SAAM Additions, Archives, Updates, and Drafts Effective April 15, 2024
New or updated sections, if any, of the State of Arizona Accounting Manual (SAAM) listed below have been posted to https://gao.az.gov/state-arizona-accounting-manual-saam.
Changes contained in updated SAAM sections can easily be identified using the instructions contained in SAAM 0007.
New or updated SAAM Drafts, if any, have been posted to https://gao.az.gov/state-arizona-accounting-manual-saam under SAAM Drafts.
Drafts are posted for comment and do not reflect policy statements that are in effect. Agencies are requested to review any Drafts within sixty (60) days of initial posting and send their comments to [email protected].
| Updated SAAM Section(s) | ||
|---|---|---|
| 1030 |
Accounting and Reporting: GASB 87 Leases |
Updates made to remove an archived reference and modify the discretely presented component units not excluded. |
| 1031 |
Accounting and Reporting: GASB 96 Subscription-Based Information Technology Arrangements (SBITAs) |
New policy issued for guidance on GASB 96 – Subscription-Based Information Technology Arrangements (SBITAs). |
| 4032 |
Revenues and Receipts: ACH and E-Check Refunds |
Update to clarify the method of refunds for missing timeframes. |
| 4553 |
Expenditures, Expenses and Disbursements: Proper Uses of MISCPAYVEND and MISCCUSTOM |
Updates to emails and links. Removal of a circumstance that no longer is applicable. |
| 9505 |
Lists: Glossary |
Add term for GASB 96 SBITAs and update language from AFIS to AZ360. |
Comments, corrections, complaints, and compliments should be emailed to [email protected]. Include the number of the SAAM section and relevant paragraph(s) (SAAM NNNN-nn.nn.nn) in the subject line.