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| OAM Policies Out for Comment |
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There are no 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.
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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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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.PO
10.70.00.PR
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March 8, 2007
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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.PO
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July 27, 2005
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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 Securities
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15.20.00.PO
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August 28, 2003
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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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July 1, 2005
March 21, 2006
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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 24, 2008
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Interfund and Interagency Transactions
Interfund Services, Reimbursements and Transfers
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15.45.10.PO
15.45.10.PR
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July 22, 2005
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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.PO
15.50.00.PR
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July 1, 2001
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Non-Capital Assets
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15.55.00.PO
15.55.00.PR
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July 1, 2001
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Capital Assets
Classification and Capitalization
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15.60.10.PO
15.60.10.PR
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July 1, 2005
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Capital Assets
Depreciation and Amortization
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15.60.20.PO
15.60.20.PR
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July 1, 2005
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Capital Assets
Capital Asset Impairments |
15.60.25.PO
15.60.25.PR
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July 1, 2005
March 21, 2006
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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
Computer Software
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15.60.40.PO
15.60.40.PR
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November 1, 2002
July 1, 2001
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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.PO
15.65.20.PR
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July 1, 2001
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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.PO
15.70.00.PR
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June 14, 2002
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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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Commitments
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15.80.00.PO
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July 1, 2001
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Equities
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15.85.00.PO
15.85.00.PR
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July 1, 2001
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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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Policy Title
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Policy Number
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Effective Date
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Statewide Travel Policy
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40.10.00.PO
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August 1, 2008
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Travel Advances and Corporate Travel Card
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40.20.00.PO
40.20.00.PR
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May 1, 2007
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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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December 1, 1995
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| Chapter 50 - Tax Issues |
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| Chapter 55 - Other Programs |
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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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Balance Sheet Accounts
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60.10.00.RF
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March 18, 2008
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Nominal Accounts
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60.20.00.RF
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March 18, 2008
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| Chapter 62 - Transaction Codes |
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Policy Title
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Policy Number
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Effective Date
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Listing by Transaction Type
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62.10.00.RF
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March 18, 2008
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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.RF
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July 27, 2005
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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.RF
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March 3, 2008
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Current Agencies - Numeric Sequence
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70.20.00.RF
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March 3, 2008
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Obsolete Agencies - Alpha Sequence
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70.30.00.RF
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March 3, 2008
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Obsolete Agencies - Numeric Sequence
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70.40.00.RF
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March 3, 2008
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| Chapter 75 - Forms |
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