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 2026

Memo Date	Memo Number	Subject
June 17, 2026	26-12	LaGov agencies' timely AFR submissions and preparing for the FY26 LaGov close
June 17, 2026	26-11	Non-LaGov agencies and component units' timely AFR submissions
June 5, 2026	26-10	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 104, Disclosure of Certain Capital Assets
May 27, 2026	26-09	June 30, 2026 Year End Close
April 20, 2026	26-08	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 103, financial Reporting Model Improvements
January 23, 2026	26-07	Coding Expenditures and Tracking Lost Revenues Related to Executive Order JML 26-006 State of Emergency - Winter Weather Preparation - January 22, 2026
January 22, 2026	26-06	Policy and Procedure Memorandum (PPM) 73 - Taxable and Nontaxable Fringe Benefits
December 2, 2025	26-05	IRS Form 1098-F Reporting for State Agencies; OSRAP26-05A
August 29, 2025	26-04	Federal Disaster Relief Assistance; OSRAP 26-04A
August 29, 2025	26-03	2025-2026 LaGov System Calendar; OSRAP 26-03A
August 1, 2025	26-02	Review of Exclusion List Using SAM (System for Award Management)
July 10, 2025	26-01	August 14, 2025 Year End Close

Fiscal Year 2025

Memo Date	Memo Number	Subject
June 13, 2025	25-15	Non-LaGov agencies and component units' timely AFR submissions
June 13, 2025	25-14	LaGov agencies' timely AFR submissions and preparing for the FY25 LaGov close
May 30, 2025	25-13	June 30, 2025 Year End Close
May 6, 2025	25-12	OSRAP Entity Data Directory-Information Update; OSRAP 25-12A
May 1, 2025	25-11	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 102, Certain Risk Disclosures
April 23, 2025	25-10	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 101, Compensated Absences
March 13, 2025	25-09	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
January 28, 2025	25-08	Coding Expenditures and Tracking Lost Revenues Related to Executive Order JML 25-012 State of Emergency-Winter Weather Preparation-January 18, 2025
January 3, 2025	25-07	Coding Expenditures and Tracking Lost Revenues Related to Executive Order JML 25-001 State of Emergency - New Orleans, Super Bowl, and Mardi Gras Season
December 5, 2024	25-06	IRS Form 1098-F Reporting for State Agencies; OSRAP 25-06A
September 9, 2024	25-05	Coding Expenditures and Tracking Lost Revenues Related to Executive Order JML 24-142 September 2024 Tropical Storm Francine
August 30, 2024	25-04	Federal Disaster Relief Assistance; OSRAP 25-04A
August 2, 2024	25-03	2024-2025 LaGov System Calendar; OSRAP 25-03A
July 17, 2024	25-02	Review of Exclusion List Using SAM (System for Award Management)
July 8, 2024	25-01	August 14, 2024 Year End Close

Fiscal Year 2024

Memo Date	Memo Number	Subject
June 4, 2024	24-14	Non-LaGov agencies and component units' timely AFR submissions
June 4, 2024	24-13	LaGov agencies' timely AFR submissions and preparing for the FY24 LaGov Close
May 24, 2024	24-12	June 30, 2024 Year End Close
May 6, 2024	24-11	OSRAP Entity Data Directory - Information Update; OSRAP 24-11A
March 27, 2024	24-10	Implementation of Governmental Accounting Standards Board (GASB) Statement No. 100, Accounting Changes and Error Corrections
March 14, 2024	24-09	Policy and Procedure Memorandum 73 - Taxable and Nontaxable Fringe Benefits
January 19, 2024	24-08	Coding Expenditures and Tracking Lost Revenues Related to Executive Order JML 24-04 Winter Weather - January 12, 2024
December 8, 2023	24-07	IRS Form 1098-F Reporting for State Agencies ; OSRAP24-07A
September 28, 2023	24-06	Coding Expenditures and Tracking Lost Revenues Related to the Seawater Intrusion Emergency
September 8, 2023	24-05	Review of Exclusion List Using SAM (System for Award Management)
September 7, 2023	24-04	Federal Disaster Relief Assistance; OSRAP24-04A
August 31, 2023	24-03	2023-2024 LaGov System Calendar; OSRAP24-03A
August 24, 2023	24-02	Coding Expenditures and Tracking Revenues to Proclamation No. 141 JBE 2023 August 2023 Heat-Related Emergencies
July 7, 2023	24-01	August 14, 2023 Year End Close