Downtown Phoenix with art installation of arches in the common area.
State of Arizona Accounting Manual (SAAM)
Among the responsibilities of the GAO is the development and maintenance of a “uniform accounting system so designed as to ensure compliance with all legal and constitutional requirements...”. Arizona Revised Statutes, Chapters 35 and 41, are the primary legal basis for the central accounting function of the State of Arizona. All state agencies are required to comply with the central accounting policies and procedures unless otherwise authorized by law or exempted in writing by the Director of the Department of Administration.

To assist state agencies in their interaction with the central accounting function, this accounting manual is prepared and maintained by the GAO and updated as necessary. It is intended to be a learning tool as well as a reference manual. It contains instructional material as well as general policy and procedural information. Much of the manual is in summary form and is meant to be supplemented by personal contact with the GAO in the form of either casual conversation or formalized training sessions.

10 Accounting and Reporting
Section Title Issued Date

10

Governmental Accounting Primer 04-04-2022

15

Statewide Financial Reporting The ACFR and the AFR 12-20-2021

16

The Single Audit 02-11-2019

17

Required Submission to the GAO of Agency-specific Single Audit Findings 01-21-2020

20

Cost Allocation Plans 12-11-2017
30 GASB 87 Leases 11-07-2022
15 Accounting Transactions and Structures
Section Title Issued Date
05 Account Hierarchies and Structures 01-09-2023

10

Cost Accounting Structures Certain Uses and Reconciliations 05-12-2016

21

Transfers of Money between State Agencies 04-15-2019

23

Cash Transfers from Restricted Funds 08-05-2019
20 Current Assets
Section Title Issued Date

05

Bank Accounts 04-06-2020

10

Cash and Cash Receipts 11-22-2021

11

Imprest Funds, Revolving Funds and Petty Cash 11-22-2021

12

Proper Accounting for State Monies Deposited into Escrow Accounts 07-09-2018

20

Accounts Receivable and Billing 12-23-2015

22

Delinquent Debt Processing 10-12-2016

30

Quarterly Debt Reporting 01-30-2017

40

Inventories 12-20-2021
50 Travel
Section Title Issued Date

05

General Travel Principles and Policies 11-13-2018

06

Reducing State Travel Costs 05-01-2015

07

Agency-level Travel Responsibilities 02-03-2020

08

Travel Matters Requiring the Approval of the State Comptroller 01-30-2017

09

Responsibilities of Travelers and Those Making or Reviewing Travel Arrangements 01-13-2020

10

Travel by Way of Common Carrier 02-10-2020

15

Travel by Individually Operated Motor Vehicle 11-23-2020

16

Reporting an Accident Involving an Individually Operated Motor Vehicle 05-19-2016

20

Other Modes of Transportation 04-07-2017

25

Meals and Incidentals 06-15-2020

26

Incidentals and Other Travel-related Expenses 12-05-2016

30

Hotels, Motels and Lodging 07-29-2019

35

Long-term Subsistence 05-01-2015

40

Conferences, Conventions and Meetings 04-09-2018

45

Travel Requests and Authorizations 07-29-2019
50 Central Travel Account 07-01-2022

51

Employee Travel Card (ETC) Agency Responsibilities and General Policies 07-01-2022

52

Travel Advances 07-15-2019

53

Use of Non-State Sponsored Payment Methods to Pay for State Travel 04-24-2017

54

Employee Travel Card (ETC) Employee Responsibilities 06-24-2019

55

Travel Claims 04-30-2018
56 Delinquently Filed Employee Travel Claims 03-06-2023

57

Travel-related Certifications and Proxies 03-31-2017

60

Travel Time and Compensation 07-01-2015

61

Commuting 01-30-2017

65

Vendor and Other Non-employee Travel 07-29-2019

66

Employee Travel Expenses Paid by Third Parties 02-03-2020

70

Special Travel Circumstances and Issues 07-29-2019

72

Foreign Currency Conversion 03-07-2016
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 01-08-2024

96

HRIS Pay Codes and AFIS Expenditure Objects Related to Travel 05-01-2015
55 Payroll and Personnel
Section Title Issued Date

05

General Payroll Policies 08-19-2019

07

Employment at Multiple Agencies 04-04-2022

10

Self-Entry and/or Approval of Certain Transactions Relating to Compensation 09-18-2017

11

Manual Payroll Warrants (Handwrites) 08-21-2015

14

General Accounting Office (GAO) Accounting Intern Program 11-09-2020

15

Time Reporting 10-11-2016

16

Key Date Fields in HRIS 05-12-2016

20

Direct Deposits of Payroll 11-25-2019

30

Military Emergency Differential Pay 12-23-2015

31

National Disaster Medical System Differential Pay 07-17-2015

34

Remote Work and Virtual Office Employees 11-15-2021

35

Employee Relocations 07-22-2019

36

Miscellaneous Employee Reimbursements 08-07-2017

40

Employee Uniforms 07-17-2015

45

Alternate Retirement Contributions for Reemployed, Leased and Contracted Retirees 01-22-2019

