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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 |
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Role of the Office of Financial Management |
July 1, 2012 |
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| 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, 2020 |
| 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 |
July 1, 2020 |
| 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, 2021 |
| 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 |