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| OAM Policies Out for Comment |
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There are currently no policies out for comment.
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.
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| Chapter 1 - Introduction |
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Policy Title
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Policy Number
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Effective Date
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Scope and Applicability
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01.05.00.PO
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April 23 , 2003
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Roles and Responsibilities
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01.10.00.PO
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July 1, 2001
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| Chapter 5 - R*STARS |
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| Chapter 10 - Internal Control |
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Policy Title
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Policy Number
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Effective Date
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Management's Responsibilities
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10.10.00.PO
10.10.00.PR
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July 1, 2001
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| Transaction Documentation Requirements |
10.15.00.PO |
December 1, 2004 |
Cash
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10.20.00.PO
10.20.00.PR
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July 1, 2001
April 4, 2003
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Revenues
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10.30.00.PO
10.30.00.PR
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July 1, 2001
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Credit Card Acceptance for Payment
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10.35.00.PO
10.35.00.PR
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April 17, 2008
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Expenditures
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10.40.00.PO
10.40.00.PR
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July 1, 2001
April 4, 2003
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Non-travel Meals and Refreshments
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10.40.10.PO
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July 28, 2003
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Capital and Non-capital Assets
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10.50.00.PO
10.50.00.PR
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July 1, 2001
January 2, 2002
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Employee Assigned Property
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10.55.00.PO
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February 1, 2002
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Information Technology
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10.60.00.PO
10.60.00.PR
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August 1, 2010
October 1, 2007
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Approval of Proposed Fiscal Systems
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10.65.00.PO
10.65.00.PR
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July 29, 2003
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Security Access to Financial Systems
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10.70.00
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August 1, 2009
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| ACH Security |
10.75.00 |
October 1, 2010 |
Auditing
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10.80.00.PO
10.80.00.PR
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July 1, 2003
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Approval of Agency Head Transactions
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10.90.00.PO
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July 16, 2001
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| Chapter 15 - Accounting & Financial Reporting |
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Policy Title
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Policy Number
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Effective Date
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GAAP Hierarchy
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15.05.00.PO
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July 1, 2001
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Cash and Cash Equivalents
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15.10.00
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May 20, 2010
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Investments
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15.15.00.PO
15.15.00.PR |
July 27, 2005
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Derivative Instruments
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15.20.00 |
May 20, 2010
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Securities Lending
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15.30.00.PO
15.30.00.PR
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July 27, 2005
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Revenues and Receivables
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15.35.00.PO
15.35.00.PR
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June 9, 2008
June 9, 2008
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Expenses, Expenditures and Payables
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15.40.00.PO
15.40.00.PR
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July 1, 2001
February 8, 2002
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Federal Grants
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15.42.00.PO
15.42.00.PR
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March 17, 2008
April 1, 2009
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Interfund and Interagency Transactions
Interfund Services, Reimbursements and Transfers
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15.45.10
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April 16, 2009
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Interfund and Interagency Transactions
Advances Between Funds/Agencies
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15.45.20.PO
15.45.20.PR
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July 22, 2005
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Interfund and Interagency Transactions
Lottery
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15.45.30.PO
15.45.30.PR
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April 24, 2008
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Inventories
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15.50.00 |
July 1, 2011
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Non-Capital Assets
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15.55.00
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August 1, 2009
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Capital Assets
Classification and Capitalization
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15.60.10 |
September 1, 2010
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Capital Assets
Depreciation and Amortization
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15.60.20
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August 1, 2010
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Capital Assets
Capital Asset Impairments |
15.60.25
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August 1, 2010
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Capital Assets
Capital Leases
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15.60.30.PO
15.60.30.PR
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July 1, 2001
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Capital Assets
Intangible Assets
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15.60.40 |
September 1, 2010
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Bonds and Certificates of Participation
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15.65.10.PO
15.65.10.PR
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August 18, 2005
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Arbitrage
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15.65.20
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October 1, 2009
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Debt Refunding
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15.65.30.PO
15.65.30.PR
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August 18, 2005
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Compensated Absences
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15.70.00
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April 16, 2009
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Claims and Judgments
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15.75.00.PO
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July 1, 2001
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| Pollution Remediation Obligations |
15.77.00 |
July 1, 2010 |
Commitments
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15.80.00
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July 1, 2011
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Equities
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15.85.00 |
July 1, 2011
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General Fund
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15.90.00.PO
15.90.00.PR
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July 1, 2001
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Year End Closing and Statewide Reporting
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15.95.00.PO
15.95.00.PR
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July 1, 2001
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Agency Financial Reporting
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15.97.00.PO
15.97.00.PR
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April 16, 2004
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| Chapter 20 - Budgetary Accounting & Reporting |
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| Chapter 25 - Management Accounting |
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| Chapter 30 - Federal Compliance |