50

Donations of Annual Leave between Employees 04-17-2017

55

Tax Consequences of Fringe Benefits 07-01-2015

56

Reporting of Taxable Fringe Benefits 07-01-2015

57

Employee Recognition Activities 04-09-2018

58

Accepting Gifts 06-18-2018

59

Employee Awards from Other than Employee Recognition Funds 08-05-2019

60

Wireless Devices Used to Conduct State Business 11-04-2019

65

Compensation and Expense Reimbursements Paid to Board Members 12-11-2017

70

Social Security Number (SSN) Verification for State Employees 03-14-2016

71

Employment Eligibility Verification - Social Security Number Discrepancies 12-23-2015

75

Retiree Accumulated Sick Leave Program 12-07-2015
60 Budgets, Appropriations and Allotments
Section Title Issued Date

15

Appropriations and Allotments 07-01-2015
65 Procurement and Purchasing
Section Title Issued Date

10

Payment Initiation in the APP 10-22-2018

15

Security Roles for Accounts Payable in the Arizona Procurement Portal (APP) 10-22-2018
SAAM drafts represent proposed policy statements; they are not policies in effect. Drafts are posted in order to elicit comments from state agencies, employees and others. Comments, suggestions, and criticisms should be made in writing and emailed to [email protected]; except for clarification, these emails will not be answered. When referring to a SAAM draft or the paragraphs it contains, the referencing style set forth in SAAM 0005 should be used. All comments are appreciated and will be considered, which does not mean that all comments will be incorporated into policy.

70 Grants
Section Title Posted Date

25

Internal Control Activities for Pass-through Grantors 03-25-2019
90 Special Topics
Section Title Posted Date

35

Leases 12-12-2016

36

Installment Purchases 12-12-2016

37

Lease Purchase Contracts and Leases with the Option to Purchase 12-12-2016
The current version of SAAM was issued on 7/1/2015. Archived SAAM policies issued on or after 7/1/2015 are located below. Prior to this date, a different version of SAAM was used. If additional information is needed regarding this prior version, contact [email protected] and provide specifics regarding what information is needed.

10 Accounting and Reporting
Section Title Date Removed
10 Governmental Accounting Primer 04-04-2022

15

Statewide Financial Reporting The ACFR and the AFR 12-20-2021

17

Required Submission to the GAO of Agency-specific Single Audit Findings 01-21-2020
15 Accounting Transactions and Structures
Section Title Date Removed

05

Account Hierarchies and Structures 01-09-2023
45 Expenditures, Expenses and Disbursements
Section Title Date Removed
07 Public Money 09-10-2018
15 Encumbrances 08-09-2017
15 Encumbrances 10-22-2018
20 Disbursements 12-07-2015
20 Disbursements 09-10-2018
20 Disbursements 10-22-2018

20

Disbursements 03-11-2019

20

Disbursements 02-18-2020

22

Payment Methods 01-22-2019
24 Amazon Prime 03-26-2018
24 Amazon Prime 07-02-2018

24

Amazon Prime 02-11-2019
25 Receiving 03-11-2019
30 Advances to Non-public Entities 01-22-2019
30 Advances to Non-public Entities 02-03-2020
35 P-Card General Policies and Procedures 07-17-2015
35 P-Card General Policies and Procedures 04-04-2016
35 P-Card General Policies and Procedures 04-07-2017
35 P-Card General Policies and Procedures 08-27-2018
35 P-Card General Policies and Procedures 06-24-2019

35

P-Card General Policies and Procedures 02-18-2020
36 P-Card Agency Responsibilities 08-27-2018
36 P-Card Agency Responsibilities 06-24-2019

36

P-Card Agency Responsibilities 02-18-2020

36

P-Card Agency Responsibilities 10-01-2022
37 P-Card Cardholder Responsibilities 08-27-2018
40 Payments for Services and Form 1099-MISC Reporting 10-22-2018
40 Payments for Services and Form 1099-MISC Reporting 06-10-2019

40

Payments for Services and Form 1099-MISC Reporting 05-24-2021
41 Forms W-9 06-10-2019
45 Prior Period Payments 06-15-2016
45 Prior Period Payments 08-09-2017

45

Prior Period Payments 01-21-2020
46 Fiscal Year End Contracting 07-01-2022
50 Manual Disbursements Through AFIS 06-10-2019
51 Lost Warrants and Forged or Improperly Altered Warrants 06-10-2019
56 Payments to Wards of the State 06-15-2020
60 Certain Information Technology Expenditures 04-06-2020
50 Travel
Section Title Date Removed

