Memoranda - Louisiana Division of Administration

Fiscal Year 2023

Memo Date	Memo Number	Subject
September 9, 2022	23-03	OSRAP Entity Data Directory - Information Update ; OSRAP2303A
September 6, 2022	23-02	Federal Disaster Relief Assistance; OSRAP2302A
July 22, 2022	23-01	Prior Year Close Procedures for August 14, 2022 ; OSRAP2301A ; OSRAP2301B

Fiscal Year 2022

Memo Date	Memo Number	Subject
June 24, 2022	22-15	June 30, 2022 Year End Close Transition Procedures
June 22, 2022	22-14	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 87, Leases (GASB 87) - Lease Reporting Materiality Threshold
June 2, 2022	22-13	June 30, 2022 Year End Close (Time Frame & Special Instructions)
March 10, 2022	22-12	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
February 24, 2022	22-11	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 87, Leases (GASB 87) - Lease Landscape Assessment
February 23, 2022	22-10	Survey: New IRS Form 1098-Reporting Requirements for State Agencies
January 7, 2022	22-09	1099 Table Processing - Calendar Year 2021
December 10, 2021	22-08	1099 Reporting for Calendar year 2021
November 12, 2021	22-07	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 87, Leases (GASB 87)
September 13, 2021	22-06	Coding Expenditures and Tracking Lost Revenues Related to Proclamation No. 173 JBE 2021 September 2021 Tropical Storm Nicholas
September 10, 2021	22-05	2021-2022 Systems Calendar
August 2, 2021	22-04	Coding Expenditures and Tracking Lost Revenues Related to Proclamation No. 165 JBE 2021 August 2021 Tropical Storm IDA
August 24, 2021	22-03	OSRAP Entity Data Directory - Information Update
August 24, 2021	22-02	Federal Disaster Relief Assistance
July 19, 2021	22-01	ISIS Prior Year Close Procedures for August 14, 2021

Fiscal Year 2021

Memo Date	Memo Number	Subject
June 30, 2021	21-27	Voiding ISIS Vendor Checks
June 30, 2021	21-26	Unclassified Deposits
June 18, 2021	21-25	Coding Expenditures and Tracking Lost Revenues Related to Proclamation No. 115 JBE 2021 Tropical Storm
June 3, 2021	21-24	Implementation of Governmental Accounting Standards Board (GASB) Statement 90, Majority Equity Interests
May 26, 2021	21-23	June 30, 2021 Year End Close
May 18, 2021	21-22	Coding Expenditures and Tracking Lost Revenues Related to Proclamation No. 89 JBE 2021 May 2021 Heavy Rain
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

Fiscal Year 2018

Memo Date	Memo Number	Subject
June 12, 2018	18-29	Archiving the AFS DISC Table
June 12, 2018	18-28	FY 18 Transactions Pending in AFS Suspense File (SUSF)
June 12, 2018	18-27	Unclassified Deposits
June 7, 2018	18-26	Implementation of Governmental Accounting Standards Board (GASB) Statement 86, Certain Debt Extinguishment Issues
June 7, 2018	18-25	Implementation of Governmental Accounting Standards Board (GASB) Statement 85, Omnibus 2017
June 5, 2018	18-24	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 81, Irrevocable Split Interest Agreements (Effective FY 2018)
June 5, 2018	18-23	Voiding ISIS Vendor Checks
June 1, 2018	18-22	Annual Fiscal Report (AFR) Authorized Data Entry Users
May 24, 2018	18-21	June 30, 2018 Year End Close
May 3, 2018	18-20	State Reciprocal Program (SRP) and Function Code "GRNT"
April 26, 2018	18-19	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
March 1, 2018	18-18	Zero Dollar Appropriations for BFY 19
March 1, 2018	18-17	Coding Expenditures and Tracking Lost Revenues Related to State of Emergency - Severe Weather and Flooding Proclamation No. 37 JBE 2018
Jan. 5, 2018	18-16	1099 Table Processing - Calendar Year 2017
Dec. 27, 2017	18-15	1099 Payer Vendor Records
Dec. 13, 2017	18-14	1099 Reporting for Calendar Year 2017
Dec. 7, 2017	18-13	Chart of Accounts Regeneration and Major Structure Changes
Nov. 14, 2017	18-12	Holiday Check Print Schedule
Oct. 6, 2017	18-11	Coding Expenditures and Tracking Lost Revenues Related to Tropical Storm Nate Proclamation No. 126 JBE 2017
Sept. 29, 2017	18-10	Review of Exclusion List Using SAM (System for Award Management)
Sept. 1, 2017	18-09	Federal Disaster Relief Assistance
Sept. 1, 2017	18-08	Organization Structure - Organization Manager Tied to LaGov Position Number
Aug. 24, 2017	18-07	Coding Expenditures and Tracking Lost Revenues Related to Hurricane Harvey Proclamation No. 104 JBE 2017
Aug. 10, 2017	18-06	2017 - 2018 ISIS Calendar
July 28, 2017	18-05	ISIS Prior Year Close Procedures for August 14, 2017
July 28, 2017	18-04	Year End Liquidation of Accounts Payable/Credit Memos at 08/14/17
July 21, 2017	18-03	OSRAP Entity Data Directory - Information Update
July 12, 2017	18-02	Instruction for Preparation of GASB Statement No. 77, Tax Abatement Disclosure
July 12, 2017	18-01	Instructions for Preparation of the Annual Fiscal Report (AFR)

