Other pages about the topic: Accounting

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]

Reconciliation

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

Garnishments & overpayments

Below are instructions and sample calculations for garnishment writs as well as solutions and sample letters for salary overpayments. The sample letters for overpayments can be modified to add other relevant employee information and/or account coding data.

These documents are for use by payroll staff of Washington state agencies and colleges only.

IRS/SSA materials

These resources are intended to help state agencies fulfill federal employment tax law requirements.  Below are links to resources from the Internal Revenue Service (IRS) and Social Security Administration (SSA).

Several of the listed sites include links to other important documents, sites, or available services.

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).

IRS training materials

These resources are intended to help state agencies fulfill federal employment tax law requirements.

Certificates of Participation (COPs)

These resources help state agencies fulfill certificate of participation accounting and reporting requirements in Chapter 80 and Chapter 85 in the State Administrative & Accounting Manual (SAAM).

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