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Home » Accounting » State Administrative & Accounting Manual (SAAM)

Table of contents

1

Introduction

1.10 About the Manual
1.20 How to Use This Manual

5

Data and Systems Access

5.10 About Data and Systems Access Policies

10

Travel

10.10 Travel Management Requirements and Restrictions
10.20 Travel Reimbursement Principles
10.30 Lodging
10.40 Meals
10.50 Travel Arrangements and Reimbursements
10.60 Miscellaneous Travel Expenses
10.70 Boards, Commissions, or Committees
10.80 Travel Expense Claims, Payments, Reimbursements and Advances
10.90 Travel Rates

12

Transportation

12.10 About Transportation Policies
12.20 Agency Motor Vehicle Management
12.30 State Motor Vehicle Driver Requirements
12.40 Insurance Coverage and Related Requirements
12.50 Acquisition, Rental, and Disposal of Motor Vehicles
12.60 Van Management

20

Internal Control and Auditing

20.10 About Internal Control and Auditing Policies
20.15 Internal Control Basics
20.20 Risk Assessment
20.25 Control Activities
20.30 Suspected Losses of Public Funds or Property
20.40 Internal Auditing Policies

25

Payroll

25.10 About the Payroll Policies
25.20 Payroll Accounting Requirements
25.30 Wage Computations
25.40 Leave
25.50 Payroll Deductions and Reductions
25.60 Garnishments and Wage Assignments
25.70 Payment Methods
25.80 Salary Overpayment Recoveries

30

Capital Asset Policies

30.10 About the Capital Asset Policies
30.20 Valuing, Capitalizing and Depreciating Capital Assets
30.30 Marking and Identifying Capital Assets
30.40 Capital Asset Inventory Records Policy
30.45 Capital Asset Physical Inventory Policy
30.50 Capital Asset Class and Location Code Tables

35

Inventories

35.10 Inventories

40

E-Commerce: Electronic Acceptance and Disbursement of State Funds/Benefits

40.10 General Provisions
40.20 Acceptance of Electronic Funds by State Agencies
40.30 Disbursement of Electronic Funds/Benefits by State Agencies
40.40 Economic Feasibility Study (EFS)
40.50 Privacy Issues

45

Purchase Cards

45.10 Purchase Card Programs
45.20 Required Procedures for Purchase Card Programs

50

Federal Compliance

50.10 Annual U.S. Information Returns
50.20 Cost Allocation and Indirect Cost Recoveries
50.30 Compliance with Federal Single Audit Act
50.40 Cash Management Improvement Act (CMIA)
50.50 Compliance with the Americans with Disabilities Act

55

Audit Tracking

55.10 Audit Tracking

60

Moving Expenses

60.10 Moving Expenses Policies
60.20 Allowable Moving Expenses
60.30 Paying Moving Costs

65

Financial Services Agreements

65.10 Financial Services Agreements

70

Other Administrative Regulations

70.10 Coffee and Light Refreshments
70.15 Meals with Meetings
70.20 Prospective Employee Interview Expenses
70.40 Higher Education Enrollment Reporting
70.60 Unified Business Identifier (UBI)
70.70 Child Care Services for Children of State Employees

75

Uniform Chart of Accounts

75.10 Coding Structures
75.20 Agency Codes and Authorized Abbreviations
75.30 Fund / Account Codes
75.40 General Ledger Account Codes
75.50 Expenditure Authority Codes
75.60 Statewide Program Codes
75.65 Statewide Project Type Codes
75.70 Object / Subobject / Sub-subobject Codes
75.80 Revenue Source Codes

80

Accounting Policies

80.10 About Accounting Policies, Roles and Responsibilities
80.20 Generally Accepted Accounting Principles
80.30 State Accounting and Reporting Policies

85

Accounting Procedures

85.10 Budgetary Accounting Procedures
85.15 Budgetary Accounting - Illustrative Entries
85.20 Revenue and Cash Receipts
85.22 Deposit Adjustments And Returned Checks
85.24 Revenue and Cash Receipts - Illustrative Entries
85.30 Encumbrances
85.32 Goods and Services Expenditures
85.34 Payroll and Other Related Activities
85.36 Disbursement Processing
85.38 Other Warrant Procedures
85.40 Belated and Sundry Claims
85.42 Expenditures, Expenses, and Cash Disbursements - Illustrative Entries
85.50 Cash
85.52 Investments
85.54 Receivables
85.56 Inventories
85.58 Prepaid Expenses
85.60 Capital Assets
85.65 Assets - Illustrative Entries
85.70 Short-Term Liabilities
85.72 Long-Term Obligations
85.74 Special Liabilities
85.80 Fund Equity
85.85 Liabilities and Equity - Illustrative Entries
85.90 Interfund/Interagency Activities
85.95 Interfund/Interagency Activities - Illustrative Entries

90

State Reporting

90.10 General State Reporting Policies
90.20 Fiscal Year End Cut Off Procedures
90.30 Fiscal Year End Cut Off - Illustrative Entries
90.40 State Disclosure Forms

95

Federal Assistance Reporting

95.10 Federal Assistance Reporting Policies and Procedures
95.20 Federal Assistance Disclosure Reporting Structure