Louisiana Division of Administration

Memoranda

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.

Memo Date Memo Number Subject
July 19, 2021  22-01 ISIS Prior Year Close Procedures for August 14, 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

 

 

   

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

 

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

 

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)

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)

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

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 

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