SAAM Additions, Updates, and Drafts Effective May 24, 2021

New or updated Sections, if any, of the State of Arizona Accounting Manual (SAAM) listed below have been posted to /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 /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)


Expenditures, Expenses and Disbursements: Payments for Services and Forms 1099-MISC and 1099-NEC Reporting

Updates made to include the Form 1099-NEC in addition to the Form 1099-MISC.



Lists: Chart of Accounts Expenditure Object Accounts

Updates made to include the Form 1099-NEC and the correct 1099 Code. Updated title for object 6876 to include Loan Repayments.









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.

Christy Kramer