State Administrative & Accounting Manual (SAAM)

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State Administrative & Accounting Manual (SAAM)

Home / Accounting / State Administrative & Accounting Manual (SAAM) / Administrative & accounting resources

Administrative & 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.

Click here for Workday Resources

In This Section

Accounting Corrections

AFRS Table Roll & Transaction Codes

Capital Assets

Certificates of Participation (COPs)

E-Commerce and Purchase Cards

Federal

Internal Audit & Internal Control

Leases, SBITAs, and PPPs

Miscellaneous

Year-End Closing

Accounting Corrections

These resources are intended to assist with various accounting corrections, including prior period adjustments.

Instructions and tips for common issues

Decision Tree for Prior Period Adjustments and Corrections
Beginning Balance Adjustment Request – for material prior period adjustments
In-Process reconciliation (GLs 7110-7140, 9920)
- Correcting the Fund for GL 7110-Cash Receipts In-Process ($0 A-8)
- Clearing GL 7130–SOL Documents
- Clearing GL 7140 with a Fund Summary JV
- Troubleshooting guide – provides a list of common problems and offers suggestions on what to check and how to fix common issues on the unbalanced in-process report.
- OST Transfer Journal Voucher Information

Templates

AFRS Transaction Codes

AFRS Transaction Codes – Excel Version

AFRS Table Roll

The AFRS Table Roll is the process by which current biennium AFRS program index, appropriation index, organization index, and descriptor tables are duplicated for the new biennium, eliminating the need for agencies to rekey their table records.

The resources listed here are intended to help state agencies navigate through the next AFRS table roll process which will occur in spring 2025.

Table Roll Documents

AFRS Table Roll User Guide: This document provides an overview of the table roll process, explains each phase of the roll, lists agency responsibilities, and provides information about the table roll reports.
Timeline: This document provides all the dates for the table roll phases 1-4 and related activities. Use the filter to see ‘Agency’ tasks.
BI27 Tables by Roll Phases: This document provides a list of tables that will roll in each phase of the process and the tables that do not roll, such as Master Index.
AFRS Table Cleanup for Workday FDM Mapping: This document contains information about certain AFRS tables that must be represented in the Workday (AFRS replacement system) Foundation Data Model (FDM) mapping. Agencies should review these tables for codes that are no longer needed. The document describes what to look for and provides options on how to clean up the records that are not needed. The document refers to the following files that can be filtered to see your agency records.
- Unused Sub-sources BI25
- Unused Subsidiary Accounts BI25

Related Resources

Unused Sub-subobjects-DO-NOT-ROLL: This document provides a list of Sub-subobjects that have not been used for two biennia (4 years) and, thus, will not roll to the new biennium.

Latest Updates:

The final Phase 3 (AI) roll ran on June 19, 2025.
Agencies will need to manually add AI codes for any EA codes added after this date. (Add D07 record first, the the AI.)
Check reports and make updates in AFRS as needed.

Capital Assets

These resources help state agencies fulfill capital asset requirements in Chapter 30 of the State Administrative & Accounting Manual (SAAM).

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.

E-Commerce and Purchase Cards

These resources help state agencies fulfill e-commerce and purchase card requirements in Chapter 40 of the State Administrative & Accounting Manual (SAAM).

Economic Feasibility Studies (EFS)

EFS required forms

EFS preparation

Other Resources

PCI Security Standards Council
Use of Online Payment Services (such as PayPal and Google Checkout)
We invite agencies who have developed economic feasibility studies (EFS) to share their resources with other agencies.

Purchase Cards

Agencies must develop internal policies and procedures in line with the purchase card policies and procedures set by DES. An agency’s internal policy should include requirements set in the DES Policies and Procedures, internal control requirements in SAAM Chapter 20, and disbursements of electronic funds in SAAM Chapter 40.

Purchases made with a purchase card are to be procured within the same statutes, rules, policies, and procedures as purchases by any other means of payment.

DES Resources

Internal Control

Federal

These resources help state agencies fulfill federal compliance, monitoring and reporting requirements in Chapter 50 and Chapter 95 of the State Administrative & Accounting Manual (SAAM).

