OSRAP Memorandums for Fiscal Year 2006 OSRAP Memorandums are frequently issued as a source of information concerning policy and procedures, system problems/solutions, and time deadlines. These memorandums inform and instruct state agencies of proper accounting policies and procedures relating to the recording and reporting of financial activity. These memorandums may appear differently depending on the browser you are using. Several memorandums have attachments which are not included here. If you have a problem viewing any of these documents or need an attachment for a memorandum, please call 225-342-1097. Number Date Subject OSRAP 06-01 07-12-05 ISIS Prior Year Close Procedures for 8/14/2005 OSRAP 06-02 07-12-05 Year End Liquidation of Accounts Payable/Credit Memos at 8/14/05 OSRAP 06-03 08-02-05 Effect of Expenditure Category Controls on Rollover and Current Year Encumbrances OSRAP 06-04 08-02-05 Information Update - Entity Data Directory OSRAP 06-05 08-12-05 Office of Planning and Budget Training Meetings OSRAP 06-06 09-02-05 Payments Affected By Hurricane Katrina OSRAP 06-07 09-07-05 Coding Expenditures and Tracking Lost Revenues Related to Hurricane Katrina OSRAP 06-08 10-07-05 Holiday Check Print Schedule OSRAP 06-09 11-14-05 Chart of Accounts Regeneration and Major Structure Changes OSRAP 06-10 11-14-05 1099 Payer Vendor Records OSRAP 06-11 11-14-05 1099 Reporting OSRAP 06-12 12-06-05 1099 Reporting - Calendar Year 2005 OSRAP 06-13 01-20-06 Implementation of GASB Statement No. 42 OSRAP 06-14 01-30-06 Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits OSRAP 06-15 02-21-06 Calendar Year 2005 1099 Corrections due by March 24, 2006 OSRAP 06-16 03-21-06 Zero Dollar Appropriations for FY 07 OSRAP 06-17 04-13-06 Aged Outstanding Checks OSRAP 06-18 05-02-06 FY 06 Commodity Based Purchases Not Encumbered by 6/30/06 OSRAP 06-19 05-03-06 FY 06 Outstanding Pre-encumbrances OSRAP 06-20 05-09-06 Annual Financial Reporting (AFR) Packets OSRAP 06-21 05-09-06 Reporting of Disposed Property (Protege Users) OSRAP 06-22 06-06-06 Unclassified Deposits OSRAP 06-23 06-06-06 Archiving the AFS DISC Table OSRAP 06-24 06-06-06 FY 06 Transactions Pending in AFS Suspense File (SUSF) OSRAP 06-25 06-07-06 Implementation of Other Post Employment Benefits (OPEB) - ISIS Entities OSRAP 06-26 06-07-06 Implementation of Other Post Employment Benefits (OPEB) - NON-ISIS Entities OSRAP 06-27 06-09-06 June 30, 2006 Year End Close OSRAP 06-28 06-09-06 Implementation of GASB Statement 47 - Accounting for Termination Benefits (GASB 47) OSRAP 06-29 06-23-06 Fiscal Year Rollover of Encumbrances OSRAP 06-30 06-23-06 2006-2007 ISIS Calendar OSRAP 06-31 06-28-06 Instructions for Preparation of the Annual Fiscal Report (AFR) - ISIS Agencies OSRAP 06-32 06-28-06 Instructions for Preparation of the Annual Fiscal Report (AFR) - NON-ISIS Agencies, ORM, OGB OSRAP 06-33 06-29-06 GASB Statement No. 42 Issue Papers