Fiscal Year 2017

Memo Date	Memo Number	Subject
June 30, 2017	17-25	Implementation of Governmental Accounting Standards Board (GASB) Statement 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, and Statement 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions
June 21, 2017	17-24	Coding Expenditures and Tracking Lost Revenues Related to Tropical Storm Cindy Proclamation No. 78 JBE 2017
June 14, 2017	17-23	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 77, Tax Abatement Disclosure (Effective FY 2017)
June 12, 2017	17-22	FY 17 Transactions Pending in AFS Suspense File (SUSF)
June 12, 2017	17-21	Archiving the AFS DISC Table
June 12, 2017	17-20	Unclassified Deposits
June 9, 2017	17-19	Voiding ISIS Vendor Checks
June 9, 2017	17-18	June 30, 2017 Year End Close
May 10, 2017	17-17	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 78, Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans and GASB Statement No. 82, Pension Issues, an Amendment of GASB Statements No. 67, No. 68 and No. 73
April 12, 2017	17-16	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
April 5, 2017	17-15	Zero Dollar Appropriations for FY 18
Jan. 5, 2017	17-14	1099 Table Processing - Calendar Year 2016
Dec. 22, 2016	17-13	1099 Payer Vendor Records
Dec. 21, 2016	17-12	Holiday Check Print Schedule
Dec. 19, 2016	17-11	Chart of Accounts Regeneration and Major Structure Changes
Dec. 16, 2016	17-10	1099 Reporting for Calendar Year 2016
Nov. 7, 2016	17-09	Organization Structure - Organization Manager tied to LaGov Position Number
Nov. 7, 2016	17-08	Review of Exclusion List Using SAM (System for Award Management)
Sept. 1, 2016	17-07	2016 - 2017 ISIS Calendar
Sept. 1, 2016	17-06	Federal Disaster Relief Assistance
Aug. 23, 2016	17-05	Annual Financial Report (AFR) and Schedule of Expenditures of Federal Awards (SEFA) Extension
Aug. 13, 2016	17-04	Coding Expenditures and Tracking Lost Revenues Related to Heavy Rain and Flooding Proclamation No. 111 JBE 2016
July 29, 2016	17-03	ISIS Prior Year Close Procedures for August 14, 2016
July 29, 2016	17-02	Year End Liquidation of Accounts Payable/Credit Memos at 08/14/16
July 5, 2016	17-01	Instructions for Preparation of the Annual Financial Report (AFR)

