SAAM Additions, Archives, Updates, and Drafts Effective November 7, 2022
New or updated Sections, if any, of the State of Arizona Accounting Manual (SAAM) listed below have been posted to https://gao.az.gov/publications/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/publications/saam/saam-draft.
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 | New guidance for leases and the required reporting. |
| 9505 | Lists: Glossary | Updates made for leases. |
| ARCHIVED SAAM SECTION(S) | ||
|---|---|---|
| 2545 | Long-lived Resources: Capital Leases | Replaced by SAAM 1030 – GASB 87 Leases. |
Comments, corrections, complaints and compliments should be emailed to [email protected]. Please include the number of the SAAM section and relevant paragraph(s) (SAAM NNNN-nn.nn.nn) in the subject line.