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State of Arizona Accounting Manual (SAAM)

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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
PDF icon 0005 State of Arizona Accounting Manual - Use and Conventions 181001.pdf 05 State of Arizona Accounting Manual - Use and Conventions 10-01-2018
PDF icon 0006 Issued Date and Effective Date 150915.pdf 06 State of Arizona Accounting Manual Issued Date and Effective Date 09-15-2015
PDF icon 0007 Comparing SAAM Versions 180611.pdf 07 Comparing SAAM Versions 06-11-2018
PDF icon 0008 Forms Issued by the General Accounting Office 201005.pdf 08 Standardized Input Required by the General Accounting Office 10-05-2020
PDF icon 0010 Electronic Distribution of GAO Official Notifications, Forms and Policy Statements (proposed) 190429.pdf 10 Electronic Distribution of GAO Official Notifications, Forms and Policy Statements 04-29-2019
PDF icon 0015 Exceptions to Policy 190819.pdf 15 Exceptions to Policy 08-16-2019
PDF icon 0020 Documentation 150821.pdf 20 Documentation 08-21-2015
PDF icon 0025 Agency-specific Policies Based upon SAAM 181001.pdf 25 Agency-specific Policies Based upon SAAM 10-01-2018
PDF icon 0030 Electronic Affirmation 190610.pdf 30 The Use of Electronic Affirmation for Limited Statewide Internal Accounting Processes 06-10-2019
PDF icon 0035 Communication with Taxing Authorities 170918.pdf 35 Communication with Taxing Authorities 09-18-2017
PDF icon 0036 Additional TINs Assigned to Agencies 190701.pdf 36 Secondary, Agency-specific Taxpayer Identification Numbers (SATINs) 07-01-2019
PDF icon 0040 Application and Interpretation of SAAM by Certain Political Entities 171016.pdf 40 Application and Interpretation of SAAM by Certain Political Entities 10-16-2017
PDF icon 0041 Other Governments vs. Other Agencies 201005.pdf 41 Other Governments vs. Other Agencies 10-05-2020
PDF icon 0045 Records Retention 191112.pdf 45 Records Retention 11-12-2019
05 Internal Controls
Section Title Issued Date
PDF icon 0505 General Internal Controls 190311.pdf 05 General Internal Controls 03-11-2019
PDF icon 0506 Internal Control Pinciples and Practices 220523.pdf 06 Internal Control Principles and Practices 05-23-2022
PDF icon 0507 Internal Control Considerations for IT Environments 220523a.pdf 07 Internal Control Considerations for IT Environments 05-23-2022
PDF icon 0510 Internal Controls by Process - 220404.pdf 10 Internal Controls by Process 04-04-2022
PDF icon 0515 Code of Conduct for Employees Involved in Financial Activities 150701-COC.pdf 15 Code of Conduct for Employees Involved in Financial Activities 07-01-2015
PDF icon 0520 Public Records 150701.pdf 20 Falsification of Public Records 07-01-2015
PDF icon 0521 Preparation and Correction of Paper Accounting Records 150701a.pdf 21 Preparation and Correction of Paper Accounting Records 07-01-2015
PDF icon 0525 Monthly Financial Verification and Review 190909.pdf 25 Monthly Financial Review and Verification 09-09-2019
PDF icon 0526 Internal Control Self-Assessment Surveys 190715.pdf 26 Internal Control Self-Assessment Surveys 07-15-2019
PDF icon 0530 Fraud, Theft, Waste and Abuse 190211.pdf 30 Fraud, Theft, Waste and Abuse 02-11-2019
PDF icon 0535 Related Party Transactions 201109.pdf 35 Related Party Transactions 11-09-2020
PDF icon 0540 Limitation of Security Roles in Certain Systems 181022.pdf 40 Limitation of Security Roles in Certain Systems 10-22-2018
