FO 
Interagency Invoice Inquiry
75.35.04.FO 
Account Contact Record
75.35.05.FO
Sample Purchase Order
75.35.06.FO
IDRP Inquiry Notification
75.35.07.FO
IDRP Inquiry Response
75.35.08.FO
IDRP Finding and Order
75.35.09.FO
Sample Invoice
75.35.10.FO
Exemption From 90-Day Turnover Request
75.35.11.FO
Travel Expense Detail Sheet (xls)
75.40.01.FO
Out-of-State Travel Authorization (Sample Form)
Employee Report of Travel Awards
75.40.02.FO
Corporate Travel Card Agreement
75.40.03.FO
U.S. Bank Corporate Card Application
75.40.04.FO
Authorization to Use Private Vehicle75.40.05.FO 
Authorized OSPA Signatures
75.45.01.FO 
Request for Payroll Advance
75.45.02.FO 
SPOTS Agency Operating Agreement
75.55.01.FO 
SPOTS Card Application and Agreement
75.55.02.FO 

Resources - Transaction Codes

Resource Title
Resource Link
Detail Listing of Transaction Codes (xls) - SFMS Resource
T-Codes