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State Administrative & Accounting Manual (SAAM)

The State Administrative & Accounting Manual, also known as SAAM, provides control and accountability over financial and administrative affairs of the state of Washington, and assists agencies in gathering and maintaining information needed for the preparation of financial statements.

The policies and procedures in this manual are the minimum requirements that state agencies must meet. An agency may adopt additional policies and procedures in greater detail as long as the agency meets the required minimum standards.

Table of contents

Browse the SAAM by section or sub-section.

SAAM resources

Links to forms or other materials referenced in the SAAM.

Topic index

Browse the SAAM by topic.

Search policies

Search for policies in the SAAM containing specific words or combinations of words.


Definitions of terms used in the SAAM.

NEW – SAAM Improvement Project

View the new and improved SAAM.

Directives & technical corrections

Track previous policy changes and updates.

Sub-subobject details and workflow

Current list of valid sub-subobjects, definitions, and decision flowcharts to assist with coding certain subobjects.

Superseded policies

Track older policies that have since been superseded or updated.

Replacement pages

If you use a hard copy of the SAAM, use this to print specific pages that have changed in the latest updates.

Print the SAAM

Download a PDF of the entire manual to print or search.

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