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
0005 State of Arizona Accounting Manual - Use and Conventions -150701.pdf 05 State of Arizona Accounting Manual - Use and Conventions
0010 Electronic Distribution of GAO Official Notifications, Forms and Policy Statements 150701.pdf 10 Electronic Distribution of GAO Official Notifications, Forms and Policy Statements
0015 Exceptions to Policy 150701.pdf 15 Exceptions to Policy
0020 Documentation 150701.pdf 20 Documentation
0025 Agency-specific Policies Based upon SAAM 150701.pdf 25 Agency-specific Policies Based upon SAAM
05 Internal Controls
Section Title
0505 General Internal Controls 150701.pdf 05 General Internal Controls
0510 Internal Controls by Process 150701.pdf 10 Internal Controls by Process
0515 Code of Conduct for Employees Involved in Financial Activities 150701-COC.pdf 15 Code of Conduct for Employees Involved in Financial Activities
0520 Public Records 150701.pdf 20 Falsification of Public Records
0521 Preparation and Correction of Paper Accounting Records 150701.pdf 21 Preparation and Correction of Paper Accounting Records
0530 Fraud, Theft, Waste and Abuse 150701.pdf 30 Fraud, Theft, Waste and Abuse
0535 Related Party Transactions 150701.pdf 35 Related Party Transactions
0540 Limitation of Security Roles in Certain Systems 150701.pdf 40 Limitation of Security Roles in Certain Systems
10 Accounting and Reporting
Section Title
1010 Governmental Accounting Primer 150701.pdf 10 Governmental Accounting Primer
20 Current Assets
Section Title
2010 Cash and Cash Receipts 150701.pdf 10 Cash and Cash Receipts
2011 Imprest Funds, Revolving Funds and Petty Cash 150701.pdf 11 Imprest Funds, Revolving Funds and Petty Cash
2020 Accounts Receivable and Billing 150701.pdf 20 Accounts Receivable and Billing
2040 Inventories 150701.pdf 40 Inventories
25 Long-lived Resources
Section Title
2505 General Policies 150701.pdf 05 General Policies
2510 Land, Buildings, Improvements and Infrastructure 150701.pdf 10 Land, Buildings, Improvements and Infrastructure
2515 Information Technology Resources 150701.pdf 15 Information Technology Resources
2520 Determination of Cost 150701.pdf 20 Determination of Cost
2525 Betterments 150701.pdf 25 Betterments
2526 Construction and Development in Progress 150701.pdf 26 Construction and Development in Progress
2530 Computation of Depreciation, Amortization and Salvage Value 150701.pdf 30 Computation of Depreciation, Amortization and Salvage Value
2535 Stewardship 150701.pdf 35 Stewardship
2540 Inventory Procedures for Long-lived Resources 150701.pdf 40 Inventory Procedures
2545 Capital Leases 150701.pdf 45 Capital Leases
2550 Collections, Groups of Fixed Assets, Assemblies of Components, Etc. 150701.pdf 50 Collections, Groups of Fixed Assets, Assemblies of Components, Etc
2551 Capital Assets Aquired by Gift, Confiscation or Court Award 150701.pdf 51 Capital Assets Aquired by Gift, Confiscation or Court Award
2555 Transfers of Fixed Assets between Agencies 150701.pdf 55 Transfers of Fixed Assets between Agencies
2560 Lost, Stolen or Destroyed Fixed Assets 150701.pdf 60 Lost, Stolen or Destroyed Fixed Assets
2561 Disposals of Fixed Assets 150701.pdf 61 Disposals of Fixed Assets
2562 Trade-ins, Warranty Replacements and Cannibalization of Fixed Assets 150701.pdf 62 Trade-ins, Warranty Replacements and Cannibalization of Fixed Assets
2565 Intangible Assets other than Software 150701.pdf 65 Intangible Assets other than Software
2570 Document Retention for Long-lived Resources 150701.pdf 70 Document Retention for Long-lived Resources
2590 Capitalization, Depreciation, Amortization and Posting Tables 150701.pdf 90 Capitalization, Depreciation, Amortization and Posting Tables
40 Revenues and Receipts
Section Title
4015 Accepting Credit Cards for Payment 150701.pdf 15 Accepting Credit Cards for Payment
4525 Receiving 150701.pdf 25 Check Scanner Procedures
4030 Reimbursement of Appropriated Funds 150701.pdf 30 Reimbursement of Appropriated Funds
45 Expenditures, Expenses and Disbursements
Section Title
4515 Encumbrances 150701.pdf 15 Encumbrances
4520 Disbursements 150701.pdf 20 Disbursements
4525 Receiving 150701.pdf 25 Receiving
4530 Advances to Non-public Entities 150701.pdf 30 Advances to Non-public Entities
4535 P-Card General Policies and Procedures 150717.pdf 35 P-Card General Policies and Procedures
4536 P-Card Agency Responsibilities 150701.pdf 36 P-Card Agency Responsibilities
4537 P-Card Cardholder Responsibilities 150701.pdf 37 P-Card Cardholder Responsibilities
4540 Payments for Services and Form 1099-MISC Reporting 150701.pdf 40 Payments for Services and Form 1099-MISC Reporting
4545 Prior Period Payments 150701.pdf 45 Prior Period Payments
4546 Fiscal Year End Contracting 150701.pdf 46 Fiscal Year End Contracting