Fiscal Year 2016

Memo Date	Memo Number	Subject
June 16, 2016	16-26	Uniform Guidance: Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
June 14, 2016	16-25	Archiving the AFS DISC Table
June 14, 2016	16-24	FY Transactions Pending in AFS Suspense File (SUSF)
June 14, 2016	16-23	Unclassified Deposits
June 13, 2016	16-22	Voiding ISIS Vendor Checks
June 6, 2016	16-21	June 30, 2016 Year End Close
May 19, 2016	16-20	Implementation of GASB No. 72, Fair Value Measurement and Application (Effective FY 2016)
March 23, 2016	16-19	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
March 23, 2016	16-18	Zero Dollar Appropriations for FY 17
March 9, 2016	16-17	Coding Expenditures and Tracking Lost Revenues Related to Proclamation No. 30 JBE 2016 Severe Weather
March 9, 2016	16-16	OSRAP Entity Data Directory - Information Update
Feb. 1, 2016	16-15	Calendar Year 2015 1099 Changes due by March 24, 2016
Dec. 30, 2015	16-14	Coding Expenditures and Tracking Lost Revenues Related to Proclamation No. 205 BJ 2015 Imminent Threat of Flooding
Dec. 30, 2015	16-13	1099 Table Processing - Calendar Year 2015
Dec. 14, 2015	16-12	1099 Payer Vendor Records
Dec. 4, 2015	16-11	Chart of Accounts Regeneration and Major Structure Changes
Nov. 25, 2015	16-10	1099 Reporting for Calendar Year 2015
Nov. 10, 2015	16-09	Holiday Check Print Schedule
Oct. 20, 2015	16-08	ISIS Object Code Addition
Oct. 1, 2015	16-07	Organization Structure - Organized Manager tied to LaGov Position Number
Aug. 18, 2015	16-06	Federal Disaster Relief Assistance
July 23, 2015	16-05	ISIS Prior Year Close Procedures for August 14, 2015
July 23, 2015	16-04	Year End Liquidation of Accounts Payable / Credit Memo at August 14, 2015
July 23, 2015	16-03	2015 - 2016 ISIS Calendar
July 9, 2015	16-02	ISIS Object & Revenue Codes Additions, Deletions, and Changes - FY16
July 6, 2015	16-01	No fiscal Year Rollover of Encumbrances - AGPS/CFMS

Fiscal Year 2015

Memo Date	Memo Number	Subject
June 22, 2015	15-34	Instructions for Preparation of the Annual Fiscal Report
June 22, 2015	15-33	Determination of which Annual Fiscal Report to Prepare
June 19, 2015	15-32	LaGov Vendor Registration in Supplier Service Portal (SUS)
June 15, 2015	15-31	Archiving the AFS DISC Table
June 8, 2015	15-30	Red River Flooding - Proclamation No. 85 BJ 2015 - Procedures for Coding of Expenditures, Emergency Procurement, Overtime Reimbursement, etc.
June 8, 2015	15-29	Unclassified Deposits
June 8, 2015	15-28	FY 15 Transactions Pending in AFS Suspense File
May 29, 2015	15-27	June 30, 2015 Year End Close
May 18, 2015	15-26	FY 15 Outstanding Pre-encumbrances
May 18, 2015	15-25	FY 15 Commodity Based Purchases Not Encumbered by 6/30/15
May 18, 2015	15-24	Vendor Payment Offset Program
May 12, 2015	15-23	Voiding ISIS Vendor Checks
March 31, 2015	15-22	Electronic Accounts Receivable Quarterly Report Instructions
March 24, 2015	15-21	Zero Dollar Appropriations for FY 16
March 17, 2015	15-20	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
March 11, 2015	15-19	ISIS Object & Revenue Codes Being Proposed for Deletion in FY 2016
March 9, 2015	15-18	Review Exclusion List Using System for Award Management (SAM)
March 9, 2015	15-17	LaGov Vendors Unable to Register in SUS
March 5, 2015	15-16	Coding Expenditures and Tracking Lost Revenues Related to March 4, 2015 Winer Weather
Feb. 26, 2015	15-15	Updated Procedures for Coding Payroll Expenditures Related to the February 22, 2015 Winter Weather Event
Feb. 5, 2015	15-14	Implementation of GASB No. 69, Government Combinations and Disposals of Government Operations
Feb. 2, 2015	15-13	Calendar Year 2014 1099 Changes due by March 27, 2015
Jan. 27, 2015	15-12	Vendor Payment Offset Program (VPOP) and Function Code "GRNT"
Jan. 26, 2015	15-11	OSRAP Web Portal for Accounts Receivable Report Data Entry Authorized Users
Dec. 31, 2014	15-10	1099 Reporting for Calendar Year 2014
Dec. 17, 2014	15-09	1099 Payer Vendor Records
Dec. 8, 2014	15-08	1099 Reporting for Calendar Year 2014
Dec. 2, 2014	15-07	Chart of Accounts Regeneration and Major Structure Changes
Nov. 13, 2014	15-06	Holiday Check Print Schedule
Aug. 21, 2014	15-05	Federal Disaster Relief Assistance
July 31, 2014	15-04	ISIS Prior Year Close Procedures for August 14, 2014
July 22, 2014	15-03	2014-2015 ISIS Calendar
July 22, 2014	15-02	Year End Liquidation of Accounts Payable/Credit Memos at 8/14/14
July 18,2014	15-01	Fiscal Year Rollover of Encumbrances

