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Accounting

OFM Fund Reference Manual

The Fund Reference Manual represents a complete inventory of all legally authorized accounts for use by state agencies. There is also a section containing inactive accounts that have been eliminated by either legislation or administrative action. This manual is updated as the data changes by virtue of legislation or administrative action.

In addition, this manual is a supplement to Chapter 75: Uniform Chart of Accounts in the State Administrative & Accounting Manual (SAAM).

Questions regarding the manual should be emailed to the Office of Financial Management, Accounting Division: OFMAccounting@ofm.wa.gov

Enter 3-digit fund account code. Click Go to view account detail page.

Active accounts

  1. Search Page
  2. Numeric listing by account code
  3. Alphabetic listing by account title
  4. Account listing by administering agency
  5. Numeric listing by roll-up fund

Inactive accounts

  1. Inactive account listing by account code
  2. Inactive account listing by account title

Definitions

  1. Definition of terms
  2. Definition of fund types and roll-up funds