In accordance with the fiscal policy program, the Fiscal Policy Committee is soliciting your feedback on the following policy drafts.   We also appreciate any recommendations on related FAQs (Frequently Asked Questions), including any additional questions that we should create an FAQ for.

Your feedback is valued and will be taken into consideration as each policy is finalized.  Please email your feedback to fiscal.policy@oregonstate.edu no later than Thursday, May 2nd.  Thank you!

  • 03-150-103 Subscription-Based IT Arrangements is a new policy to provide guidelines for identifying, valuing, accounting and reporting SBITA software contracts, agreements and transactions in OSU's financial statements and underlying accounting system, in accordance with new GASB 96 requirements. SBITAs result in a right-to-use subscription (intangible) asset and a corresponding subscription liability, and to account for them appropriately.

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