Other pages about the topic: Accounting

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).

Single Audit Report

The Single Audit is a comprehensive financial statement and federal awards audit which must be completed by the State of Washington each year. The Single Audit is performed to ensure the State uses federal funds appropriately and is in compliance with all applicable requirements and regulations of each grant award. Federal expenditures by all state agencies, including institutions of higher education, are included in the scope of the statewide Single Audit.

2015 Single Audit Report

Download the 2015 Single Audit Report as a single document or choose report sections below.

Table of Contents

Reconciliation

Below are instructions and worksheets to help agencies reconcile the state payroll revolving account and federal tax deposits.

The Statewide Accounting (SWA) Payroll Unit is offering virtual “Office Hours” the last Tuesday and Friday of each month to assist state agencies who utilize HRMS with their reconciliations.

Individuals can book 1-hour one on one appointments with a member of the SWA Payroll Unit. To book an appointment:

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:

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]

Purchase cards

These resources help state agencies fulfill purchase card requirements as they relate to proper internal control procedures and disbursements of electronic funds in the State Administrative & Accounting Manual (SAAM).

Travel

Washington state per diem rates

Current rates - as of Oct. 1, 2024 (POV mileage rate effective January 1, 2025)

Past rates

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