PDF icon 0555 Transmission of Confidental and Sensitive Information 190211.pdf 55 Transmission and Storage of Confidential and Sensitive Information 02-11-2019
10 Accounting and Reporting
Section Title Issued Date
PDF icon 1010 Governmental Accounting Primer 220404.pdf 10 Governmental Accounting Primer 04-04-2022
PDF icon 1015 Statewide Finacial Reporting - the ACFR and the AFR 211220.pdf 15 Statewide Financial Reporting The ACFR and the AFR 12-20-2021
PDF icon 1016 The Single Audit 190211.pdf 16 The Single Audit 02-11-2019
PDF icon 1017 Required Submission to the GAO of Agency-specific Single Audit Findings 200120.pdf 17 Required Submission to the GAO of Agency-specific Single Audit Findings 01-21-2020
PDF icon 1020 Cost Allocation 171211.pdf 20 Cost Allocation Plans 12-11-2017
PDF icon 1030 GASB 87 221107.pdf 30 GASB 87 Leases 11-07-2022
15 Accounting Transactions and Structures
Section Title Issued Date
PDF icon 1505 Account Hierarchies and Structures 230109.pdf 05 Account Hierarchies and Structures 01-09-2023
PDF icon 1510 Cost Accounting Structures Certain Uses and Reconciliations 160516.pdf 10 Cost Accounting Structures Certain Uses and Reconciliations 05-12-2016
PDF icon 1521 Transfers of Money between State Agencies 190415b.pdf 21 Transfers of Money between State Agencies 04-15-2019
PDF icon 1523 Cash Transfers from Restricted Funds 190805.pdf 23 Cash Transfers from Restricted Funds 08-05-2019
20 Current Assets
Section Title Issued Date
PDF icon 2005 Bank Accounts 200406.pdf 05 Bank Accounts 04-06-2020
PDF icon 2010 Cash and Cash Receipts 201122.pdf 10 Cash and Cash Receipts 11-22-2021
PDF icon 2011 Imprest Funds, Revolving Funds and Petty Cash 201122.pdf 11 Imprest Funds, Revolving Funds and Petty Cash 11-22-2021
PDF icon 2012 Proper Accounting for State Monies Deposited into Escrow Accounts AFIS 180709.pdf 12 Proper Accounting for State Monies Deposited into Escrow Accounts 07-09-2018
PDF icon 2020 Accounts Receivable and Billing 151223.pdf 20 Accounts Receivable and Billing 12-23-2015
PDF icon 2022 Delinquent Debt Processing 161017.pdf 22 Delinquent Debt Processing 10-12-2016
PDF icon 2030 Quarterly Debt Reporting 170130.pdf 30 Quarterly Debt Reporting 01-30-2017
PDF icon 2040 Inventories 211220.pdf 40 Inventories 12-20-2021
25 Long-lived Resources
Section Title Issued Date
PDF icon 2505 General Policies 190304.pdf 05 General Policies 03-04-2019
PDF icon 2510 Land, Buildings, Improvements and Infrastructure 150701.pdf 10 Land, Buildings, Improvements and Infrastructure 07-01-2015
PDF icon 2515 Information Technology Resources 180709a.pdf 15 Information Technology Resources 07-09-2018
PDF icon 2520 Determination of Cost 150701.pdf 20 Determination of Cost 07-01-2015
PDF icon 2525 Betterments 180709.pdf 25 Betterments 07-07-2018
PDF icon 2526 Construction and Development in Progress - 211220.pdf 26 Construction and Development in Progress 12-20-2021
PDF icon 2530 Computation of Depreciation, Amortization and Salvage Value 150701.pdf 30 Computation of Depreciation, Amortization and Salvage Value 07-01-2015
PDF icon 2535 Stewardship 190304.pdf 35 Stewardship 03-04-2019
PDF icon 2540 Inventory Procedures for Long-lived Resources 150915.pdf 40 Inventory Procedures 09-15-2015
PDF icon 2550 Collections, Groups of Fixed Assets, Assemblies of Components, Etc. 150701.pdf 50 Collections, Groups of Fixed Assets, Assemblies of Components, Etc 07-01-2015
PDF icon 2551 Capital Assets Acquired by Gift Confiscation or Court Award 151207.pdf 51 Capital Assets Acquired by Gift, Confiscation or Court Award 12-07-2015
