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.

The Financial Management Advisory Council (FMAC) serves in an advisory and consultative role to the Office of Financial Management, the state legislature, and other appropriate parties concerned with state government fiscal administration.

The Association of Government Accountants (AGA) Olympia Chapter and FMAC are co-sponsoring a series of AGA audio conferences.

AGA audio conferences are FREE to Washington State Agency Employees and AGA Members and are routinely held on Wednesdays from 11:00 am to 12:50 pm (PDT/PST), unless noted otherwise.

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).

The Personnel/Payroll Association (PPA) is composed of personnel and payroll staff of Washington state agencies. The PPA is recognized by the Office of Financial Management as a key channel for personnel and payroll system activities and information sharing.

What is a reconciliation?  The process of correlating one set of records with another set of records and/or a physical inventory count that involves identifying, explaining, and correcting differences.

The foundation of quality financial information is in the detail data recorded at the general ledger (GL) level. Reconciliations serve as a key element of a system of internal control and are required by state policy.

The following resources are intended to provide general guidance for state agencies.

This page contains SAAM directives and technical corrections and is intended to be used as an agency resource for tracking policy changes and updates. Current policies are available on the SAAM main page.

The state participates in numerous federal assistance programs and is required to enter into certain agreements with the federal government.

Transparency is fundamental to accountability. Most states, including Washington, have transparency websites. Washington's transparency website (fiscal.wa.gov) is a collaborative effort between the Office of Financial Management and the Legislative Evaluation and Accountability Program Committee.

These resources help state agencies fulfill internal control requirements in Chapter 20 of the State Administrative & Accounting Manual (SAAM).