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.