State of Arizona Accounting Manual (SAAM)

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.

00 General Information
Section	Title	Issued Date
05	State of Arizona Accounting Manual - Use and Conventions	10-01-2018
06	State of Arizona Accounting Manual Issued Date and Effective Date	09-15-2015
07	Comparing SAAM Versions	06-11-2018
08	Standardized Input Required by the General Accounting Office	10-05-2020
10	Electronic Distribution of GAO Official Notifications, Forms and Policy Statements	04-29-2019
15	Exceptions to Policy	08-19-2019
20	Documentation	08-21-2015
25	Agency-specific Policies Based upon SAAM	10-01-2018
30	The Use of Electronic Affirmation for Limited Statewide Internal Accounting Processes	06-10-2019
35	Communication with Taxing Authorities	09-18-2017
36	Secondary, Agency-specific Taxpayer Identification Numbers (SATINs)	07-01-2019
40	Application and Interpretation of SAAM by Certain Political Entities	10-16-2017
41	Other Governments vs. Other Agencies	10-05-2020
45	Records Retention	11-12-2019

05 Internal Controls
Section	Title	Issued Date
05	General Internal Controls	03-11-2019
06	Internal Control Principles and Practices	05-23-2022
07	Internal Control Considerations for IT Environments	05-23-2022
10	Internal Controls by Process	04-04-2022
15	Code of Conduct for Employees Involved in Financial Activities	07-01-2015
20	Falsification of Public Records	07-01-2015
21	Preparation and Correction of Paper Accounting Records	07-01-2015
25	Monthly Financial Review and Verification	09-09-2019
26	Internal Control Self-Assessment Surveys	07-15-2019
30	Fraud, Theft, Waste and Abuse	02-11-2019
35	Related Party Transactions	11-09-2020
40	Limitation of Security Roles in Certain Systems	10-22-2018
55	Transmission and Storage of Confidential and Sensitive Information	02-11-2019

10 Accounting and Reporting
Section	Title	Issued Date
10	Governmental Accounting Primer	04-04-2022
15	Statewide Financial Reporting The ACFR and the AFR	12-20-2021
16	The Single Audit	02-11-2019
17	Required Submission to the GAO of Agency-specific Single Audit Findings	01-21-2020
20	Cost Allocation Plans	12-11-2017
30	GASB 87 Leases	04-15-2024
31	GASB 96 Subscription-Based Information Technology Arrangements (SBITAs)	04-15-2024

15 Accounting Transactions and Structures
Section	Title	Issued Date
05	Account Hierarchies and Structures	01-09-2023
10	Cost Accounting Structures Certain Uses and Reconciliations	05-12-2016
21	Transfers of Money between State Agencies	04-15-2019
23	Cash Transfers from Restricted Funds	08-05-2019

20 Current Assets
Section	Title	Issued Date
05	Bank Accounts	04-06-2020
10	Cash and Cash Receipts	11-22-2021
11	Imprest Funds, Revolving Funds and Petty Cash	11-22-2021
12	Proper Accounting for State Monies Deposited into Escrow Accounts	07-09-2018
20	Accounts Receivable and Billing	12-23-2015
22	Delinquent Debt Processing	10-12-2016
30	Quarterly Debt Reporting	01-30-2017
40	Inventories	12-20-2021

25 Long-lived Resources
Section	Title	Issued Date
05	General Policies	03-04-2019
10	Land, Buildings, Improvements and Infrastructure	07-01-2015
15	Information Technology Resources	09-30-2024
20	Determination of Cost	07-01-2015
25	Betterments	07-09-2018
26	Construction and Development in Progress	12-20-2021
30	Computation of Depreciation, Amortization and Salvage Value	07-01-2015
35	Stewardship	03-04-2019
40	Inventory Procedures	09-15-2015
50	Groups of Fixed Assets, Collections, Assemblies of Components, Etc.	09-30-2024
51	Capital Assets Acquired by Gift, Confiscation or Court Award	12-07-2015
55	Transfers of Fixed Assets between Agencies	12-20-2021
60	Lost, Stolen or Destroyed Fixed Assets	12-20-2021
61	Disposals of Fixed Assets	12-20-2021
62	Trade-ins, Warranty Replacements and Cannibalization of Fixed Assets	12-20-2021
65	Intangible Assets other than Software	07-01-2015
70	Document Retention for Long-lived Resources	12-07-2015
90	Capitalization, Depreciation, Amortization and Posting Tables	09-09-2019

