State Administrative & Accounting Manual (SAAM)
The State Administrative & Accounting Manual, also known as SAAM, provides control and accountability over financial and administrative affairs of the state of Washington, and assists agencies in gathering and maintaining information needed for the preparation of financial statements.
The policies and procedures in this manual are the minimum requirements that state agencies must meet. An agency may adopt additional policies and procedures in greater detail as long as the agency meets the required minimum standards.
Please note, if you click on the “Complete PDF of SAAM,” all links should work as expected. However, if you navigate to the Table of contents and click on individual SAAM sections, links will only work to external webpages and to references within the same section.
Complete PDF of SAAM
View or download a PDF of the entire manual to print or search.
Table of contents
Browse the SAAM by section or sub-section.
SAAM resources
Links to forms or other materials referenced in the SAAM.
Glossary [PDF]
Definitions of terms used in the SAAM.
Directives & technical corrections
Track previous policy changes and updates.
Sub-subobjects
Current list of valid sub-subobjects, definitions, and decision flowcharts to assist with coding certain subobjects.
Superseded policies
Track older policies that have since been superseded or updated.