Federal Laws

Resources

Training

Federal Reports and Agreements

Direct Pay

Direct Pay, also referred to as Elective Pay, was passed in the Inflation Reduction Act (IRA) in 2022 and allows tax-exempt entities such as states, local governments, and nonprofit organizations to access federal clean energy tax credits. Direct pay gives tax-exempt public and nonprofit organizations the opportunity to deliver the benefits of clean energy to more communities, such as job creation, lower energy costs, and reduced pollution.

Implementing the provisions of Direct Pay is complex and the State is navigating these parts of the federal tax system. The Office of Financial Management is providing resources and technical help while also making sure state agencies use the new federal incentives effectively. This space is used to provide information and links to resources about Direct Pay, including the pre-filing registration process necessary to file for these tax credits.

What does Direct Pay offer?

Agency Responsibilities and Timeline

Agency Role

Agencies are responsible for filing tax returns so the state can receive direct pay tax credits. The agency is responsible for:

Subscribing to the IRS and relevant organizations for updates about Direct Pay
Determining at every stage of the project(s) whether legal counsel or subject matter experts will be needed to help determine eligibility and complete tax returns. Procure the necessary services accordingly.
Identifying projects that qualify for direct pay tax credits and reporting this information to OFM during the budget process and once the work is completed and placed in service.
Preregistering for direct pay tax credits for each eligible project.
Submitting tax return for direct pay tax credits for each eligible project.
Sharing a copy of the pre-filing and the tax return with OFM for tracking.
Depositing tax credit money to Fund 28V – Inflation Reduction Elective Pay Account.

Process and Timeline of Tax Return

Agencies identify projects that qualify for direct pay tax credits and notify OFM. This will build on the list of projected created in early 2024 and updated in June 2025 for the report to the legislature.
- The report included a summary of tax return(s) submitted for the fiscal year ended (include a list of projects claimed, total dollar value of projects and total dollar amount of credits sought).
Agencies will continue to use the state fiscal year as their tax year. Once the tax year was established, it can’t be changed.
The next tax returns are due on November 15^th, 2025. If an extension is granted from the IRS, the tax return is due May 15th of the following year. This will be the last tax return with electric vehicles purchase included due to the changes in HR1.

Annual Timeline

Agencies can work on the tax return as soon as the IRS opens the portal for the tax year. This is typically September, or about three months before the end of the tax year. The pre-filing work coincides with year-end closing and budget build, so we encourage agencies to complete this step as soon as they know the project is placed in service and the IRS portal is open.

April – May	OFM sends request to agencies to submit list of projects placed in service for the fiscal year. Agencies provide this list and make sure there are documents are on file and ready for filing.
April – September	Agencies assign appropriate staff to enter project information into the IRS portal to complete the pre-filing step.
October 15	Pre-filing completed and reviewed by the IRS and ready to submit the tax return. If not, submit a request for an extension to the IRS by November 15th.
November 15	Tax return(s) submitted or request for an extension is filed. Send a copy of the tax return to OFM for reporting purposes. If there is an extension granted, agency is required to submit a plan to OFM on when the tax return will get done to meet the May 15th deadline of the following year. Filings cannot be amended so projects omitted in error will not receive funding if included in future filings based on Lawyers for Good Government advice.

Pre-filing Registration

Tax credits for Washington State

Additional Resources

IRS Publications

OFM Communication

Training (NEW!)

Frequently Asked Questions

Frequently Asked Questions

Use of employee personal information to complete registration and tax returns: what are the implications and can employee refuse to register/file under their name?
Agency will need a main preparer, a backup, and a signer for the tax return.

Response: Employee is acting in their official capacity, not a personal liability

Who should sign the tax return for the agency filing? And what risks/liabilities would be implied?

Response: Agency head/designee at director’s level

Employee is acting in their official capacity, not a personal liability

Can this process be centralized (at OFM)?