30 Liabilities
Section	Title		Issued Date
10	General Prohibition against Entering into Debt		11-04-2019
20	Reporting Requirements for New Financial Obligations Exceeding One Million Dollars		01-21-2020

40 Revenues and Receipts
Section	Title	Issued Date
15	Accepting Credit Cards for Payment	07-27-2020
16	Payment Card Industry (PCI) Compliance	07-27-2020
17	PCI Training Roles and Personnel Identification	07-27-2020
18	Payment Card Industry (PCI) Annual Risk Assessments	07-27-2020
19	PCI Compliance by Third-Party Vendors	07-27-2020
25	Check Scanner Procedures	07-01-2015
26	Using PayPal and Similar Services to Process Receipts	03-26-2018
30	Reimbursement of Appropriated Funds	07-01-2015
32	ACH and E-Check Refunds	04-15-2024
35	P-Card and Travel Card Incentives: Collection, Distribution and Accounting	06-24-2019
40	Accounting Corrections Involving Receipt-related Transactions	10-12-2016
41	Clearing Unallocated Items	12-14-2017
42	Proper Deposit Procedures for Instruments Drawn on Foreign Bank Accounts	03-25-2019

45 Expenditures, Expenses and Disbursements
Section	Title	Issued Date
06	Purchases by the State Subject to Tax	08-21-2015
07	Public Money	09-10-2018
15	Encumbrances	10-22-2018
20	Disbursements	02-18-2020
22	Payment Methods	01-22-2019
23	Using PayPal and Similar Services to Process Payments	03-26-2018
24	Amazon Prime	02-11-2019
25	Receiving	03-11-2019
30	Advances to Non-public Entities	02-03-2020
35	P-Card General Policies and Procedures	02-18-2020
36	P-Card Agency Responsibilities	10-01-2022
37	P-Card Cardholder Responsibilities	08-27-2018
40	Payments for Services and Form 1099-MISC Reporting	05-24-2021
41	Forms W-9	06-10-2019
45	Prior Period Payments	01-21-2020
46	Fiscal Year End Contracting	07-01-2022
48	Administrative Adjustments and Capital Projects	07-17-2015
50	Manual Disbursements through AFIS	06-10-2019
51	Lost Warrants and Forged or Improperly Altered Warrants	06-10-2019
53	Proper Uses of MISCPAYVEND and MISCCUSTOM	04-15-2024
55	TIN Validation Required before Vendor Payments Are Made	03-23-2020
56	Payments to Wards of the State	06-15-2020
57	Payments to Individuals in Connection with Certain Educational or Therapeutic Programs	03-23-2020
60	Certain Information Technology Expenditures	04-06-2020
70	Approving Vendor Claims/Invoices	12-02-2019
71	Reviewing P-Card Transactions	12-02-2019

50 Travel
Section	Title	Issued Date
05	General Travel Principles and Policies	11-13-2018
06	Reducing State Travel Costs	05-01-2015
07	Agency-level Travel Responsibilities	02-03-2020
08	Travel Matters Requiring the Approval of the State Comptroller	01-30-2017
09	Responsibilities of Travelers and Those Making or Reviewing Travel Arrangements	01-13-2020
10	Travel by Way of Common Carrier	02-10-2020
15	Travel by Individually Operated Motor Vehicle	11-23-2020
16	Reporting an Accident Involving an Individually Operated Motor Vehicle	05-19-2016
20	Other Modes of Transportation	04-07-2017
25	Meals and Incidentals	06-15-2020
26	Incidentals and Other Travel-related Expenses	12-05-2016
30	Hotels, Motels and Lodging	07-29-2019
35	Long-term Subsistence	05-01-2015
40	Conferences, Conventions and Meetings	04-09-2018
45	Travel Requests and Authorizations	07-29-2019
50	Central Travel Account	07-01-2022
51	Employee Travel Card (ETC) Agency Responsibilities and General Policies	07-01-2022
52	Travel Advances	07-15-2019
53	Use of Non-State Sponsored Payment Methods to Pay for State Travel	04-24-2017
54	Employee Travel Card (ETC) Employee Responsibilities	06-24-2019
55	Travel Claims	04-30-2018
56	Delinquently Filed Employee Travel Claims	03-06-2023
57	Travel-related Certifications and Proxies	03-31-2017
60	Travel Time and Compensation	07-01-2015
61	Commuting	01-30-2017
65	Vendor and Other Non-employee Travel	07-29-2019
66	Employee Travel Expenses Paid by Third Parties	02-03-2020
70	Special Travel Circumstances and Issues	07-29-2019
72	Foreign Currency Conversion	03-07-2016
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	10-01-2024
96	HRIS Pay Codes and AFIS Expenditure Objects Related to Travel	05-01-2015

