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Certificates of Participation (COPs)

These resources help state agencies fulfill certificate of participation accounting and reporting requirements in Chapter 80 and Chapter 85 in the State Administrative & Accounting Manual (SAAM).

Equipment Certificates of Participation 85.85.45

Real Estate Certificates of Participation 85.85.50

Refunding Certificates of Participation 85.85.52

For refunding COPs please contact your assigned SWA consultant and provide the following information: OST memo with "Agency Payment Schedule" and "Sources and Uses" documents. Also, state if it is a governmental or proprietary fund type account, and if it is a current or advance refunding.