These resources help state agencies fulfill payroll accounting requirements in Chapter 25 of the State Administrative and Accounting Manual.

The AFRS Table Roll is the process by which current biennium AFRS program index, appropriation index, organization index, and descriptor tables are duplicated for the new biennium, eliminating the need for agencies to rekey their table records.

The resources listed here are intended to help state agencies navigate through the next AFRS table roll process which will occur in spring 2025.

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).

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.

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

Table of Contents

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:

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]

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).