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 for the first time. Direct pay has finally given tax-exempt public and nonprofit entities a real opportunity to bring clean energy’s job-creating and energy cost- and pollution-cutting benefits directly to more communities.

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.

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.

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).

Fiscal Year 2026

Calendars