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| Chapter 35 - Accounts Receivable Management |
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Policy Title
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Policy Number
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Effective Date
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Introduction
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35.05.00.PO
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October 12, 2006
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Account Establishment
Debtor Information Gathering
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35.20.20.PO
35.20.20 PR |
October 12, 2006
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Account Establishment
Ability to Pay/Deny Services
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35.20.30.PO
35.20.30.PR |
October 12, 2006
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Account Activity
Scheduling Collection Activity/Due Process
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35.30.10.PO
35.30.10.PR |
October 12, 2006
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Account Activity
Invoicing and Interest |
35.30.20.P0
35.30.20.PR |
October 12, 2006
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Account Activity
Definitions - Liquidated and Delinquent
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35.30.30.PO |
October 12, 2006
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Account Activity
Telephone Collections |
35.30.40.P0
35.30.40.PR |
October 12, 2006
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Account Activity
Letter Collections
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35.30.50.P0
35.30.50.PR |
October 12, 2006
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Account Activity
Payment Plans
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35.30.60.PO |
October 12, 2006
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Account Activity
Skip Tracing and Asset Location
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35.30.70.PO |
October 12, 2006
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Account Assignments
Assignments and Exemptions
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35.40.10.PO |
October 12, 2006
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Account Assignments
Collection Fees
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35.40.20.PO |
October 12, 2006
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Account Assignments
Assignments - Department of Revenue
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35.40.30.PO
35.40.30.PR |
October 12, 2006
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Account Assignments
Assignments - Private Collection Firms
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35.40.40.PO
35.40.40.PR |
October 12, 2006
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Uncollectible Accounts
Write-Off Guidelines
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35.50.10.PO |
October 12, 2006
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Receivables Reporting
Reporting Liquidated and Delinquent Accounts
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35.60.10.PO |
October 12, 2006
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Interagency Receivables
Billings and Payments
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35.70.10.PO |
October 12, 2006
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Interagency Receivables
Progressive Actions
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35.70.20.PO
35.70.20.PR |
October 12, 2006
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Interagency Receivables
Dispute Resolution
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35.70.30.PO
35.70.30.PR
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October 12, 2006
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| Chapter 40 - Travel |
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| Chapter 45 - Payroll |
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Policy Title
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Policy Number
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Effective Date
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Regular Pay Days
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45.05.00.PO
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March 1, 2007
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| Sick Leave Balances at Retirement |
45.06.00.PO |
March 1, 2007
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Time Record Approval
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45.07.00.PO
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February 1, 2002
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Voluntary Deductions
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45.10.00.PO
45.10.00.PR
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February 27, 2008
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Payroll Accounts Reimbursement
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45.15.00.PO
45.15.00.PR
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August 15, 2001
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Payroll Data Integrity
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45.17.00.PO
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August 15, 2001
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Cash Insurance Payments
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45.20.00.PO
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February 27, 2008
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Salary Advances
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45.25.00.PO
45.25.00.PR
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March 4, 2003
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Dual Update Access to PPDB and OSPA
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45.30.00.PO
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June 29, 2007
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Review of Gross Pay Adjustment Reports
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45.35.00.PO
45.35.00.PR
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June 29, 2007
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| Review of Month End Leave Reports |
45.37.00.PO
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June 29, 2007
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Reimbursement of Employee Expenses Through OSPA
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45.40.00.PO
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February 27, 2008
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| Distributions Accompanying Payroll Payment |
45.42.00.PO |
March 24, 2006 |
Separation of Duties
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45.45.00.PO
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July 1, 2005
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Collection of Overpayment
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45.50.00.PO
45.50.00.PR
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July 1, 2009
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| Chapter 50 - Tax Issues |
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| Chapter 55 - Other Programs |
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Policy Title
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Policy Number
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Effective Date
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SPOTS Card Program
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55.30.00
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May 11, 2011
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| Chapter 60 - Chart of Accounts |
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Policy Title
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Policy Number
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Effective Date
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General Ledger Accounts
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60.10.00
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June 30, 2011
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Comptoller Objects - By Financial Statement Classification
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60.20.00
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June 30, 2011
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| Comptoller Objects - Numeric Sequence |
60.30.00 |
June 30, 2011 |
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| Chapter 65 - Glossary |
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Policy Title
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Policy Number
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Effective Date
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Definitions
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65.00.00
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June 1, 2010
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| Chapter 70 - Agency Lists |
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Policy Title
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Policy Number
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Effective Date
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Current Agencies - Alpha Sequence
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70.10.00
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July 1, 2011
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Current Agencies - Numeric Sequence
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70.20.00
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July 1, 2011
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Obsolete Agencies - Alpha Sequence
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70.30.00 |
July 1, 2011
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Obsolete Agencies - Numeric Sequence
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70.40.00 |
July 1, 2011
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| Chapter 75 - Forms |
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| Resources - Transaction Codes |
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Resource Title
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Resource Link
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Detail Listing of Transaction Codes (xls) - SFMS Resource
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T-Codes
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