Response: Whoever owns the property has to be the one to file under their own tax identification number

The University already files a tax return annually and the credits from Direct Pay could help offset any tax liability. Would the University still be required to deposit the Direct Pay incentive portion to fund 28V – Inflation Reduction Elective Pay Account per ESB 6098.

Response: Sec. 5, which creates the account, does not provide for any exceptions. So on the plain meaning of the section, if the funds are received from elective pay provided under the federal act, the funds “must” be deposited into that account.

For an entity like the University, does the requirement to deposit Direct Pay tax credits in fund 28V apply to projects that are not funded by the state (such as money from donors or local accounts)?

Response: If the project is not funded by state money, then the money received back does not need to be deposited into the account. Although money provided through private donations are not state funds, money in local accounts may or may not be state funds. They should check with accounting to help make that determination.

Can we include projects from previous years that were eligible but omitted in previous years’ filings by mistake?

Response: Based on guidance from Lawyers for Good Government, unfortunately not. Elective pay credits must be claimed on an original, timely filed return for the year in which the credit is earned. Credits from past years cannot be claimed on current return even if the credit was not previously claimed.

For questions and additional guidance, please contact Tyler.Lentz@ofm.wa.gov.

Federal Grants Community of Practice

OFM established the Federal Grants Community of Practice workgroup and has been holding bi-monthly meetings to discuss federal issues and share best practices. The workgroup’s main objectives are to create a community of resources, develop federal grant training curriculum, and identify and address ongoing grant management needs.

The workgroup currently has representatives from a variety of state agencies who manage federal grant programs of various nature and sizes. Members include grant program management staff, internal auditors and fiscal staff.

As the State endeavors a phased implementation plan to modernize and improve its aging administrative systems and related business processes, the workgroup serves as another platform for members to be informed about important progress and milestones of the grant/project management module on the modernization roadmap.

A Federal Grants Community of Practice SharePoint site was set up for members to access shared resources and training webinars on various topics. It is our goal to more effectively utilize this conduit to communicate and disseminate important changes and updates to federal laws and regulations that directly impact the work we do at the agency level. Please let us know if you are interested in joining the SharePoint site.

Federal workgroup meetings

If you are interested in receiving communication from the Federal Grants Community of Practice workgroup, you can manage your subscriptions here.

See past meetings

Questions?

Contact Marina Yee at 360-974-9257 or Marina.Yee@ofm.wa.gov.

Internal Audit

These resources help state agencies fulfill internal audit requirements in Chapter 22 of the State Administrative & Accounting Manual (SAAM).

Agencies required to have internal audit programs [.xlsx]

Institute of Internal Auditors (IIA) – International Standards for the Professional Practice of Internal Auditing

U.S. Government Accountability Office (GAO) – Generally Accepted Government Auditing Standards (Yellow Book)

Internal Audit Certification (sample)

Internal Control

These resources help state agencies fulfill internal control requirements in Chapter 20 of the State Administrative & Accounting Manual (SAAM).

Examples of Risk assessments

Fraud prevention

Association of Certified Fraud Examiners Website

Leases, SBITAs, and PPPs

Leases – GASB 87

Subscription-Based Information Technology Arrangements (SBITAs) – GASB 96

Public-Private, Public-Public Partnerships (PPPs) – GASB 94

Lease & SBITA Software

Per SAAM 30.40.30, agencies are to use DebtBook to track and account for leases and subscription-based IT arrangements (SBITAs) that meet the state’s capitalization policy for GASB Statements 87 and 96 compliance.

Frequently Asked Questions (Updated May 2025)

Training

Leases and Subscription-Based IT Arrangements (SBITA) Procedures (updated May 2025)

Resources

Is the contract a Lease, SBITA, or PPP?

Crosswalks for AFRS Entry

Utilizing DebtBook Journal Entry Reports:

Utilizing DebtBook Amortization Schedules:

DebtBook to AFRS Reconciliation Instructions/Templates

Other OFM guides and resources

Questions

If you have questions or comments, please contact Kelly Diaz (Kelly.Diaz@ofm.wa.gov) or Kendra Hanson (Kendra.Hanson@ofm.wa.gov).

