State of Louisiana DIVISION OF ADMINISTRATION Office of Statewide Reporting and Accounting Policy
M. J. "Mike" Foster, Jr. Governor		Mark C. Drennen Commisioner of Administration

MEMORANDUM SA 99-17

TO:		Fiscal Officers
		Purchasing Officers
		Contract Officers
		All State Agencies
FROM:		F. Howard Karlton, CPA
		Director
SUBJECT:		Control Agencies Policies and Procedures Manual

OSRAP is currently revising the Control Agencies Policy and Procedures Manual in an effort to better serve the state agencies. As chapters are revised and approved, we will send each agency a hardcopy and the completed chapter will be available in PDF format on our Internet Home Page within a week of issuance. If requested, we can also copy the file to a diskette provided by your agency.

The chapters are not being revised in strict numerical order as some topics have been deemed to be in greater need of revision. However, all chapters will eventually be revised. Also, the numbering of the chapters has been changed to reflect the work processing flow of the agencies.

Attached is a Table of Contents and Chapter 21 Uniform Chart of Accounts, which provides definitions of the expenditure objects, revenue sources and balance sheet accounts. When you receive a revised chapter, insert it in your current copy of the manual. If it replaces an existing chapter, we will tell you which chapter it replaces and you may discard the older version.

We hope that you find this reference information helpful. If you have any questions or comments, please contact the OSRAP Help Desk at (225)342-1097.

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