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.
 
 
 

SAAM Detailed Table of Contents

  Title/Section Last Updated
application/pdf Master Table of Contents 04-2010
Forward 09-1994
 

I. Governmental Accounting and Financial Reporting

 

A. Generally Accepted Governmental Accounting Principles

07-1993

B. Single Audit

07-1993

C. Financial Reporting

07-1993
 

II. General Accounting Policies and Procedures

 

A. General Internal Controls

04-1997

B. Appropriations and Allotments

07-1993
 

C. Cash

 

1. General Cash Policies

11-1996
11-1996

D. Travel Policy

02-2008
01-2008
01-2008

Supplement III: Business vs Commuting Examples

01-2008
08-2011
10-2013
07-1993
07-1993
 

G. Long-lived Resources: Capital Assets, etc.

 
08-2011
12-2009
06-2001
06-2001
 

H. Disbursements (Purchasing, Receiving, and Accounts Payable)

 
06-1997
11-1996
07-1993
07-1993
07-1997
06-2004
09-2000
07-1993
04-1994
04-1994

Q. Cash Receipts

11-1996

R. Retiree Accumulated Sick Leave Program (see also RASL Information)

04-2010

S. Reimbursement of Employee Relocations

01-2013
 

III. State of Arizona Accounting System

 
 

A. Arizona Financial Information Systems (see also GAO AFIS section)

 

B. Payroll System

07-1993
 

C. Additional Payroll Information - external information outside of SAAM

 
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* Payroll Information

 
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* Revised Federal & State Income Tax Withholding Tables

 
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* Human Resources Information System (HRIS) Website

 
 

IV. Chart of Accounts

 
 

A. Active

 

1. Chart of Accounts - 07/01/14 and Later - Balance Sheet

07-2014

2. Chart of Accounts - 07/01/14 and Later - Revenue Accounts

07-2014

3. Chart of Accounts - 07/01/14 and Later - Expenditure Accounts

07-2014
 

B. History

 

1. Chart of Accounts - 07/01/13 and Later - Balance Sheet

07-2013

2. Chart of Accounts - 07/01/13 and Later - Revenue Accounts

08-2013

3. Chart of Accounts - 07/01/13 and Later - Expenditure Accounts

07-2013
 

1. Chart of Accounts - 07/01/12 and Later - Balance Sheet

06-2012

2. Chart of Accounts - 07/01/12 and Later - Revenue Accounts

06-2012

3. Chart of Accounts - 07/01/12 and Later - Expenditure Accounts

06-2012
     

1. Chart of Accounts - 07/01/11 and Later - Balance Sheet

08-2011

2. Chart of Accounts - 07/01/11 and Later - Revenue Accounts

08-2011

3. Chart of Accounts - 07/01/11 and Later - Expenditure Accounts

08-2011
     

1. Chart of Accounts - 10/01/10 through 06/30/11 - Balance Sheet

09-2010

2. Chart of Accounts - 10/01/10 through 06/30/11 - Revenue Accounts

09-2010

3. Chart of Accounts - 10/01/10 through 06/30/11 - Expenditure Accounts

09-2010
     

1. Chart of Accounts - 07/01/09 through 09/30/10 - Balance Sheet

12-2009

2. Chart of Accounts - 07/01/09 through 09/30/10 - Revenue Accounts

12-2009

3. Chart of Accounts - 07/01/09 through 09/30/10 - Expenditure Accounts

12-2009
 

V. Appendices

 
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  • GAO Online Forms - Please check this page frequently for updates related to SAAM
 

A. List of Agencies Sorted by Agency Code

04-2007

B. List of Agencies sorted by State Function

04-2007

C. List of Funds

07-1993

D. List of Transaction Codes

07-1993
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E. Records Retention and Disposition Schedules for Agencies (see also Records Management Division)

03-2011

F. Glossary

07-1993