Miscellaneous accounting resources

These resources are intended to help state agencies develop administrative and accounting policies and procedures at a more detailed level and fulfill miscellaneous requirements in the State Administrative & Accounting Manual (SAAM).

The considerations and guidelines presented below may or may not apply to each agency’s specific needs or meet each agency’s specific legislative authorities:

Guidelines on paying for professional employee licenses, certifications, memberships, or training

Agencies may receive requests or on their own initiative want to pay the costs associated with a professional employee license, certification, or membership in a professional organization or a training opportunity. These guidelines are intended to aid agencies when considering whether to pay these costs associated with professional staff. The costs considered in these guidelines are the following:

Professional licenses granted by a government agency;
Certificates granted by a public or private entity;
Membership in professional organizations; and
Training related to professional status or required to maintain a professional license.

Professional licenses and certificates

When considering whether to pay the cost of professional licenses and certificates, the agency must first determine whether the agency has authority to make the payment.

Authority to pay the cost of professional licenses and certificates

If the agency has specific statutory authority to pay the cost of professional licenses and certificates, the agency may make the payment without any further consideration. If there is no specific statutory authority, the agency must then determine whether it has other authority to pay these costs.

If a professional license or certificate is required to engage in the profession and is also required for the job or position, then the agency may pay the cost of the license or certificate as part of the employee’s compensation if the agency has the authority to establish that employee’s compensation level. A profession is a type of job that requires special education, training or skill. Examples of a profession include but are not limited to the following: attorney, medical doctor, nurse, electrician, plumber, or truck driver.

Agencies do not have the authority to establish salary levels for classified employees. Classified salary schedules are either set by OFM for nonrepresented employees, or through collective bargaining agreements for represented employees. Therefore, agencies may not pay the cost of professional licenses and certifications as compensation for classified employees.
Agencies that have the authority to establish the salary level for exempt and Washington Management Services (WMS) employees may pay the cost of professional licenses and certifications as part of the compensation package. In those instances, the payment is reportable as taxable income.

If the professional license or certificate is required to engage in the profession, but is not required for the job or position, then the agency may pay the cost of the license or certificate as an agency expense if the agency derives a benefit from the actual license or certificate. If the agency has authority to pay this cost, when determining whether to pay the cost the agency still needs to weigh the benefits derived from the employee being licensed or certified against the cost. Factors to be considered include but are not limited to the following:

Does the license or certificate allow the agency access to beneficial materials, contacts, or other resources that it could not otherwise access?
Does the license or certificate allow the employee access to areas or events that would not otherwise be available?
How would payment or nonpayment impact recruitment and retention?
Does the pay scale for the position take into consideration the agency’s payment or nonpayment for the license or certificate?
Is there funding available – both current and future?

We recommend that your agency’s consideration process be formalized in policy and that it be consistently applied.

For more, see this decision tree:

Can an agency pay for professional licenses and certificates? [PDF]

Training related to professional status

When considering paying for training related to professional status, an agency should ensure that:

The training is directly related to the employee’s work.
The training either maintains or enhances the employee’s work-related skills.
The employee shares the information gathered at the training with co-workers as needed.

If the training meets the appropriate preceding criteria and prepares an employee for a license or certification examination, the agency may pay for the training. However, the cost of the examination is generally considered a personal expense.

Memberships in professional organizations

When paying for membership in professional organizations, an agency should weigh the benefit it derives from paying for the membership against the cost. Factors to be considered include but are not limited to the following.

The amount of influence membership gives the agency over standards setting decisions made by the professional organization.
Access to resources through the membership, such as interaction with other professionals, trainings and publications.
Discounts on resources provided to members of the professional organization.
The degree to which the membership enhances the employee’s job performance.
The cost or benefit or both to the agency of having multiple employees having membership in the same organization.
The amount of participation required of the employee as a member of the organization.
Funding availability to cover the cost of the membership.

Ethical considerations such as the organization’s involvement in lobbying or political activities or the organization’s promotion of endeavors in which the employee may have a direct or indirect financial interest.

