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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.

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In This Section

Accounting Corrections
Administering Agencies
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
Workday

Accounting Corrections

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

Prior Period Adjustments

In-Process reconciliation (GLs 7110-7140, 9920)

Administering Agencies Information & Resources

What is an Administering Agency?

An Administering Agency is an agency designated by the Office of Financial Management to provide general oversight of financial accounting records at the account level. An administering agency is also responsible for the cash management of the funds it administers.

Generally, the cash balances for each agency operating out of an account will close to the administering agency.

How to find out if your agency is an Administering Agency and for which funds

The designated Administering Agency for each fund can be found in:

  1. The Fund Reference Manual
  2. SAAM Subsection 75.30.50
  3. Enterprise Reporting – Administering Agency Trial Balance (run report for your agency with an asterisk [*] in Account. Results show all accounts your agency is the Administering Agency for.)
  4. Treasury Management System (TM$) – Fund Inquiry Screen

Administering Agency’s Roles & Responsibilities

The administering agency for each account is responsible for:

1. Cash management
  • Reviewing cash and in-process accounts, GL Code series 4XXX and 7XXX, for reasonableness.
  • Special attention should be given to potential cash deficits and unusual or irregular in-process activity.
  • If adjustments are required, contact the other agencies or the Office of the State Treasurer, as appropriate.
2. Fund Balance monitoring
  • Reviewing the reasonableness of the asset, deferred outflows of resources, liability, deferred inflows of resources, and equity balances.
  • If adjustments are required, contact the other agencies involved. Agencies contacted are to make the requested adjustment in AFRS.
  • If the administering agency projects a potential cash or fund balance deficit, they should immediately contact their assigned OFM Statewide Accountant and Budget Advisor.

Administering Agency Monitoring Tasks

As the Administering Agency, you should be monitoring your funds at the statewide level monthly. That is, all the activity and balances in the fund, recorded by any agency.

Which reports should be run and how often?

  • Reports should be reviewed monthly.
  • Open the following file to view information on the reports including screenshots showing how to locate the reports: Administering Agency Reporting
Enterprise Reporting (ER) – Administering Agency:
  • Administering Agency Trial Balance – Account (A)
  • Administering Agency Trial Balance – Account/Agency (B)
  • Projected Treasury Cash Balance
  • Questionable Balance – Assets and Deferred Outflows of Resources
  • Questionable Balance – Liabilities and Deferred Inflows of Resources
Treasury Management System (TM$):
  • Fund Inquiry Screen
  • Cash Document Browse Screen
  • Negative Book Balance
Other Reports for Transaction Detail:
  • General Ledger Analysis Flexible – in Enterprise Reporting (Standard Reports)
  • WebIntelligence (WebI) – Ad Hoc Reporting

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.

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).

Related topics

SAAM Chapter 30 – Capital Assets
SAAM Section 85.60 – Accounting Procedures for Capital Assets

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.

Related topics

SAAM Chapter 80 – Accounting Policies
SAAM Chapter 85 – Accounting Procedures

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

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

Related topics

SAAM Chapter 20 – Internal Control
SAAM Chapter 40 – E-Commerce: Electronic Acceptance and Disbursements of State Funds/Benefits

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).

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.

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.

Related topics

SAAM Chapter 50 - Federal Compliance
SAAM Chapter 95 - Federal Assistance Reporting

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

Related links

Related topics

SAAM Chapter 20 – Internal Control and Auditing

Leases, SBITAs, and PPPs

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

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:

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

Fiscal Year 2025

Calendars

Other

Training

Fiscal Year 2024

Calendars

Other

Fiscal Year 2023

Calendars

Other

Related topics

SAAM Chapter 90 - State Reporting
SAAM Chapter 95 - Federal Assistance Reporting

Workday Resources

The state of Washington is preparing to transition to Workday, a cloud-based enterprise resource planning (ERP) system for finance, procurement, budget, human resources, and payroll processes. The first phase of implementation, Phase1A – Core Financials, includes replacement of the Agency Financial Reporting System (AFRS).

Statewide Accounting will continue to update this website as new policies, procedures, and resources are developed. In addition, the currently posted resources and policies may change as the Workday design is finalized and as we receive feedback and questions.

Use this form to submit feedback on WAAM and Workday Resources.