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 its 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.

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).

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

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:

Washington state per diem rates

Current rates - as of Oct. 1, 2023 (POV mileage rate effective January 1, 2024)

• Color map of rates by county [PDF]
• Black & white map of rates by county [PDF]
• Per diem rate tables

Past rates

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.

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 2023.