05

General Travel Principles and Policies 12-23-2015

05

General Travel Principles and Policies 05-16-2016

05

General Travel Principles and Policies 10-11-2016

05

General Travel Principles and Policies 11-13-2018

07

Agency-level Travel Responsibilities 07-23-2018

07

Agency-level Travel Responsibilities 02-03-2020

08

Travel Matters Requiring the Approval of the State Comptroller 01-30-2017
10 Travel by Way of Common Carrier 01-29-2016

10

Travel by Way of Common Carrier 04-17-2017

10

Travel by Way of Common Carrier 02-10-2020
15 Travel by Individually Operated Motor Vehicle 12-23-2015

15

Travel by Individually Operated Motor Vehicle 01-29-2016

15

Travel by Individually Operated Motor Vehicle 10-01-2018

15

Travel by Individually Operated Motor Vehicle 02-10-2020

15

Travel by Individually Operated Motor Vehicle 11-23-2020
20 Other Modes of Transportation 04-07-2017

25

Meals and Incidentals 06-06-2016

25

Meals and Incidentals 10-01-2016

25

Meals and Incidentals 12-05-2016

25

Meals and Incidentals 01-30-2017

25

Meals and Incidentals 04-17-2017

25

Meals and Incidentals 06-01-2017

25

Meals and Incidentals 10-10-2017

25

Meals and Incidentals 04-30-2018

25

Meals and Incidentals 02-03-2020

25

Meals and Incidentals 03-23-2020

25

Meals and Incidentals 06-15-2020
30 Hotels, Motels and Lodging 04-24-2017

30

Hotels, Motels and Lodging 11-27-2017

30

Hotels, Motels and Lodging 02-25-2019

30

Hotels, Motels and Lodging 03-11-2019

30

Hotels, Motels and Lodging 04-29-2019

30

Hotels, Motels and Lodging 07-29-2019
40 Conferences, Conventions and Meetings 04-09-2018
45 Travel Requests and Authorizations 07-25-2016

45

Travel Requests and Authorizations 07-23-2018

45

Travel Requests and Authorizations 07-29-2019
50 Central Travel Account 08-27-2018

50

Central Travel Account 06-24-2019
50 Central Travel Account 07-01-2022
51 Employee Travel Card (ETC) Agency Responsibilities and General Policies 09-18-2017

51

Employee Travel Card (ETC) Agency Responsibilities and General Policies 06-11-2018

51

Employee Travel Card (ETC) Agency Responsibilities and General Policies 08-27-2018

51

Employee Travel Card (ETC) Agency Responsibilities and General Policies 03-04-2019

51

Employee Travel Card (ETC) Agency Responsibilities and General Policies 06-24-2019

51

Employee Travel Card (ETC) Agency Responsibilities and General Policies 07-15-2019

51

Employee Travel Card (ETC) Agency Responsibilities and General Policies 07-01-2022
52 Travel Advances 07-15-2019

55

Travel Claims 04-30-2018

56

Delinquently Filed Employee Travel Claims 03-06-2023
61 Commuting 08-08-2016

61

Commuting 01-30-2017
65 Vendor and Other Non-employee Travel 07-29-2019

66

Employee Travel Expenses Paid by Third Parties 05-28-2019

66

Employee Travel Expenses Paid by Third Parties 02-03-2020

70

Special Travel Circumstances and Issues 03-07-2016

70

Special Travel Circumstances and Issues 01-28-2019

70

Special Travel Circumstances and Issues 03-25-2019

70

Special Travel Circumstances and Issues 07-29-2019
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 10-01-2015
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 03-28-2016
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 10-01-2016
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 12-05-2016
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 04-17-2017
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 05-15-2017
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 06-01-2017
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 11-06-2017
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 02-26-2018
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 08-20-2018

95

Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 10-01-2018

95

Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 09-27-2021

95

Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 10-01-2022
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 01-09-2023
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 10-01-2023
95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 01-08-2024
55 Payroll and Personnel
Section Title Date Removed

05

General Payroll Policies 06-01-2017
05 General Payroll Policies 08-19-2019
06 Employee vs. Independent Contractor 12-07-2015
06 Employee vs. Independent Contractor 08-27-2018
07 Employment at Multiple Agencies 04-04-2022
08 Independent Contractors Considerations and Concerns 08-27-2018

14

General Accounting Office (GAO) Accounting Intern Program 11-09-2020

15

Time Reporting 05-12-2016
15 Time Reporting 10-11-2016
20 Direct Deposits of Payroll 09-15-2015

20

Direct Deposits of Payroll 01-29-2016

20

Direct Deposits of Payroll 11-25-2019
21 HRIS Valid Accounts for Direct Deposits 11-22-2019

