These resources are intended to assist with various accounting corrections, including prior period adjustments.

Background

Direct Pay, also referred to as Elective Pay, was passed in the Inflation Reduction Act (IRA) in 2022 and allows tax-exempt entities such as states, local governments, and nonprofit organizations to access federal clean energy tax credits. Direct pay gives tax-exempt public and nonprofit organizations the opportunity to deliver the benefits of clean energy to more communities, such as job creation, lower energy costs, and reduced pollution.

These current travel restrictions are in effect, as issued by the governor:

Mississippi

• Restriction on travel to Mississippi issued 4/5/16 [PDF]

The State Administrative and Accounting Manual (SAAM) contains statewide policies and procedures and are the minimum requirements that state agencies must meet. The Office of Financial Management is required by the Budget and Accounting Act (RCW 43.88.160) to establish a Generally Accepted Accounting Principles (GAAP)-based accounting system and procedures, as necessary, to provide for accountability of the state's assets and compliance to its laws and regulations. All agencies of the state of Washington must comply with this manual, unless otherwise exempted by statute.

This page contains the most current list of valid sub-subobjects (SSO) and their definitions, decision flowcharts to assist with coding certain subobjects, and a list of subobjects and sub-subobjects that require project type X or Y to capture IT costs. The statewide form to request a new SSO or request a change to an existing SSO is also on this page.

OFM established the Federal Grants Community of Practice workgroup and has been holding bi-monthly meetings to discuss federal issues and share best practices. The workgroup’s main objectives are to create a community of resources, develop federal grant training curriculum, and identify and address ongoing grant management needs.

The workgroup currently has representatives from a variety of state agencies who manage federal grant programs of various nature and sizes. Members include grant program management staff, internal auditors and fiscal staff.

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:

Washington state per diem rates

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

There are no changes to FY25 per diem rates and they will carry over into FY26.