Other pages about the topic: Administrative & Accounting Resources

Leases (GASB 87)

The Governmental Accounting Standards Board (GASB) Statement No. 87, Leases, revises existing standards for leases and establishes a single model for lease accounting. The revision is based on the principle that leases are financings of the right to use an underlying asset.

There is no longer an operating vs capital classification. Lessees will be required to recognize a lease liability and an intangible right-to-use asset, and lessors will be required to recognize a lease receivable and a deferred inflow of resources. GASB 87 is effective for fiscal year 2021.

Sub-subobject details and workflow

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.

Accounting Training Project

Many business processes will change when the new ERP system is implemented, and it will be more important than ever for staff to have strong knowledge of accounting principles. OFM Statewide Accounting is seeking funding to provide a comprehensive accounting training series to help agency staff prepare for the new ERP system and on-going training for new staff and growth and development.

Federal Grants Community of Practice Project

OFM has established the Federal Grants Community of Practice, and is currently holding quarterly meetings. The group’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 receive a significant amount of federal grants and includes accountants, internal auditors, and grant management staff.

Agency Interfaces from AFRS Project

Our goal is to have all agencies that interface from AFRS using the same server with a standard set of data elements prior to the ERP implementation. This will make converting the agency interfaces much easier when the new system is configured. We are currently working on Phase 1 of this project.

Master Payee and Customer File Project

Our goal is to have a master payee file when the new ERP system goes live, which would include both payees and customers.

Finance ERP Readiness Project

OFM Statewide Accounting is currently working on the Finance ERP Readiness Project that will help inform the One Washington business transformation to modernize and improve aging administrative systems and prepare the state to the new Software as a Solution Enterprise Resource Planning (ERP) system.

While the software selection is still a ways off, this project focuses on activities that do not depend on new technology. The project teams will:


Washington state per diem rates

Current rates - as of Oct. 1, 2019 (POV mileage rate effective Jan. 1, 2020)

Past rates

IRS/SSA materials

These resources are intended to help state agencies fulfill federal employment tax law requirements.  Below are links to resources from the Internal Revenue Service (IRS) and Social Security Administration (SSA).

Several of the listed sites include links to other important documents, sites, or available services.