PDF icon 2555 Transfers of Fixed Assets between Agencies 211220.pdf 55 Transfers of Fixed Assets between Agencies 12-20-2021
PDF icon 2560 Lost, Stolen or Destroyed Fixed Assets 211220.pdf 60 Lost, Stolen or Destroyed Fixed Assets 12-20-2021
PDF icon 2561 Disposals of Fixed Assets 211220.pdf 61 Disposals of Fixed Assets 12-20-2021
PDF icon 2562 Trade-ins, Warranty Replacements and Cannibalization of Fixed Assets 211220.pdf 62 Trade-ins, Warranty Replacements and Cannibalization of Fixed Assets 12-20-2021
PDF icon 2565 Intangible Assets other than Software 150701.pdf 65 Intangible Assets other than Software 07-01-2015
PDF icon 2570 Document Retention for Long-lived Resources 151207.pdf 70 Document Retention for Long-lived Resources 12-07-2015
PDF icon 2590 Capitalization, Depreciation, Amortization and Posting Tables 190909.pdf 90 Capitalization, Depreciation, Amortization and Posting Tables 09-09-2019
30 Liabilities
Section Title Issued Date
PDF icon 3010 General Prohibition against Entering into Debt 191104a.pdf 10 General Prohibition against Entering into Debt 11-04-2019
PDF icon 3020 Reporting Requirement for New Financial Obligations Exceeding One Million Dollars 200121.pdf 20 Reporting Requirements for New Financial Obligations Exceeding One Million Dollars 01-21-2020
40 Revenues and Receipts
Section Title Issued Date
PDF icon 4015 Accepting Credit Cards for Payment 200727.pdf 15 Accepting Credit Cards for Payment 07-27-2020
PDF icon 4016 Payment Card Industry (PCI) Compliance 200727.pdf 16 Payment Card Industry (PCI) Compliance 07-27-2020
PDF icon 4017 PCI Training Roles and Personnel Identification 200727.pdf 17 PCI Training Roles and Personnel Identification 07-27-2020
PDF icon 4018 PCI Annual Risk Assessments 200727.pdf 18 Payment Card Industry (PCI) Annual Risk Assessments 07-27-2020
PDF icon 4019 PCI Compliance by Third-Party Vendors 200727.pdf 19 PCI Compliance by Third-Party Vendors 07-27-2020
PDF icon 4025 Check Scanner Procedures 150701.pdf 25 Check Scanner Procedures 07-01-2015
PDF icon 4026 Using PayPal and Similar Services to Process Receipts 180326.pdf 26 Using PayPal and Similar Services to Process Receipts 03-26-2018
PDF icon 4030 Reimbursement of Appropriated Funds 150701a.pdf 30 Reimbursement of Appropriated Funds 07-01-2015
PDF icon 4032 ACH and E-Check Refunds 180910a.pdf 32 ACH and E-Check Refunds 09-10-2018
PDF icon 4035 P-Card, CTA and Fleet Card Incentives - Collection, Distribution and Accounting 190624.pdf 35 P-Card and Travel Card Incentives: Collection, Distribution and Accounting 06-24-2019
PDF icon 4040 Requesting Accounting Corrections Involving Receipt-related Transactions 161017.pdf 40 Accounting Corrections Involving Receipt-related Transactions 10-12-2016
PDF icon 4041 Clearing Unallocated Items 171218.pdf 41 Clearing Unallocated Items 12-14-2017
PDF icon 4042 Proper Deposit Procedures for Instruments Drawn on Foreign Bank Accounts 190325.pdf 42 Proper Deposit Procedures for Instruments Drawn on Foreign Bank Accounts 03-25-2019
45 Expenditures, Expenses and Disbursements
Section Title Issued Date
PDF icon 4506 Purchases by the State Subject to Tax 150821.pdf 06 Purchases by the State Subject to Tax 08-21-2015
PDF icon 4507 Public Money 180910.pdf 07 Public Money 09-10-2018
PDF icon 4515 Encumbrances 181022.pdf 15 Encumbrances 10-22-2018
PDF icon 4520 Disbursements 200218.pdf 20 Disbursements 02-18-2020
PDF icon 4522 Payment Methods 190122.pdf 22 Payment Methods 01-22-2019
PDF icon 4523 Using PayPal to Process Payments 180326.pdf 23 Using PayPal and Similar Services to Process Payments 03-26-2018