30

Military Emergency Differential Pay 12-10-2015
30 Military Emergency Differential Pay 12-23-2015

35

Employee Relocations 08-07-2017

35

Employee Relocations 10-16-2017

35

Employee Relocations 07-22-2019

36

Miscellaneous Employee Reimbursements 12-07-2015

36

Miscellaneous Employee Reimbursements 08-07-2017
40 Employee Uniforms 07-17-2015
45 ASRS Alternate Contributions Reemployed and Contracted Retirees 11-05-2018

45

Alternate Retirement Contributions for Reemployed, Leased and Contracted Retirees 01-22-2019
50 Donations of Annual Leave between Related Employees Working in Different Agencies 04-17-2017

57

Employee Recognition Activities 12-07-2015

57

Employee Recognition Activities 04-04-2016

57

Employee Recognition Activities 01-30-2017

57

Employee Recognition Activities 04-09-2018

58

Accepting Gifts 06-18-2018
60 Wireless Devices Used to Conduct State Business 03-07-2016
60 Wireless Devices Used to Conduct State Business 01-08-2018
60 Wireless Devices Used to Conduct State Business 03-05-2018
60 Wireless Devices Used to Conduct State Business 03-25-2019
60 Wireless Devices Used to Conduct State Business 11-04-2019

65

Compensation and Expense Reimbursements Paid to Board Members 12-11-2017

71

Employment Eligibility Verification - Social Security Number Discrepancies 12-10-2015

71

Employment Eligibility Verification - Social Security Number Discrepancies 12-23-2015

75

Retiree Accumulated Sick Leave Program 12-07-2015
65 Procurement and Purchasing
Section Title Date Removed
10 Payment Initiation in the APP 10-22-2018

15

Security Roles for Accounts Payable in the Arizona Procurement Portal (APP) 10-22-2018
90 Special Topics
Section Title Date Removed

25

Accounting for Cost and Revenue Recoveries 03-28-2016

51

Temporary Workers 02-03-2020

52

Contractors: Considerations and Concerns 04-04-2022
95 Lists
Section Title Date Removed

05

Glossary 06-15-2016

05

Glossary 10-01-2016

05

Glossary 12-12-2016

05

Glossary 03-31-2017

05

Glossary 08-07-2017

05

Glossary 11-20-2017

05

Glossary 02-26-2018

05

Glossary 07-02-2018

05

Glossary 10-22-2018

05

Glossary 06-10-2019

05

Glossary 06-24-2019

05

Glossary 09-16-2019

05

Glossary 02-18-2020

05

Glossary 06-15-2020

05

Glossary 11-15-2021

05

Glossary 05-23-2022

05

Glossary 11-07-2022

11

Chart of Accounts - Balance Sheet Accounts 07-01-2017

11

Chart of Accounts - Balance Sheet Accounts 07-01-2018

11

Chart of Accounts - Balance Sheet Accounts 07-01-2019

11

Chart of Accounts - Balance Sheet Accounts 11-23-2020

11

Chart of Accounts - Balance Sheet Accounts 07-01-2021
11 Chart of Accounts - Balance Sheet Accounts 07-01-2022

11

Chart of Accounts - Balance Sheet Accounts 07-01-2023

13

Chart of Accounts - Revenue Source Accounts 07-01-2017

13

Chart of Accounts - Revenue Source Accounts 07-01-2018

13

Chart of Accounts - Revenue Source Accounts 07-01-2019

13

Chart of Accounts - Revenue Source Accounts 10-05-2020

13

Chart of Accounts - Revenue Source Accounts 07-01-2021

13

Chart of Accounts - Revenue Source Accounts 09-27-2021

13

Chart of Accounts - Revenue Source Accounts 10-18-2021
13 Chart of Accounts - Revenue Source Accounts 07-01-2022
14 Chart of Accounts - Expenditure Object Accounts 07-01-2018

14

Chart of Accounts - Expenditure Object Accounts 01-28-2019

14

Chart of Accounts - Expenditure Object Accounts 07-01-2019

14

Chart of Accounts - Expenditure Object Accounts 05-24-2021

14

Chart of Accounts - Expenditure Object Accounts 07-01-2021

14

Chart of Accounts - Expenditure Object Accounts 10-18-2021

14

Chart of Accounts - Expenditure Object Accounts 07-01-2022

14

Chart of Accounts - Expenditure Object Accounts 01-08-2024
25 Agency Listings Sorted by Codes and Names 12-12-2016

25

Agency Listings Sorted by Codes and Names 05-28-2019

25

Agency Listings Sorted by Codes and Names 10-05-2020

25

Agency Listings Sorted by Codes and Names 07-01-2022

25

Agency Listings Sorted by Codes and Names 08-01-2022
25 Agency Listings Sorted by Codes and Names 07-01-2023