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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.

Statewide Accounting has converted the State Administrative and Accounting Manual (SAAM) into a new format.  Beginning July 1, 2022, we will no longer update the previous version of SAAM. We are continuing to make improvements to the manual and encourage you to provide us with your feedback as you convert to the new version. Please send your feedback or suggestions on the updated SAAM manual to: OFMAccounting@ofm.wa.gov.  

Please note, if you click on the full “PDF Version,” all links should work as expected. However, if you click on individual SAAM sections, links will only work to external webpages and to references within the same section.

Complete PDF of SAAM

View or download a PDF of the entire manual to print or search.

Table of contents

Browse the SAAM by section or sub-section.

SAAM resources

Links to forms or other materials referenced in the SAAM.

Glossary

Definitions of terms used in the 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Superseded policies

Track older policies that have since been superseded or updated.

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