55 Payroll and Personnel
Section	Title	Issued Date
05	General Payroll Policies	08-19-2019
07	Employment at Multiple Agencies	04-04-2022
10	Self-Entry and/or Approval of Certain Transactions Relating to Compensation	09-18-2017
11	Manual Payroll Warrants (Handwrites)	08-21-2015
14	General Accounting Office (GAO) Accounting Intern Program	11-09-2020
15	Time Reporting	10-11-2016
16	Key Date Fields in HRIS	05-12-2016
20	Direct Deposits of Payroll	11-25-2019
30	Military Emergency Differential Pay	12-23-2015
31	National Disaster Medical System Differential Pay	07-17-2015
34	Remote Work and Virtual Office Employees	11-15-2021
35	Employee Relocations	07-22-2019
36	Miscellaneous Employee Reimbursements	08-07-2017
40	Employee Uniforms	07-17-2015
45	Alternate Retirement Contributions for Reemployed, Leased and Contracted Retirees	01-22-2019
50	Donations of Annual Leave between Employees	04-17-2017
55	Tax Consequences of Fringe Benefits	07-01-2015
56	Reporting of Taxable Fringe Benefits	07-01-2015
57	Employee Recognition Activities	04-09-2018
58	Accepting Gifts	06-18-2018
59	Employee Awards from Other than Employee Recognition Funds	08-05-2019
60	Wireless Devices Used to Conduct State Business	11-04-2019
65	Compensation and Expense Reimbursements Paid to Board Members	12-11-2017
70	Social Security Number (SSN) Verification for State Employees	03-14-2016
71	Employment Eligibility Verification - Social Security Number Discrepancies	12-23-2015
75	Retiree Accumulated Sick Leave Program	12-07-2015

60 Budgets, Appropriations and Allotments
Section	Title		Issued Date
15	Appropriations and Allotments		07-01-2015

65 Procurement and Purchasing
Section	Title		Issued Date
10	Payment Initiation in the APP		10-22-2018
15	Security Roles for Accounts Payable in the Arizona Procurement Portal (APP)		10-22-2018

70 Grants
Section	Title	Issued Date
05	eCivis and AFIS	05-23-2022
10	Subrecipient and Contractor Determinations	05-23-2022
15	Formatting Guidelines for SEFA Reporting	05-23-2022
35	Closeouts and Records Retention When the State is the Grant Recipient	05-23-2022
40	Indirect Cost Rates	07-02-2018
42	Earned Federal Funds and Indirect Cost Reimbursements	06-24-2019
45	FFATA and the DATA Act	05-23-2022
48	ARPA Act and SLFRF Funds	10-18-2021
55	Cash Management Improvement Act (CMIA) Compliance	05-23-2022
65	Cost Structures for Grants	01-23-2023
70	Federal Offset Communication Requirements	12-02-2019

80 Miscellaneous
Section	Title	Issued Date
05	The Purchase and Distribution of Gift Cards	05-20-2019
10	Food and Beverages at State-hosted Events	11-18-2024
11	Food and Beverages at Board and Commission Meetings	07-09-2018
12	Food and Beverages at Certain Training Activities	07-10-2017
13	Food and Beverages Provided during Emergencies	10-16-2017
15	Sponsorships	01-22-2019
20	The State's Tax Exempt Status and the Receipt of Charitable Contributions	07-01-2015
21	Acceptance of Certain Donations to the State May Require Approval of Procurement	07-13-2020
25	Bottled Water & Beverages for Extreme Heat Preparedness	06-03-2024
30	The Purchase of Certain Kitchen Appliances with Public Monies	09-24-2018
31	The Purchase of Supplies for Cleaning and Similar Purposes	09-24-2018

90 Special Topics
Section	Title	Issued Date
05	Continuity of Operations- Employee and Vendor Payments	07-01-2015
15	Transparency Website-Data Confidentiality	07-01-2015
25	Accounting for Cost and Revenue Recoveries	03-28-2016
30	Raffles and Other Gambling Activities	01-29-2018
50	Employee vs. Independent Contractor	08-27-2018
51	Temporary Workers	02-03-2020
52	Contractors: Considerations and Concerns	04-04-2022
53	Treatment of Volunteers, Unpaid Interns and Employees of Other Governments	07-15-2019
60	Individuals Not Authorized to Purchase from State Contracts	11-04-2019

