Table of contents

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

1.10 - About the Manual

1.20 - How to Use This Manual

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

10.30 - Lodging

10.40 - Meals

10.50 - Travel Arrangements and Reimbursements

10.60 - Miscellaneous Travel Expenses

10.70 - Boards

10.80 - Travel Expense Claims

10.90 - Travel Rates

20 - Internal Control

20.10 - Internal Control Policies

20.15 - Internal Control Basics

20.20 - Control Environment

20.22 - Risk Assessment

20.24 - Control Activities

20.26 - Information and Communication

20.28 - Monitoring

22 - Internal Audit

22.10 - Internal Audit Policies

22.20 - Internal Audit Program Required and Elected

22.30 - Internal Audit Basics

25 - Payroll

25.10 - About the Payroll Policies

25.20 - Payroll Accounting Requirements

25.30 - Wage Computations

25.40 - Leave

25.45 - Teleworking

25.50 - Payroll Deductions and Reductions

25.60 - Garnishments and Wage Assignments

25.70 - Payment Methods

25.80 - Salary Overpayment Recoveries

30 - Capital Asset Policies

30.10 - About the Capital Asset Policies

30.20 - Valuing

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

35.10 - Inventories

40 - E-Commerce: Electronic Acceptance and Disbursement of State Funds/Benefits

40.10 - General Provisions

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)

40.50 - Privacy Issues

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

55.10 - Audit Tracking

60 - Moving Expenses

60.10 - Moving Expenses Policies

60.20 - Allowable Moving Expenses

60.30 - Paying Moving Costs

65 - Financial Services Agreements

65.10 - Financial Services Agreements

70 - Other Administrative Regulations

70.10 - Coffee and Light Refreshments

70.15 - Meals with Meetings

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

75.10 - Coding Structures

75.20 - Agency Codes and Authorized Abbreviations

75.30 - Fund / Account Codes

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

75.80 - Revenue Source 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

85.30 - Encumbrances

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

85.50 - Cash

85.52 - Investments

85.54 - Receivables

85.56 - Inventories

85.58 - Prepaid Expenses

85.60 - Capital Assets

85.65 - Assets - Illustrative Entries

85.70 - Short-Term Liabilities

85.72 - Long-Term Obligations

85.74 - Special Liabilities

85.80 - Fund Equity

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

 

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