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state seal Chapter 80 - Accounting Policies

80.10 About Accounting Policies, Roles and Responsibilities

80.10.10 Purpose for the accounting policies and procedures in this manual May 1, 1999
80.10.20 Authority for these policies May 1, 1999
80.10.30 Applicability May 1, 1999

80.10.40

Role of the Office of Financial Management

July 1, 2012

80.10.50 Role of the State Treasurer July 1, 2008
80.10.60 Role of the State Auditor May 1, 1999
80.10.70 Role of the Joint Legislative Audit and Review Committee May 1, 1999
80.10.80 Role of the Legislative Evaluation and Accountability Program Committee May 1, 1999
80.10.90 Role of administering agencies July 1, 2008

80.20 Generally Accepted Accounting Principles

80.20.10 This state adopts Generally Accepted Accounting Principles (GAAP) July 1, 2001
80.20.20

What constitutes GAAP?

July 1, 2015
80.20.30

Governmental GAAP requires fund accounting

July 1, 2001
80.20.35 Fund categories used in governmental accounting July 1, 2010
80.20.40 Financial reporting requirements July 1, 2001
80.20.45

What is the financial reporting entity?

July 1, 2012
80.20.50

Measurement focus and basis of accounting

June 1, 2013
80.20.60

Accounting for capital assets and long-term obligations

July 1, 2015
80.20.70

GAAP budgetary requirements

July 1, 2001
80.20.80

Management discussion and analysis

July 1, 2001
80.20.82 Government-wide financial statements June 1, 2002
80.20.85

Fund financial statements

June 1, 2013

80.30 State Accounting and Reporting Policies

80.30.05 State accounting and reporting principles must conform with Generally Accepted Accounting Principles (GAAP) July 1, 2012
80.30.10 What is our fund/account structure? July 1, 2001
80.30.15

What are subsidiary accounts?

July 1, 2001
80.30.20

What is our measurement focus and basis of accounting?

June 1, 2013
80.30.25

General budgetary policies

July 1, 2004
80.30.27 General reporting policies July 1, 2004
80.30.28 What is the state of Washington reporting entity? June 1, 2005
80.30.30

Pooled cash and investment policies

July 1, 2015
80.30.35

Receivables policy

June 1, 2005
80.30.40

Inventories policy

June 1, 2014
80.30.45

Capital assets policy

July 1, 2015
80.30.47

Deferred outflows/inflows of resources

June 1, 2015
80.30.50

Short-term liabilities policy

June 1, 2004
80.30.55

Compensated absences policy

July 1, 2009
80.30.57

Termination benefits policy

July 1, 2006
80.30.60

Long-term obligations policy

June 1, 2004
80.30.62

Commitments and contingencies

June 1, 2015
80.30.65

Fund equity policy

June 1, 2015
80.30.67 Revenues and expenses policy July 1, 2011
80.30.70

Insurance activities policy

May 1, 1999
80.30.75

Interfund activities policy

July 1, 2001
80.30.80

How to establish accounts

July 1, 2003
80.30.82

The state adopted a uniform chart of accounts

July 1, 2010
80.30.84

Required accounting steps

July 1, 2008
80.30.86

Using standard or other accounting forms

June 1, 2014
80.30.88 Requirements for agencies implementing, maintaining or modifying accounting or reporting systems July 1, 2017
80.30.90

Budgetary data must be maintained

July 1, 2009
80.30.92

Agency fiscal activities must be organized to provide effective internal control

July 1, 2004


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