95 Lists
Section	Title	Issued Date
05	Glossary	09-30-2024
11	Chart of Accounts - Balance Sheet Accounts	07-01-2024
13	Chart of Accounts - Revenue Source Accounts	07-01-2022
14	Chart of Accounts - Expenditure Object Accounts	09-30-2024
25	Agency Listings Sorted by AZ360 Code and Agency Name	07-01-2024
35	Citations	08-21-2015

SAAM drafts represent proposed policy statements; they are not policies in effect. Drafts are posted in order to elicit comments from state agencies, employees and others. Comments, suggestions, and criticisms should be made in writing and emailed to [email protected]; except for clarification, these emails will not be answered. When referring to a SAAM draft or the paragraphs it contains, the referencing style set forth in SAAM 0005 should be used. All comments are appreciated and will be considered, which does not mean that all comments will be incorporated into policy.

70 Grants
Section	Title	Posted Date
25	Internal Control Activities for Pass-through Grantors	03-25-2019

90 Special Topics
Section	Title	Posted Date
35	Leases	12-12-2016
36	Installment Purchases	12-12-2016
37	Lease Purchase Contracts and Leases with the Option to Purchase	12-12-2016

The current version of SAAM was issued on 7/1/2015. Archived SAAM policies issued on or after 7/1/2015 are located below. Prior to this date, a different version of SAAM was used. If additional information is needed regarding this prior version, contact [email protected] and provide specifics regarding what information is needed.

00 General Information
Section	Title	Date Removed
05	State of Arizona Accounting Manual - Use and Conventions	06-06-2016
05	State of Arizona Accounting Manual - Use and Conventions	03-31-2017
05	State of Arizona Accounting Manual - Use and Conventions	10-10-2017
05	State of Arizona Accounting Manual - Use and Conventions	10-01-2018
08	Standardized Input Required by the General Accounting Office	09-10-2018
08	Standardized Input Required by the General Accounting Office	10-05-2020
10	Electronic Distribution of GAO Official Notifications, Forms and Policy Statements	07-02-2018
10	Electronic Distribution of GAO Official Notifications, Forms and Policy Statements	04-29-2019
15	Exceptions to Policy	09-12-2016
15	Exceptions to Policy	08-07-2017
15	Exceptions to Policy	07-02-2018
15	Exceptions to Policy	08-19-2019
20	Documentation	08-21-2015
25	Agency-specific Policies Based upon SAAM	10-01-2018
30	The Use of Electronic Affirmation for Limited Statewide Internal Accounting Processes	04-15-2019
30	The Use of Electronic Affirmation for Limited Statewide Internal Accounting Processes	06-10-2019
41	Other Governments vs. Other Agencies	10-05-2020
45	Records Retention	11-12-2019

05 Internal Controls
Section	Title	Date Removed
05	General Internal Controls	09-15-2015
05	General Internal Controls	10-11-2016
05	General Internal Controls	03-11-2019
06	Internal Control Principles and Practices	05-23-2022
07	Internal Control Considerations for IT Environments	02-15-2019
07	Internal Control Considerations for IT Environments	05-23-2022
10	Internal Controls by Process	12-23-2015
10	Internal Controls by Process	04-07-2017
10	Internal Controls by Process	03-05-2018
10	Internal Controls by Process	06-25-2018
10	Internal Controls by Process	10-22-2018
10	Internal Controls by Process	02-18-2020
10	Internal Controls by Process	04-04-2022
25	Monthly Financial Review and Verification	09-09-2019
26	Internal Control Self-Assessment Surveys	06-25-2018
26	Internal Control Self-Assessment Surveys	07-15-2019
30	Fraud, Theft, Waste and Abuse	02-11-2019
35	Related Party Transactions	06-01-2017
35	Related Party Transactions	11-09-2020
40	Limitation of Security Roles in Certain Systems	09-12-2016
40	Limitation of Security Roles in Certain Systems	10-22-2018

10 Accounting and Reporting
Section	Title	Date Removed
10	Governmental Accounting Primer	04-04-2022
15	Statewide Financial Reporting The ACFR and the AFR	12-20-2021
17	Required Submission to the GAO of Agency-specific Single Audit Findings	01-21-2020
30	GASB 87 Leases	04-15-2024