PDF icon 4524 Amazon Prime 190211.pdf 24 Amazon Prime 02-11-2019
PDF icon 4525 Receiving 190311.pdf 25 Receiving 03-11-2019
PDF icon 4530 Advances to Non-public Entities 200203.pdf 30 Advances to Non-public Entities 02-03-2020
PDF icon 4535 P-Card General Policies and Procedures 200218.pdf 35 P-Card General Policies and Procedures 02-18-2020
PDF icon 4536 P-Card Agency Responsibilities 221001.pdf 36 P-Card Agency Responsibilities 10-01-2022
PDF icon 4537 P-Card Cardholder Responsibilities a.pdf 37 P-Card Cardholder Responsibilities 08-27-2018
PDF icon 4540 Payments for Services and Forms 1099-MISC and 1099-NEC Reporting 210524.pdf 40 Payments for Services and Form 1099-MISC Reporting 05-24-2021
PDF icon 4541 Form W-9 190610.pdf 41 Forms W-9 06-10-2019
PDF icon 4545 Prior Period Payments 100121.pdf 45 Prior Period Payments 01-21-2020
PDF icon 4546 Fiscal Year End Contracting 220701.pdf 46 Fiscal Year End Contracting 07-01-2022
PDF icon 4548 Administrative Adjustments and Capital Projects 150717.pdf 48 Administrative Adjustments and Capital Projects 07-17-2015
PDF icon 4550 Manual Disbursements to Vendors 190610.pdf 50 Manual Disbursements through AFIS 06-10-2019
PDF icon 4551 Lost or Forged Warrants 190610.pdf 51 Lost Warrants and Forged or Improperly Altered Warrants 06-10-2019
PDF icon 4553 Proper Uses of MISC-PAY-VEND 191202.pdf 53 Proper Uses of MISCPAYVEND and MISCCUSTOM 12-02-2019
PDF icon 4555 TIN Validation Required before Vendor Payments Are Made 200323.pdf 55 TIN Validation Required before Vendor Payments Are Made 03-23-2020
PDF icon 4556 Payments to Wards of the State 200615.pdf 56 Payments to Wards of the State 06-15-2020
PDF icon 4557 Payments to Individuals in Connection with Certain Educational or Therapeutic Programs 200323.pdf 57 Payments to Individuals in Connection with Certain Educational or Therapeutic Programs 03-23-2020
PDF icon 4560 Information Technology Expenditures 200406.pdf 60 Certain Information Technology Expenditures 04-06-2020
PDF icon 4570 Approving Vendor Claims 191202.pdf 70 Approving Vendor Claims/Invoices 12-02-2019
PDF icon 4571 Approving P-Card Transactions 191202.pdf 71 Reviewing P-Card Transactions 12-02-2019
50 Travel
Section Title Issued Date
PDF icon 5005 General Travel Principles and Policies 181113.pdf 05 General Travel Principles and Policies 11-13-2018
PDF icon 5006 Reducing State Travel Costs 150501a.pdf 06 Reducing State Travel Costs 05-01-2015
PDF icon 5007 Agency-leval Travel Responsibilities 200203.pdf 07 Agency-level Travel Responsibilities 02-03-2020
PDF icon 5008 Travel Matters Requiring the Approval of the State Comptroller 170130.pdf 08 Travel Matters Requiring the Approval of the State Comptroller 01-30-2017
PDF icon 5009 Traveler Responsibilities Draft 200113.pdf 09 Responsibilities of Travelers and Those Making or Reviewing Travel Arrangements 01-13-2020
PDF icon 5010 Travel by Way of Common Carrier 200210.pdf 10 Common Carrier Transportation 02-10-2020
PDF icon [This is the new one] 15 Travel by Individually Operated Motor Vehicle 11-23-2020
PDF icon 5016 Reporting an Accident Involving an Individually Operated Motor Vehicle 160522.pdf 16 Reporting an Accident Involving an Individually Operated Motor Vehicle 05-19-2016
PDF icon 5020 Other Modes of Transportation 170407.pdf 20 Other Modes of Transportation 04-07-2017
PDF icon 5025 Meals and Incidentals 200615.pdf 25 Meals and Incidentals 06-15-2020
PDF icon 5026 Incidentals vs. Other Reimbursable Travel Expenses 161205.pdf 26 Incidentals and Other Travel-related Expenses 12-05-2016
