[CAFR-Contacts-News] OAM Policy Drafts for Comment

[ROSS Kathryn * SCD SARS]

Hello CAFR Accountants,

 

The following policies and procedures in the Oregon Accounting Manual
(OAM) have been revised and are available for review at:
http://www.das.state.or.us/DAS/SCD/SARS/oam_toc.shtml#OAM_Policies_Out_f
or_Comment

 

*       OAM 45.50.00.PO/PR - Collection of Overpayment

 

The revised policy/procedure:

 

1.       More clearly describes overpaid status and the relationship to
forecasted payroll (Run 1) and adjusted payroll (Run 2) and what happens
when an employee has no accrued leave to replace time not worked.

  

2.       Defines payroll overpayments as accounts receivable - agencies
should refer to existing guidance in Chapter 35 of the OAM - and
provides a more detailed explanation of the repayment limitations
contained in most collective bargaining agreements.  

 

3.       Provides detailed procedures for the management of payroll
overpayments, including notification to the employee, coordination of
repayment rules, reimbursement of the Joint Payroll Account, and setting
up of ongoing deductions from the employee's pay. Three sample demand
letters are provided.  

 

*       OAM 50.10.00.PO/PR - Educational Assistance Payments

 

The revised policy/procedure:

 

1.       Clarifies the differences between educational expense
reimbursements under Internal Revenue Code (IRC) Section 132 and an
employer educational assistance program as defined by IRC Section 127.  

 

2.       Provides guidance on the review and approval of
education-related payments, how to classify them as taxable or
non-taxable to the recipient employee, and the requirement that
education-related payments must be paid or recorded through the Oregon
Statewide Payroll Application (OSPA).

 

*       OAM 50.20.PO/PR - Moving Expenses 

 

The revised policy/procedure:

 

1.       Updates IRS authority references and provides a more detailed
definition of taxable and non-taxable moving expenses.  

 

2.       Eliminates the use of the employee's social security number in
processing claims

 

3.       Provides guidance on the review and approval of moving
expenses, including the requirement that moving expense claims conform
to DAS HRSD policy and applicable prevailing collective bargaining
agreements. 

 

4.       Moves discussion of the distance test rule from the procedure
to the policy.  

 

5.       Provides guidance on paying and recording moving expense
reimbursements through the Oregon Statewide Payroll Application (OSPA).


 

6.       Requires employees given a cash advance to timely submit their
moving expense receipts for approval and return any excess cash to their
agencies.

 

The comment period for this update ends on January 23.  You may send
your questions or comments to Kathryn.Ross at state.or.us or to the Oregon
Statewide Payroll Services (OSPS) manager,
Sharon.E.McKeehan at state.or.us. 

 

Thanks,
Kathy

 

Kathryn Ross

Statewide Accounting & Reporting Manager

Oregon State Controller's Division

155 Cottage Street NE, U-50

Salem, OR 97301

Phone:  (503) 373-7277, ext 253

Fax:  (503) 378-3514

http://oregon.gov/DAS/SCD/SARS <http://oregon.gov/DAS/SCD/SARS> 

 

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