15 Accounting Transactions and Structures
Section	Title	Date Removed
05	Account Hierarchies and Structures	01-09-2023

20 Current Assets
Section	Title	Date Removed
05	Bank Accounts	04-06-2020
10	Cash and Cash Receipts	12-23-2015
10	Cash and Cash Receipts	04-17-2017
10	Cash and Cash Receipts	11-13-2018
10	Cash and Cash Receipts	11-22-2021
11	Imprest Funds, Revolving Funds and Petty Cash	12-07-2015
11	Imprest Funds, Revolving Funds and Petty Cash	08-08-2016
11	Imprest Funds, Revolving Funds and Petty Cash	12-05-2016
11	Imprest Funds, Revolving Funds and Petty Cash	10-10-2017
11	Imprest Funds, Revolving Funds and Petty Cash	02-25-2019
11	Imprest Funds, Revolving Funds and Petty Cash	11-22-2021
40	Inventories	12-23-2015
40	Inventories	06-10-2019
40	Inventories	12-20-2021

25 Long-lived Resources
Section	Title	Date Removed
05	General Policies	03-04-2019
15	Information Technology Resources	12-07-2015
15	Information Technology Resources	07-09-2018
15	Information Technology Resources	09-30-2024
25	Betterments	07-09-2018
26	Construction and Development in Progress	12-20-2021
35	Stewardship	01-22-2016
35	Stewardship	03-04-2019
40	Inventory Procedures	09-15-2015
45	Capital Leases	01-28-2019
45	Capital Leases	11-07-2022
50	Collections, Groups of Fixed Assets, Assemblies of Components, Etc	09-30-2024
51	Capital Assets Acquired by Gift, Confiscation or Court Award	12-07-2015
55	Transfers of Fixed Assets between Agencies	12-07-2015
55	Transfers of Fixed Assets between Agencies	12-20-2021
60	Lost, Stolen or Destroyed Fixed Assets	12-07-2015
60	Lost, Stolen or Destroyed Fixed Assets	12-20-2021
61	Disposals of Fixed Assets	12-07-2015
61	Disposals of Fixed Assets	12-05-2016
61	Disposals of Fixed Assets	01-21-2020
61	Disposals of Fixed Assets	12-20-2021
62	Trade-ins, Warranty Replacements and Cannibalization of Fixed Assets	12-20-2021
70	Document Retention for Long-lived Resources	12-07-2015
90	Capitalization, Depreciation, Amortization and Posting Tables	01-22-2019
90	Capitalization, Depreciation, Amortization and Posting Tables	03-25-2019
90	Capitalization, Depreciation, Amortization and Posting Tables	09-09-2019

40 Revenues and Receipts
Section	Title	Date Removed
15	Accepting Credit Cards for Payment	08-09-2017
15	Accepting Credit Cards for Payment	07-23-2018
15	Accepting Credit Cards for Payment	07-27-2020
16	Payment Card Industry (PCI) Compliance	09-18-2017
16	Payment Card Industry (PCI) Compliance	07-27-2020
17	PCI Training Roles and Personnel Identification	07-27-2020
18	Payment Card Industry (PCI) Annual Risk Assessments	07-27-2020
19	PCI Compliance by Third-Party Vendors	10-01-2018
19	PCI Compliance by Third-Party Vendors	07-27-2020
32	ACH and E-Check Refunds	04-15-2024
35	P-Card and Travel Incentives: Collection, Distribution and Accounting	08-07-2017
35	P-Card and Travel Incentives: Collection, Distribution and Accounting	12-26-2017
35	P-Card and Travel Incentives: Collection, Distribution and Accounting	03-26-2018
35	P-Card and Travel Incentives: Collection, Distribution and Accounting	05-07-2018
35	P-Card and Travel Incentives: Collection, Distribution and Accounting	06-24-2019