PDF icon 5030 Hotels, Motels and Lodging 190729.pdf 30 Hotels, Motels and Lodging 07-29-2019
PDF icon 5035 Long-term Subsistence.pdf 35 Long-term Subsistence 05-01-2015
PDF icon 5040 Conferences, Conventions and Meetings 180409.pdf 40 Conferences, Conventions and Meetings 04-09-2018
PDF icon 5045 Travel Requests and Authorizations 190729.pdf 45 Travel Requests and Authorizations 07-29-2019
PDF icon 5050 Central Travel Account 220701.pdf 50 Central Travel Account 07-01-2022
PDF icon 5051 Employee Travel Card Agency Responsibilities 220701.pdf 51 Employee Travel Card (ETC) Agency Responsibilities and General Policies 07-01-2022
PDF icon 5052 Travel Advances 190715.pdf 52 Travel Advances 07-15-2019
PDF icon 5053 Use of Non-State Sponsored Payment Cards to Pay for State Travel 170424.pdf 53 Use of Non-State Sponsored Payment Methods to Pay for State Travel 04-24-2017
PDF icon 5054 Employee Travel Card Emplyoyee Responsibilities 190624a.pdf 54 Employee Travel Card (ETC) Employee Responsibilities 06-24-2019
PDF icon 5055 Travel Claims 180430.pdf 55 Travel Claims 04-30-2018
PDF icon 5056 Delinquently Filed Employee Travel Claims 150619.pdf 56 Delinquently Filed Employee Travel Claims 06-19-2015
PDF icon 5057 Travel Related Certifications 170331.pdf 57 Travel-related Certifications and Proxies 03-31-2017
PDF icon 5060 Travel Time and Compensation 150701.pdf 60 Travel Time and Compensation 07-01-2015
PDF icon 5061 Commuting 170130.pdf 61 Commuting 01-30-2017
PDF icon 5065 Vendor and Other Non-employee Travel 190729.pdf 65 Vendor and Other Non-employee Travel 07-29-2019
PDF icon 5066 Employee Travel Expenses Paid by Third Parties 200203.pdf 66 Employee Travel Expenses Paid by Third Parties 02-03-2020
PDF icon 5070 Special Travel Circumstances and Issues 190729.pdf 70 Special Travel Circumstances and Issues 07-29-2019
PDF icon 5072 Foreign Currency Conversion 160307.pdf 72 Foreign Currency Conversion 03-07-2016
PDF icon 5095 Reimbursement Rates 230109a.pdf 95 Maximum Mileage, Lodging, Meal, Parking and Incidental Expense Reimbursement Rates 01-09-2023
PDF icon 5096 HRIS Pay Codes and AFIS Expenditure Objects Related to Travel.pdf 96 HRIS Pay Codes and AFIS Expenditure Objects Related to Travel 05-01-2015
55 Payroll and Personnel
Section Title Issued Date
PDF icon 5505 General Payroll Policies 190819.pdf 05 General Payroll Policies 08-16-2019
PDF icon 5507 Employment at Multiple Agencies 220404a.pdf 07 Employment at Multiple Agencies 04-04-2022
PDF icon 5510 Self-Entry and-or Approval of Certain Transactions Relating to Compensation.pdf 10 Self-Entry and/or Approval of Certain Transactions Relating to Compensation 09-18-2017
PDF icon 5511 Requests for Manual Payroll Warrants (Handwrites) 150821.pdf 11 Manual Payroll Warrants (Handwrites) 08-21-2015
PDF icon 5514 GAO Accounting Intern Program 201109.pdf 14 General Accounting Office (GAO) Accounting Intern Program 11-09-2020
PDF icon 5515 Time Reporting 161011.pdf 15 Time Reporting 10-11-2016
PDF icon 5516 Key Date Fields in HRIS 160516.pdf 16 Key Date Fields in HRIS 05-12-2016
PDF icon 5520 Direct Deposits of Payroll 191125 (1).pdf 20 Direct Deposits of Payroll 11-22-2019
PDF icon 5530 Military Emergency Differential Pay 151223.pdf 30 Military Emergency Differential Pay 12-23-2015
PDF icon 5531 National Disaster Medical System Differential Pay 150717.pdf 31 National Disaster Medical System Differential Pay 07-17-2015
PDF icon 5534 Remote Work and Virtual Office Employees - 211115.pdf 34 Remote Work and Virtual Office Employees 11-15-2021
