Table of contents
- Introduction
- Data and systems access
- Travel
- Internal control and auditing
- Payroll
- Capital asset policies
- Inventories
- E-Commerce: Electronic acceptance and disbursement of state funds/benefits
- Federal compliance
- Audit tracking
- Moving expenses
- Financial services agreements
- Other administrative regulations
- Uniform chart of accounts
- Accounting policies
- Accounting procedures
- State reporting
- Federal assistance reporting
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 SAAM manual (PDF Version)
State Administrative & Accounting Manual
1 - Introduction
5 - Data and Systems Access
5.10 - About Data and Systems Access Policies
10 - Travel
10.10 - Travel Management Requirements and Restrictions
10.20 - Travel Reimbursement Principles
10.50 - Travel Arrangements and Reimbursements
10.60 - Miscellaneous Travel Expenses
20 - Internal Control
20.10 - Internal Control Policies
20.15 - Internal Control Basics
20.26 - Information and Communication
22 - Internal Audit
22.10 - Internal Audit Policies
22.20 - Internal Audit Program Required and Elected
25 - Payroll
25.10 - About the Payroll Policies
25.20 - Payroll Accounting Requirements
25.50 - Payroll Deductions and Reductions
25.60 - Garnishments and Wage Assignments
25.80 - Salary Overpayment Recoveries
30 - Capital Asset Policies
30.10 - About the Capital Asset Policies
30.20 - Valuing, Capitalizing, Depreciating and Reconciling Capital Assets
30.30 - Marking and Identifying Capital Assets
30.40 - Capital Asset Inventory Records Policy
30.45 - Capital Asset Physical Inventory Policy
30.50 - Capital Asset Class and Location Code Tables
35 - Inventories
40 - E-Commerce: Electronic Acceptance and Disbursement of State Funds/Benefits
40.20 - Acceptance of Electronic Funds by State Agencies
40.30 - Disbursement of Electronic Funds/Benefits by State Agencies
40.40 - Economic Feasibility Study (EFS)
50 - Federal Compliance
50.10 - Annual U.S. Information Returns
50.20 - Cost Allocation and Indirect Cost Recoveries
50.30 - Compliance with Federal Single Audit Act
50.40 - Cash Management Improvement Act (CMIA)
55 - Audit Tracking
60 - Moving Expenses
60.10 - Moving Expenses Policies
60.20 - Allowable Moving Expenses
65 - Financial Services Agreements
65.10 - Financial Services Agreements
70 - Other Administrative Regulations
70.10 - Coffee and Light Refreshments
70.20 - Prospective Employee Interview Expenses
70.40 - Higher Education Enrollment Reporting
70.60 - Unified Business Identifier (UBI)
70.70 - Child Care Services for Children of State Employees
70.75 - Suspected Losses of Public Funds or Property
75 - Uniform Chart of Accounts
75.20 - Agency Codes and Authorized Abbreviations
75.40 - General Ledger Account Codes
75.50 - Expenditure Authority Codes
75.60 - Statewide Program Codes
75.65 - Statewide Project Type Codes
75.70 - Object / Subobject / Sub-subobject Codes
80 - Accounting Policies
80.10 - About Accounting Policies
80.20 - Generally Accepted Accounting Principles
80.30 - State Accounting and Reporting Policies
85 - Accounting Procedures
85.10 - Budgetary Accounting Procedures
85.15 - Budgetary Accounting - Illustrative Entries
85.20 - Revenue and Cash Receipts
85.22 - Deposit Adjustments And Returned Checks
85.24 - Revenue and Cash Receipts - Illustrative Entries
85.32 - Goods and Services Expenditures
85.34 - Payroll and Other Related Activities
85.36 - Disbursement Processing
85.38 - Other Warrant Procedures
85.40 - Belated and Sundry Claims
85.42 - Expenditures - Illustrative Entries
85.65 - Assets - Illustrative Entries
85.70 - Short-Term Liabilities
85.85 - Liabilities and Equity - Illustrative Entries
85.90 - Interfund/Interagency Activities
85.95 - Interfund/Interagency Activities - Illustrative Entries
90 - State Reporting
90.10 - General State Reporting Policies
90.20 - Fiscal Year End Cut Off Procedures
90.30 - Fiscal Year End Cut Off - Illustrative Entries
90.40 - State Disclosure Forms
95 - Federal Assistance Reporting
95.10 - Federal Assistance Reporting Policies and Procedures
95.20 - Federal Assistance Disclosure Forms