45 Expenditures, Expenses and Disbursements
Section	Title	Date Removed
07	Public Money	09-10-2018
15	Encumbrances	08-09-2017
15	Encumbrances	10-22-2018
20	Disbursements	12-07-2015
20	Disbursements	09-10-2018
20	Disbursements	10-22-2018
20	Disbursements	03-11-2019
20	Disbursements	02-18-2020
22	Payment Methods	01-22-2019
24	Amazon Prime	03-26-2018
24	Amazon Prime	07-02-2018
24	Amazon Prime	02-11-2019
25	Receiving	03-11-2019
30	Advances to Non-public Entities	01-22-2019
30	Advances to Non-public Entities	02-03-2020
35	P-Card General Policies and Procedures	07-17-2015
35	P-Card General Policies and Procedures	04-04-2016
35	P-Card General Policies and Procedures	04-07-2017
35	P-Card General Policies and Procedures	08-27-2018
35	P-Card General Policies and Procedures	06-24-2019
35	P-Card General Policies and Procedures	02-18-2020
36	P-Card Agency Responsibilities	08-27-2018
36	P-Card Agency Responsibilities	06-24-2019
36	P-Card Agency Responsibilities	02-18-2020
36	P-Card Agency Responsibilities	10-01-2022
37	P-Card Cardholder Responsibilities	08-27-2018
40	Payments for Services and Form 1099-MISC Reporting	10-22-2018
40	Payments for Services and Form 1099-MISC Reporting	06-10-2019
40	Payments for Services and Form 1099-MISC Reporting	05-24-2021
41	Forms W-9	06-10-2019
45	Prior Period Payments	06-15-2016
45	Prior Period Payments	08-09-2017
45	Prior Period Payments	01-21-2020
46	Fiscal Year End Contracting	07-01-2022
50	Manual Disbursements Through AFIS	06-10-2019
51	Lost Warrants and Forged or Improperly Altered Warrants	06-10-2019
53	Proper Uses of MISCPAYVEND and MISCCUSTOM	04-15-2024
56	Payments to Wards of the State	06-15-2020
60	Certain Information Technology Expenditures	04-06-2020

50 Travel
Section	Title	Date Removed
05	General Travel Principles and Policies	12-23-2015
05	General Travel Principles and Policies	05-16-2016
05	General Travel Principles and Policies	10-11-2016
05	General Travel Principles and Policies	11-13-2018
07	Agency-level Travel Responsibilities	07-23-2018
07	Agency-level Travel Responsibilities	02-03-2020
08	Travel Matters Requiring the Approval of the State Comptroller	01-30-2017
10	Travel by Way of Common Carrier	01-29-2016
10	Travel by Way of Common Carrier	04-17-2017
10	Travel by Way of Common Carrier	02-10-2020
15	Travel by Individually Operated Motor Vehicle	12-23-2015
15	Travel by Individually Operated Motor Vehicle	01-29-2016
15	Travel by Individually Operated Motor Vehicle	10-01-2018
15	Travel by Individually Operated Motor Vehicle	02-10-2020
15	Travel by Individually Operated Motor Vehicle	11-23-2020
20	Other Modes of Transportation	04-07-2017
25	Meals and Incidentals	06-06-2016
25	Meals and Incidentals	10-01-2016
25	Meals and Incidentals	12-05-2016
25	Meals and Incidentals	01-30-2017
25	Meals and Incidentals	04-17-2017
25	Meals and Incidentals	06-01-2017
25	Meals and Incidentals	10-10-2017
25	Meals and Incidentals	04-30-2018
25	Meals and Incidentals	02-03-2020
25	Meals and Incidentals	03-23-2020
25	Meals and Incidentals	06-15-2020
30	Hotels, Motels and Lodging	04-24-2017
30	Hotels, Motels and Lodging	11-27-2017
30	Hotels, Motels and Lodging	02-25-2019
30	Hotels, Motels and Lodging	03-11-2019
30	Hotels, Motels and Lodging	04-29-2019
30	Hotels, Motels and Lodging	07-29-2019
40	Conferences, Conventions and Meetings	04-09-2018
45	Travel Requests and Authorizations	07-25-2016
45	Travel Requests and Authorizations	07-23-2018
45	Travel Requests and Authorizations	07-29-2019
50	Central Travel Account	08-27-2018
50	Central Travel Account	06-24-2019
50	Central Travel Account	07-01-2022
51	Employee Travel Card (ETC) Agency Responsibilities and General Policies	09-18-2017
51	Employee Travel Card (ETC) Agency Responsibilities and General Policies	06-11-2018
51	Employee Travel Card (ETC) Agency Responsibilities and General Policies	08-27-2018
51	Employee Travel Card (ETC) Agency Responsibilities and General Policies	03-04-2019
51	Employee Travel Card (ETC) Agency Responsibilities and General Policies	06-24-2019
51	Employee Travel Card (ETC) Agency Responsibilities and General Policies	07-15-2019
51	Employee Travel Card (ETC) Agency Responsibilities and General Policies	07-01-2022
52	Travel Advances	07-15-2019
55	Travel Claims	04-30-2018
56	Delinquently Filed Employee Travel Claims	03-06-2023
61	Commuting	08-08-2016
61	Commuting	01-30-2017
65	Vendor and Other Non-employee Travel	07-29-2019
66	Employee Travel Expenses Paid by Third Parties	05-28-2019
66	Employee Travel Expenses Paid by Third Parties	02-03-2020
70	Special Travel Circumstances and Issues	03-07-2016
70	Special Travel Circumstances and Issues	01-28-2019
70	Special Travel Circumstances and Issues	03-25-2019
70	Special Travel Circumstances and Issues	07-29-2019
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	10-01-2015
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	03-28-2016
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	10-01-2016
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	12-05-2016
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	04-17-2017
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	05-15-2017
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	06-01-2017
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	11-06-2017
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	02-26-2018
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	08-20-2018
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	10-01-2018
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	09-27-2021
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	10-01-2022
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	01-09-2023
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	10-01-2023
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	01-08-2024
95	Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates	10-01-2024