Taxable fringe benefit

As noted above, depending on circumstances, agencies may consider paying for training and membership in professional organizations. The Internal Revenue Service (IRS) establishes regulations regarding when agency payments for training and memberships should be considered a taxable fringe benefit. General guidance is provided in the IRS Employer’s Tax Guide to Fringe Benefits [PDF].

Year-End Closing

These resources help state agencies fulfill state and federal reporting requirements in Chapter 90 State Reporting and Chapter 95 Federal Assistance Reporting in the State Administrative & Accounting Manual (SAAM).

Fiscal Year 2026

Calendars

FY26 AFRS/Annual Comprehensive Financial Report closing schedule – A monthly calendar with key dates for the closing process for fiscal year 2026.

Fiscal Year 2025

Calendars

FY25 AFRS/Annual Comprehensive Financial Report closing schedule – A monthly calendar with key dates for the closing process for fiscal year 2025.
FY25 Closing Calendar – (March 2025) A fiscal year-end calendar with Phase 1 & 2 due dates

Other

Training

Fiscal Year 2024

Calendars

FY24 AFRS/Annual Comprehensive Financial Report closing schedule – (revised April 2024) A monthly calendar with key dates for the closing process for fiscal year 2024.
FY24 Closing Calendar – (revised April 2024) A fiscal year-end calendar with Phase 1 & 2 due dates

Other

FY24 OST Year-End Cash Memo
FY24 mid-biennium reference guide – A handy “cheat sheet” that lists the transaction codes to be used for common fiscal year-end adjusting entries as well as other resources for agencies to use.
Interagency Receivable/Payable contact list [PDF] [CSV]

Fiscal Year 2023

Calendars

FY23 AFRS/Annual Comprehensive Financial Report closing schedule – A monthly calendar with key dates for the closing process for fiscal year 2023.
FY23 Closing Calendar – (revised January 2024) A fiscal year-end calendar with Phase 1 & 2 due dates

Other

FY23 biennium end reference guide [PDF] – A handy “cheat sheet” that lists the transaction codes to be used for common fiscal year-end adjusting entries as well as other resources for agencies to use.
Interagency Receivable/Payable contact list [PDF] [CSV]

State Administrative & Accounting Manual (SAAM)

Contact

Phone

Email

Administrative & accounting resources

In This Section

Accounting Corrections

Instructions and tips for common issues

Templates

AFRS Transaction Codes

AFRS Table Roll

Table Roll Documents

Related Resources

Latest Updates:

Capital Assets

Related topics

Certificates of Participation (COPs)

Equipment Certificates of Participation 85.85.45

Real Estate Certificates of Participation 85.85.50

Refunding Certificates of Participation 85.85.52

Related topics

E-Commerce and Purchase Cards

Economic Feasibility Studies (EFS)

EFS required forms

EFS preparation

Other Resources

Purchase Cards

DES Resources

Internal Control

Related topics

Federal

Direct Pay

Federal Grants Community of Practice

Federal workgroup meetings

Questions?

Related topics

Internal Audit

Internal Control

Examples of Risk assessments

Fraud prevention

Related links

Related topics

Leases, SBITAs, and PPPs

Lease & SBITA Software

Training

Resources

Is the contract a Lease, SBITA, or PPP?

Crosswalks for AFRS Entry

Utilizing DebtBook Journal Entry Reports:

Utilizing DebtBook Amortization Schedules:

DebtBook to AFRS Reconciliation Instructions/Templates

Other OFM guides and resources

Questions

Miscellaneous accounting resources

Guidelines on paying for professional employee licenses, certifications, memberships, or training

Professional licenses and certificates

Authority to pay the cost of professional licenses and certificates

Training related to professional status

Memberships in professional organizations

Taxable fringe benefit

Year-End Closing

Fiscal Year 2026

Calendars

Fiscal Year 2025

Calendars

Other

Training

Fiscal Year 2024

Calendars

Other

Fiscal Year 2023

Calendars

Other

Related topics