PDF icon 5535 Employee Relocations 190722.pdf 35 Employee Relocations 07-22-2019
PDF icon 5536 Miscellaneous Employee Reimbursements 170807a.pdf 36 Miscellaneous Employee Reimbursements 08-07-2017
PDF icon 5540 Employee Uniforms 150717.pdf 40 Employee Uniforms 07-17-2015
PDF icon 5545 Alternate Retirement Contributions for Reemployed and Contracted Retirees 190122.pdf 45 Alternate Retirement Contributions for Reemployed, Leased and Contracted Retirees 01-22-2019
PDF icon 5550 Donations of Annual Leave between Employees 170407.pdf 50 Donations of Annual Leave between Employees 04-07-2017
PDF icon 5555 Tax Consequences of Fringe Benefits 150701.pdf 55 Tax Consequences of Fringe Benefits 07-01-2015
PDF icon 5556 Reporting of Taxable Fringe Benefits 150701.pdf 56 Reporting of Taxable Fringe Benefits 07-01-2015
PDF icon 5557 Employee Recognition Activities 180409 updated.pdf 57 Employee Recognition Activities 04-09-2018
PDF icon 5558 Accepting Gifts 180618.pdf 58 Accepting Gifts 06-18-2018
PDF icon 5559 Employee Awards from Other than Employee Recognition Funds 190805.pdf 59 Employee Awards from Other than Employee Recognition Funds 08-05-2019
PDF icon 5560 Wireless Devices Used to Conduct State Business 191104.pdf 60 Wireless Devices Used to Conduct State Business 11-04-2019
PDF icon 5565 Compensation and Expense Reimbursements Paid to Board Members 171211.pdf 65 Compensation and Expense Reimbursements Paid to Board Members 12-11-2017
PDF icon 5570 Social Security Number Verification for State Employees 160314.pdf 70 Social Security Number (SSN) Verification for State Employees 03-14-2016
PDF icon 5571 Employment Eligibility Verification - Social Security Number Discrepancies 151223.pdf 71 Employment Eligibility Verification - Social Security Number Discrepancies 12-23-2015
PDF icon 5575 Retiree Accumulated Sick Leave Program 151207.pdf 75 Retiree Accumulated Sick Leave Program 12-07-2015
60 Budgets, Appropriations and Allotments
Section Title Issued Date
PDF icon 6015 Appropriations and Allotments 150701.pdf 15 Appropriations and Allotments 07-01-2015
65 Procurement and Purchasing
Section Title Issued Date
PDF icon 6510 ProcureAZ 181022.pdf 10 Payment Initiation in the APP 10-22-2018
PDF icon 6515 Security Roles for Accounts Payable in ProcureAZ 181022.pdf 15 Security Roles for Accounts Payable in the Arizona Procurement Portal (APP) 10-22-2018
70 Grants
Section Title Issued Date
PDF icon 7005 eCivis and AFIS 220523.pdf 05 eCivis and AFIS 05-23-2022
PDF icon 7010 Subrecipient and Contractor Determinations 220523.pdf 10 Subrecipient and Contractor Determinations 05-23-2022
PDF icon 7015 Formatting Guidelines for SEFA Reporting 220523.pdf 15 Formatting Guidelines for SEFA Reporting 05-23-2022
PDF icon 7035 Grant Closeouts and Records Retention 220523.pdf 35 Grant Closeouts and Records Retention 05-23-2022
PDF icon 7040 Indirect Cost Rates 180702.pdf 40 Indirect Cost Rates 07-02-2018
PDF icon 7042 Earned Federal Funds and Indirect Cost Reimbursements 190624.pdf 42 Earned Federal Funds and Indirect Cost Reimbursements 06-24-2019
PDF icon 7045 FFATA and the DATA Act 220523.pdf 45 FFATA and the DATA Act 05-23-2022
PDF icon 7048 ARPA Act and SLFRF Funds 211018.pdf 48 ARPA Act and SLFRF Funds 10-18-2021
PDF icon 7055 CMIA Compliance 220523.pdf 55 Cash Management Improvement Act (CMIA) Compliance 05-23-2022
PDF icon 7065 Cost Structures for Federal Grants 230123.pdf 65 Cost Structures for Grants 01-23-2023