55 Payroll and Personnel
Section	Title	Date Removed
05	General Payroll Policies	06-01-2017
05	General Payroll Policies	08-19-2019
06	Employee vs. Independent Contractor	12-07-2015
06	Employee vs. Independent Contractor	08-27-2018
07	Employment at Multiple Agencies	04-04-2022
08	Independent Contractors Considerations and Concerns	08-27-2018
14	General Accounting Office (GAO) Accounting Intern Program	11-09-2020
15	Time Reporting	05-12-2016
15	Time Reporting	10-11-2016
20	Direct Deposits of Payroll	09-15-2015
20	Direct Deposits of Payroll	01-29-2016
20	Direct Deposits of Payroll	11-25-2019
21	HRIS Valid Accounts for Direct Deposits	11-22-2019
30	Military Emergency Differential Pay	12-10-2015
30	Military Emergency Differential Pay	12-23-2015
35	Employee Relocations	08-07-2017
35	Employee Relocations	10-16-2017
35	Employee Relocations	07-22-2019
36	Miscellaneous Employee Reimbursements	12-07-2015
36	Miscellaneous Employee Reimbursements	08-07-2017
40	Employee Uniforms	07-17-2015
45	ASRS Alternate Contributions Reemployed and Contracted Retirees	11-05-2018
45	Alternate Retirement Contributions for Reemployed, Leased and Contracted Retirees	01-22-2019
50	Donations of Annual Leave between Related Employees Working in Different Agencies	04-17-2017
57	Employee Recognition Activities	12-07-2015
57	Employee Recognition Activities	04-04-2016
57	Employee Recognition Activities	01-30-2017
57	Employee Recognition Activities	04-09-2018
58	Accepting Gifts	06-18-2018
60	Wireless Devices Used to Conduct State Business	03-07-2016
60	Wireless Devices Used to Conduct State Business	01-08-2018
60	Wireless Devices Used to Conduct State Business	03-05-2018
60	Wireless Devices Used to Conduct State Business	03-25-2019
60	Wireless Devices Used to Conduct State Business	11-04-2019
65	Compensation and Expense Reimbursements Paid to Board Members	12-11-2017
71	Employment Eligibility Verification - Social Security Number Discrepancies	12-10-2015
71	Employment Eligibility Verification - Social Security Number Discrepancies	12-23-2015
75	Retiree Accumulated Sick Leave Program	12-07-2015

65 Procurement and Purchasing
Section	Title	Date Removed
10	Payment Initiation in the APP	10-22-2018
15	Security Roles for Accounts Payable in the Arizona Procurement Portal (APP)	10-22-2018

70 Grants
Section	Title	Date Removed
05	eCivis and AFIS	05-23-2022
10	Subrecipient and Contractor Determinations	05-07-2018
10	Subrecipient and Contractor Determinations	05-23-2022
15	Formatting Guidelines for SEFA Reporting	05-23-2022
35	Closeouts and Records Retention When the State is the Grant Recipient	11-12-2019
35	Closeouts and Records Retention When the State is the Grant Recipient	05-23-2022
45	FFATA and the DATA Act	05-23-2022
55	Cash Management Improvement Act (CMIA) Compliance	03-05-2018
55	Cash Management Improvement Act (CMIA) Compliance	05-23-2022
65	Cost Structures for Grants	07-13-2020
65	Cost Structures for Grants	01-23-2023