4548 Administrative Adjustments and Capital Projects 150717.pdf 48 Administrative Adjustments and Capital Projects
50 Travel
Section Title
5005 General Travel Principles and Policies.pdf 05 General Travel Principles and Policies
5006 Reducing State Travel Costs.pdf 06 Reducing State Travel Costs
5007 Agency-leval Travel Responsibilities 150619.pdf 07 Agency-level Travel Responsibilities
5008 Travel Matters Requiring the Approval of the State Comptroller 150701.pdf 08 Travel Matters Requiring the Approval of the State Comptroller
5010 Travel by Way of Common Carrier.pdf 10 Common Carrier Transportation
5015 Travel by Individually Operated Motor Vehicle.pdf 15 Travel by Individually Operated Motor Vehicle
5020 Other Modes of Transportation.pdf 20 Other Modes of Transportation
5025 Meals and Incidentals 150619.pdf 25 Meals and Incidentals
5030 Hotels, Motels and Lodging.pdf 30 Hotels, Motels and Lodging
5035 Long-term Subsistence.pdf 35 Long-term Subsistence
5040 Conferences, Conventions and Meetings 150701.pdf 40 Conferences, Conventions and Meetings
5045 Travel Requests and Authorizations.pdf 45 Travel Requests and Authorizations
5050 Central Travel Account.pdf 50 Central Travel Account
5051 Employee Travel Card.pdf 51 Employee Travel Card
5052 Travel Advances.pdf 52 Travel Advances
5055 Travel Claims 150717.pdf 55 Travel Claims
5056 Untimely Filed Employee Travel Claims 150619.pdf 56 Untimely Filed Employee Travel Claims
5060 Travel Time and Compensation 150701.pdf 60 Travel Time and Compensation
5061 Commuting.pdf 61 Commuting
5065 Vendor and Other Non-employee Travel.pdf 65 Vendor Travel
5070 Special Travel Circumstances and Issues.pdf 70 Special Travel Circumstances and Issues
5095 Reimbursement Rates 150619.pdf 95 Reimbursement Rates
5096 HRIS Pay Codes and AFIS Expenditure Objects Related to Travel.pdf 96 HRIS Pay Codes and AFIS Expenditure Objects Related to Travel
55 Payroll and Personnel
Section Title
5505 General Payroll Policies 150701.pdf 05 General Payroll Policies
5506 Employee vs. Independent Contractor 150701.pdf 06 Employee vs. Independent Contractor
5507 Employment at Multiple Agencies 150701.pdf 07 Employment at Multiple Agencies
5515 Time Reporting 150701.pdf 15 Time Reporting
5520 Direct Deposits of Payroll 150701.pdf 20 Direct Deposits of Payroll
5530 Military Emergency Differential Pay 150717.pdf 30 Military Emergency Differential Pay
5531 National Disaster Medical System Differential Pay 150717.pdf 31 National Disaster Medical System Differential Pay
5535 Employee Relocations 150701.pdf 35 Employee Relocations
5536 Miscellaneous Employee Reimbursements 150701.pdf 36 Miscellaneous Employee Reimbursements
5540 Employee Uniforms 150717.pdf 40 Employee Uniforms
5550 Donations of Annual Leave between Related employees Working in Different Agencies 150701.pdf 50 Donations of Annual Leave between Related employees Working in Different Agencies
5555 Tax Consequences of Fringe Benefits 150701.pdf 55 Tax Consequences of Fringe Benefits
5556 Reporting of Taxable Fringe Benefits 150701.pdf 56 Reporting of Taxable Fringe Benefits
5557 Employee Recognition Activities 150701.pdf 57 Employee Recognition Activities
5560 Wireless Devices Used to Conduct State Business 150701.pdf 60 Wireless Devices Used to Conduct State Business
5571 Employment Eligibility Verification - Social Security Number Discrepancies 150717.pdf 71 Employment Eligibility Verification - Social Security Number Discrepancies
60 Budgets, Appropriations and Allotments
Section Title
6015 Appropriations and Allotments 150701.pdf 15 Appropriations and Allotments
65 Procurement and Purchasing
Section Title
6510 ProcureAZ 150701.pdf 10 Payment Initiation in ProcureAZ
70 Grants
Section Title
7015 Formatting Guidelines for SEFA Reporting 150701.pdf 15 Formatting Guidelines for SEFA Reporting
80 Miscellaneous
Section Title
8020 The State's Tax Exempt Status and the Receipt of Charitable Contributions 150701.pdf 20 The State's Tax Exempt Status and the Receipt of Charitable Contributions
8025 Bottled Water 150701.pdf 25 Bottled Water
90 Special Topics
Section Title
9005 Continuity of Operations- Employee and Vendor Payments 150701.pdf 05 Continuity of Operations- Employee and Vendor Payments
9015 Transparency Website-Data Confidentiality 150701.pdf 15 Transparency Website-Data Confidentiality
95 Lists
Section Title
9505 Glossary .pdf 05 Glossary
9511 Chart of Accounts - Balance Sheet Accounts 150701.pdf 11 Chart of Accounts - Balance Sheet Accounts
9513 Chart of Accounts - Revenue Source Accounts 150701.pdf 13 Chart of Accounts - Revenue Source Accounts
9514 Chart of Accounts - Expenditure Object Accounts 150701.pdf 14 Chart of Accounts - Expenditure Object Accounts