[CAFR-Contacts-News] OAMs posted

[HAMILTON Robert W * DAS]

Hello CAFR Contacts,

Now that the CAFR is behind us, we've updated some OAMs that were posted for comment right before the CAFR season began in earnest.  I've included is a brief summary of the changes.

01.05.00 Scope and Applicability. Changes were made to update those agencies exempt from the OAM, update various DAS division references, and clarifying how a state agency requests an OAM exemption.

05.20.00 Fund Appropriate Structure. Changes were made to update references, to reflect the capital construction threshold, GAAP funds and descriptions, along with some other minor changes.

15.51.00 Outstanding Balances with Component Units. This is a new OAM providing direction to state agencies on how to account for and report ending balances with component units.

15.65.10 Bonds and COPs. Changes were related to the use of Treasury and Union Bank instead of Wells Fargo as well as DAS invoicing for issuance costs for the bond issuances and refundings it manages.

15.65.30 Debt Refunding. Same as those related to 15.65.10.

The following OAMs were identified on the website as being from 2009, but once clicked, the OAMs were the 1995 versions. The 2009 versions had been approved and they are now on the website.

50.10.00.PO Education Assistance Payments - Policy

50.10.00.PR Education Assistance Payments - Procedure

The complete searchable OAM and the chapter-specific searchable OAMs have also been updated.

Here is a link to the OAM website: http://www.oregon.gov/das/Financial/Acctng/Pages/OAM.aspx

Please let me know if you have any questions.

Thank you,

Rob

Robert W. Hamilton, CPA
Statewide Accounting and Reporting Services Manager
Chief Financial Office
Department of Administrative Services
Phone:  (503) 373-0299
http://www.oregon.gov/DAS/financial/acctng

Data Classification: Level 1 - Published

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