PDF icon 7070 Federal Offsets of Grant Awards 191202.pdf 70 Federal Offset Communication Requirements 12-02-2019
80 Miscellaneous
Section Title Issued Date
PDF icon 8005 The Purchase and Distribution of Gift Cards 190520.pdf 05 The Purchase and Distribution of Gift Cards 05-20-2019
PDF icon 8010 Food and Beverages at State-sponsored Events 181113.pdf 10 Food and Beverages at State-sponsored Events 11-13-2018
PDF icon 8011 Food and Beverages at Board Meeings 180709.pdf 11 Food and Beverages at Board and Commission Meetings 07-09-2018
PDF icon 8012 Food and Beverages Associated with Certain Excercises and Operations 170630.pdf 12 Food and Beverages at Certain Training Activities 07-10-2017
PDF icon 8013 Food and Beverages Provided in Emergency Situations 171016.pdf 13 Food and Beverages Provided during Emergencies 10-16-2017
PDF icon 8015 Sponsorships 190122.pdf 15 Sponsorships 01-22-2019
PDF icon 8020 The State's Tax Exempt Status and the Receipt of Charitable Contributiions 191230.pdf 20 The State's Tax Exempt Status and the Receipt of Charitable Contributions 07-01-2015
PDF icon 8021 Acceptance of Certain Donations to the State May Require Approval of Procurement 200713.pdf 21 Acceptance of Certain Donations to the State May Require Approval of Procurement 07-13-2020
PDF icon 8025 Bottled Water 150701.pdf 25 Bottled Water 07-01-2015
PDF icon 8030 The Purchase of Certain Kitchen Appliances with Public Monies 180924.pdf 30 The Purchase of Certain Kitchen Appliances with Public Monies 09-24-2018
PDF icon 8031 The Purchase of Cleaning Supplies 180924 (1).pdf 31 The Purchase of Supplies for Cleaning and Similar Purposes 09-24-2018
90 Special Topics
Section Title Issued Date
PDF icon 9005 Continuity of Operations- Employee and Vendor Payments 150701.pdf 05 Continuity of Operations- Employee and Vendor Payments 07-01-2015
PDF icon 9015 Transparency Website-Data Confidentiality 150701a.pdf 15 Transparency Website-Data Confidentiality 07-01-2015
PDF icon 9025 Accounting for Cost and Revenue Recoveries 160328.pdf 25 Accounting for Cost and Revenue Recoveries 03-28-2016
PDF icon 9030 Raffles and Other Gambling Activities 180129.pdf 30 Raffles and Other Gambling Activities 01-29-2018
PDF icon 9050 Employee vs. Independent Contractor 180827.pdf 50 Employee vs. Independent Contractor 08-27-2018
PDF icon 9051 Temporary Workers 200203a.pdf 51 Temporary Workers 02-03-2020
PDF icon 9052 Contractors - Considerations and Concerns 220404.pdf 52 Contractors: Considerations and Concerns 04-04-2022
PDF icon 9053 Treatment of Volunteers, Certain Interns and Employees of Other Governments 190715.pdf 53 Treatment of Volunteers, Unpaid Interns and Employees of Other Governments 07-15-2019
PDF icon 9060 Individuals Not Authorized to Purchase from State Contracts 191104.pdf 60 Individuals Not Authorized to Purchase from State Contracts 11-04-2019
95 Lists
Section Title Issued Date
PDF icon 9505 Glossary - 221107.pdf 05 Glossary 11-07-2022
PDF icon 9511 Chart of Accounts - Balance Sheet Accounts 220701.pdf 11 Chart of Accounts - Balance Sheet Accounts 07-01-2022
PDF icon 9513 Chart of Accounts - Revenue Source Accounts 220701.pdf 13 Chart of Accounts - Revenue Source Accounts 07-01-2022
PDF icon 9514 Chart of Accounts - Expenditure Object Accounts 220701.pdf 14 Chart of Accounts - Expenditure Object Accounts 07-01-2022
PDF icon 9525 Agency Name and Code Listing 220801.pdf 25 Agency Listings Sorted by Codes and Names 08-01-2022
PDF icon 9535 Citations 150821.pdf 35 Citations 08-21-2015

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