Fiscal Year 2014

Memo Date	Memo Number	Subject
June 25, 2014	14-36	Preparing the Fiscal Year Ended June 30, 2014 Schedule 8s for Component Unit
June 25, 2014	14-35	Preparing the Fiscal Year Ended June 30, 2014 Schedule 8s State Agencies
June 18, 2014	14-34	Instructions for Preparation of the Annual Fiscal Report
June 18, 2014	14-33	Instructions for the Determination of which Annual Fiscal Report to Prepare
June 13, 2014	14-32	FY 14 Transactions Pending in AFS Suspense File
June 10, 2014	14-31	Unclassified Deposits
June 4, 2014	14-30	Archiving the AFS DISC Table
June 3, 2014	14-29	June 30, 2014 Year End Close
May 15, 2014	14-28	Voiding ISIS Vendor Checks
May 15, 2014	14-27	FY 14 Outstanding Pre-encumbrances
May 14, 2014	14-26	FY 14 Commodity Based Purchases Not Encumbered by 6/30/14
May 2, 2014	14-25	Implementation of GASB No. 66, Technical Corrections - 2012 - an amendment of GASB No. 10 and No. 62
April 25, 2014	14-24	GASB No. 70, Accounting and Financial Reporting of Nonexchange Financial Guarantees, Survey
April 4, 2014	14-23	Implementation of GASB No. 70, Accounting and Financial Reporting of Nonexchange Financial Guarantees
April 4, 2014	14-22	Agency account numbers coded on Bellsouth Telecommunications Payments
March 21, 2014	14-21	Zero Dollar Appropriations for FY 15
Feb. 26, 2014	14-20	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
Feb. 25, 2014	14-19	Implementation of GASB No. 65, Items Previously Reported as Assets and Liabilities
Feb. 20, 2014	14-18	Coding Expenditures and Tracking Lost Revenues Related to February 10, 2014 Winer Weather
Feb. 11, 2014	14-17	Uniform Guidance: Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
Feb. 5, 2014	14-16	Calendar Year 2013 1099 Changes due by March 26, 2014
Jan. 29, 2014	14-15	Winter Weather - Proclamation No. 11 BJ 2014 - Procedures for Coding of Expenditures, Emergency Procurement, Overtime Reimbursement, etc.
Jan. 17, 2014	14-14	Cooperative Endeavors - Calendar year End December 31, 2013
Dec. 27, 2013	14-13	1099 Table Processing Calendar Year 2013
Dec. 27, 2013	14-12	1099 Payer Vendor Records
Dec. 16, 2013	14-11	Chart of Accounts Regeneration and Major Structure Changes
Dec. 12, 2013	14-10	1099 Reporting for Calendar Year 2013
Dec. 12, 2013	14-09	Holiday Check Print Schedule
Oct. 3, 2013	14-08	Tropical Storm Karen - Proclamation No. 146 BJ 2013 - Procedures for Coding of Expenditures, Emergency Procurement, Overtime Reimbursement, etc.
Sept. 18, 2013	14-07	Implementation of GASB No. 67. Financial Reporting for Pension Plans, and No.68, Accounting and Financial Reporting for Pensions
Aug. 23, 2013	14-06	Federal Disaster Relief Assistance
Aug. 7, 2013	14-05	Preparing the Fiscal Year Ended June 30, 2014 Schedule 8s for Component Unit
Aug. 7, 2013	14-04	Preparing the Fiscal Year Ended June 30, 2014 Schedule 8s State Agencies
July 31,2013	14-03	ISIS Prior Year Close Procedures for August 14, 2013
July 26, 2013	14-02	Fiscal Year Rollover of Encumbrances
July 26, 2013	14-01	Year End Liquidation of Accounts Payable/Credit Memos at 8/14/13