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

• Governmental fund type accounts template
• Proprietary fund type accounts template

Real Estate Certificates of Participation 85.85.50

• Governmental fund type accounts template
• Proprietary fund type accounts template

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.