SAAM Additions, Updates, and Drafts Effective September 30, 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) | ||
|---|---|---|
| 2515 |
Long-lived Resources: Information Technology Resources |
Updates made due to name change of financial system and recent GASB updates regarding leases and financed purchases. |
| 2550 |
Long-lived Resources: Groups of Fixed Assets, Collections, Assemblies of Components, Etc. |
Updates made for GASB requirement to capitalize a significant group of assets. |
| 9505 |
Lists: Glossary |
Update made due to the changes for significant groups of assets. |
| 9514 |
Lists: Chart of Accounts Expenditure Object Accounts |
Updates made to descriptions due to the changes for significant groups of assets. |
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.