Browse the SAAM
Below you will find the sections of the State Administrative & Accounting Manual (SAAM). All links lead to the corresponding PDF section of the SAAM.
On this page
- 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
SAAM Table of Contents
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