80 Miscellaneous
Section	Title	Date Removed
10	Food and Beverages at State-sponsored Events	06-18-2018
10	Food and Beverages at State-sponsored Events	11-13-2018
10	Food and Beverages at State-hosted Events	11-18-2024
11	Food and Beverages at Board and Commission Meetings	07-09-2018
25	Bottled Water	06-03-2024
30	The Purchase of Certain Kitchen Appliances with Public Monies	09-24-2018
32	The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19)	05-18-2020
32	The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19)	08-27-2020
32	The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19)	12-14-2020
32	The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19)	07-27-2021
32	The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19)	12-20-2021
32	The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19)	03-31-2022
33	Tracking Coronavirus-related Expenditures	04-02-2020
33	Tracking Coronavirus-related Expenditures	01-23-2023

90 Special Topics
Section	Title	Date Removed
25	Accounting for Cost and Revenue Recoveries	03-28-2016
51	Temporary Workers	02-03-2020
52	Contractors: Considerations and Concerns	04-04-2022

95 Lists
Section	Title	Date Removed
05	Glossary	06-15-2016
05	Glossary	10-01-2016
05	Glossary	12-12-2016
05	Glossary	03-31-2017
05	Glossary	08-07-2017
05	Glossary	11-20-2017
05	Glossary	02-26-2018
05	Glossary	07-02-2018
05	Glossary	10-22-2018
05	Glossary	06-10-2019
05	Glossary	06-24-2019
05	Glossary	09-16-2019
05	Glossary	02-18-2020
05	Glossary	06-15-2020
05	Glossary	11-15-2021
05	Glossary	05-23-2022
05	Glossary	11-07-2022
05	Glossary	04-15-2024
05	Glossary	09-30-2024
11	Chart of Accounts - Balance Sheet Accounts	07-01-2017
11	Chart of Accounts - Balance Sheet Accounts	07-01-2018
11	Chart of Accounts - Balance Sheet Accounts	07-01-2019
11	Chart of Accounts - Balance Sheet Accounts	11-23-2020
11	Chart of Accounts - Balance Sheet Accounts	07-01-2021
11	Chart of Accounts - Balance Sheet Accounts	07-01-2022
11	Chart of Accounts - Balance Sheet Accounts	07-01-2023
11	Chart of Accounts - Balance Sheet Accounts	07-01-2024
13	Chart of Accounts - Revenue Source Accounts	07-01-2017
13	Chart of Accounts - Revenue Source Accounts	07-01-2018
13	Chart of Accounts - Revenue Source Accounts	07-01-2019
13	Chart of Accounts - Revenue Source Accounts	10-05-2020
13	Chart of Accounts - Revenue Source Accounts	07-01-2021
13	Chart of Accounts - Revenue Source Accounts	09-27-2021
13	Chart of Accounts - Revenue Source Accounts	10-18-2021
13	Chart of Accounts - Revenue Source Accounts	07-01-2022
14	Chart of Accounts - Expenditure Object Accounts	07-01-2018
14	Chart of Accounts - Expenditure Object Accounts	01-28-2019
14	Chart of Accounts - Expenditure Object Accounts	07-01-2019
14	Chart of Accounts - Expenditure Object Accounts	05-24-2021
14	Chart of Accounts - Expenditure Object Accounts	07-01-2021
14	Chart of Accounts - Expenditure Object Accounts	10-18-2021
14	Chart of Accounts - Expenditure Object Accounts	07-01-2022
14	Chart of Accounts - Expenditure Object Accounts	01-08-2024
14	Chart of Accounts - Expenditure Object Accounts	07-01-2024
14	Chart of Accounts - Expenditure Object Accounts	09-30-2024
25	Agency Listings Sorted by Codes and Names	12-12-2016
25	Agency Listings Sorted by Codes and Names	05-28-2019
25	Agency Listings Sorted by Codes and Names	10-05-2020
25	Agency Listings Sorted by Codes and Names	07-01-2022
25	Agency Listings Sorted by Codes and Names	08-01-2022
25	Agency Listings Sorted by Codes and Names	07-01-2023
25	Agency Listings Sorted by AFIS Code and Agency Name	07-01-2024

Contact Information

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