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Accounting Policies & Resources

Supporting Statewide Financial Reporting

Guidance, policies, and support to help agencies meet Washington’s reporting standards.

State Accounting Manual (SAAM)

The State Administrative & Accounting Manual, also known as SAAM, outlines the policies and procedures agencies need for the preparation of financial statements.

Fund Reference Manual

A complete inventory of all legally authorized accounts for use by state agencies, with a section for inactive accounts.

Training for Fiscal Staff

Instructor-led, virtual, in-person, and on-demand training sessions in accounting, policies, fiscal year-end, and federal resources.

Administrative and Accounting Resources

These resources are intended as guidelines to help state agencies fulfill policy and procedure requirements in the State Administrative & Accounting Manual (SAAM). Agencies are encouraged to customize these resources to develop approaches that address their individual needs.

Travel & Reimbursement

Washington State per diem rates, mileage rates and travel resources – includes maps of rates by county, both current and archived.

Payroll

Pay dates and holidays, payment methods and procedures, as well as information on shared leave.

Workday

Policies, procedures, and resources for Workday, a enterprise-wide system for finance, procurement, budget, human resources, and payroll processes.

Statewide Cost Allocation Plan

Federally approved Statewide Cost Allocation Plan (SWCAP) as required by the OMB's Uniform Guidance.

Treasury-State Agreement

Ensuring greater efficiency, effectiveness, and equity in the exchange of funds between the federal government and the states.