Memoranda

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Office of Statewide Reporting and Accounting Policy memoranda provide agencies with timely and useful information regarding system and accounting processes, statewide policy statements and informational updates. OSRAP memos are generally directed to fiscal officers, purchasing agents and/or contract managers. Agencies are strongly urged to make these memos available to appropriate personnel within their agencies.

Fiscal Year 2021

Memo Date	Memo Number	Subject
May 5, 2021	21-21	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 87, Leases
April 16, 2021	21-20	Coding Expenditures and Tracking Lost Revenues Related to Proclamation No. 71 JBE 2021 Severe Weather
March 19, 2021	21-19	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
Feb. 26, 2021	21-18	Zero Dollar Appropriations for Budget Fiscal Year 22
Feb. 12, 2021	21-17	Coding Expenditures and Tracking Lost Revenues Related to Proclamation No. 20 JBE 2021 Potential Severe Weather
Feb. 12, 2021	21-16	Implementation of Governmental Accounting Standards Board Statement 84, Fiduciary Activities
Jan. 5, 2021	21-15	1099 Table Processing - Calendar Year 2020
Dec. 15, 2020	21-14	1099 Reporting for Calendar Year 2020
Dec. 7, 2020	21-13	Chart of Accounts Regeneration and Major Structure Changes
Oct. 27, 2020	21-12	Coding Expenditures and Tracking Lost Revenues Related to Tropical Storm Zeta
Oct. 6, 2020	21-11	Coding Expenditures and Tracking Lost Revenues Related to Hurricane Delta
Sept. 21, 2020	21-10	Coding Expenditures and Tracking Lost Revenues Related to Tropical Storm Beta
Sept. 13, 2020	21-09	Coding Expenditures and Tracking Lost Revenues Related to Tropical Storm Sally
Aug. 25, 2020	21-08	Federal Disaster Relief Assistance
Aug. 22, 2020	21-07	Coding Expenditures and Tracking Lost Revenues Related to Tropical Storms Laura and Marco
Aug. 20, 2020	21-06	Review of Exclusion List Using System for Award Management
Aug. 20, 2020	21-05	Organization Structure -Organization Manager tied to LaGov Position Number
July 22, 2020	21-04	ISIS Prior Year Close Procedures for August 14, 2020
July 21, 2020	21-03	OSRAP Entity Data Directory - Information Update
July 16, 2020	21-02	2020 - 2021 ISIS Calendar
July 16, 2020	21-01	Year End Liquidation of Accounts Payable / Credit Memo at August 14, 2020

Fiscal Year 2020

Memo Date	Memo Number	Subject
June 12, 2020	20-22	Voiding ISIS Vendor Checks
June 12, 2020	20-21	FY20 Transactions Pending in AFS Suspense File (SUSF)
June 9, 2020	20-20	Archiving the AFS DISC Table
June 9, 2020	20-19	Unclassified Deposits
June 5, 2020	20-18	Coding Expenditures and Tracking Lost Revenues Related to Tropical Storm Cristobal
May 15, 2020	20-17	June 30, 2020 Year End Close
March10, 2020	20-16	Coding Expenditures and Tracking Lost Revenues Related to Coronavirus COVID-19
Feb. 19, 2020	20-15	Zero Dollar Appropriations for BFY 21
Feb. 18, 2020	20-14	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
Jan. 3, 2020	20-13	1099 Table Processing - Calendar Year 2019
Dec. 5, 2019	20-12	1099 Reporting for Calendar Year 2019
Dec. 5, 2019	20-11	Chart of Accounts Regeneration and Major Structure Changes
Dec. 4, 2019	20-10	Coding Expenditures and Tracking Lost Revenues Related to Cybersecurity Incident Proclamation no. 173 JBE 2019
Aug. 28, 2019	20-09	Review of Exclusion List Using SAM (System For Award Management)
Aug. 27, 2019	20-08	Federal Disaster Relief Assistance
Aug. 2, 2019	20-07	OSRAP Entity Data Directory - Information Update
Aug. 2, 2019	20-06	2019 - 2020 ISIS Calendar
July 26, 2019	20-05	Coding Expenditures and Tracking Lost Revenues Related to Cybersecurity Incident Proclamation no. 115 JBE 2019
July 19, 2019	20-04	ISIS Prior Year Close Procedures for August 14, 2019
July 10, 2019	20-03	Coding Expenditures and Tracking Lost Revenues Related to Severe Tropical Weather (Invest 92L) Declaration no. 111 JBE 2019
July 2, 2019	20-02	Organization Structure - Organization Manager tied to LaGov Position Number
July 2, 2019	20-01	Year End Liquidation of Accounts Payable / Credit Memos at 08/14/19

Fiscal Year 2019

Memo Date	Memo Number	Subject
June 13, 2019	19-22	Archiving the AFS DISC Table
June 11, 2019	19-21	Voiding ISIS Vendor Checks
June 11, 2019	19-20	FY 19 Transactions Pending in AFS Suspense File (SUSF)
June 11, 2019	19-19	Unclassified Deposits
May 31, 2019	19-18	June 30, 2019 Year End Close
April 12, 2019	19-17	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 83, Capital Asset Retirement Obligations
March 29, 2019	19-16	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 88
March 11, 2019	19-15	Zero Dollar Appropriations for BFY 20
Feb. 13, 2019	19-14	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
Dec. 27, 2018	19-13	1099 Table Processing - Calendar Year 2018
Dec. 12, 2018	19-12	1099 Payer Vendor Records
Dec. 10, 2018	19-10	1099 Reporting for Calendar Year 2018
Dec. 5, 2018	19-11	Chart of Accounts Regeneration and Major Structure Changes
Oct. 11, 2018	19-09	Review of Exclusion List Using SAM (System for Award Management)
Sept. 4, 2018	19-08	Coding Expenditures and Tracking Lost revenues Related to Tropical Storm Gordon Declaration No 134 JBE 2018
Aug. 24, 2018	19-07	Federal disaster Relief Assistance
Aug. 24, 2018	19-06	OSRAP Entity Data Directory - Information Update
Aug. 10, 2018	19-05	Deposit and Classification of Revenues
July 25, 2018	19-04	2018 - 2019 ISIS Calendar
July 24, 2018	19-03	ISIS Prior Year Close Procedures for August 14, 2018
July 18, 2018	19-02	Organization Structure - Organization Manager Tied to LaGov Position Number
July 16, 2018	19-01	Year End Liquidation of Accounts Payable/Credit Memos at 08/14/18