SAAM Additions and Updates, Effective December 7, 2015
New, updated or newly finalized Sections, if any, of the State of Arizona Accounting Manual (SAAM) listed below have been posted to /publications/saam.
New or updated Draft Sections, if any, have been posted to /publications/saam/saam-draft. Agencies are requested to review any new Drafts within sixty (60) days of posting and send their comments to [email protected].
| New Final SAAM Sections (Original Postings and Finalized Drafts) | ||
|---|---|---|
| 5508 | Payroll and Personnel: Independent Contractors Considerations and Concerns | Discusses the implications of the U.S. Department of Labor's "economic realities" test in determining whether a worker is properly categorized as an employee or independent contractor. |
| 5521 | Payroll and Personnel: HRIS Valid Accounts for Direct Deposits | Updates procedures dealing with payroll direct deposits. |
| 7005 | Grants: eCivis and AFIS | Remarks upon the transfer of data from eCivis to AFIS. |
| 9525 | Lists: Agency Listings Sorted by Codes and Names | As its title indicates, simply provides a reference linking agency names and their codes in various statewide automated systems. |
| New Draft SAAM Sections | ||
|---|---|---|
| 8030 | Miscellaneous: The purchase of Certain Kitchen Appliances with Public Monies | Proposes a policy allowing agencies to purchase refrigerators and microwave ovens. |
| Updated SAAM Sections | ||
|---|---|---|
| 2011 | Current Assets: Imprest Funds, Revolving Funds and Petty Cash | Sets forth a new email address for year-end closing package and bank reconciliation reporting to the GAO. |
| 2515 | Long-lived Resources: Information Technology Resources | Adds a statement to the effect that long-lived IT resources not meeting the capitalization requirement will be treated as memo assets in AFIS. |
| 2551 | Long-lived Resources: Long-lived Resources Acquired by Gift, Confiscation, Escheat or Court Award | States the fact that any restrictions that may apply to resources acquired by these means should be recorded. |
| 2555 | Long-lived Resources: Transfers of Fixed Assets between Agencies | Provides instructions as to how the Form SP-101 may be acquired. |
| 2560 | Long-lived Resources: Lost, Stolen or Destroyed Fixed Assets | Provides instructions as to how the Form SP-101 may be acquired. |
| 2561 | Long-lived Resources: Disposals of Fixed Assets | Provides instructions as to how the Form SP-101 may be acquired. |
| 2570 | Long-lived Resources: Document Retention for Long-lived Resources | Updates a statutory citation. |
| 4520 | Expenditures, Expenses and Disbursements: Disbursements | Adds “late fees or similar charges” to interest in dealing with delinquent payments. |
| 5506 | Payroll and Personnel: Employee vs. Independent Contractor | Changes made to expand from the initial twenty criteria used in the determination to twenty-six. |
| 5536 | Payroll and Personnel: Miscellaneous Employee Reimbursements | Clarifies that fact that this policy deals only with reimbursements not dealt with elsewhere. |
| 5557 | Payroll and Personnel: Employee Recognition Activities | Provides additional clarification about managers’ and employees’ funds. |
| 5575 | Payroll and Personnel: Retiree Accumulated Sick Leave Program | Specifies that only one RASL benefit may be paid from each retirement plan in which an employee was a member. |
Comments, corrections, complaints and compliments should be emailed to [email protected]. Please include the number of the SAAM section and relevant paragraph(s) (SAAM NNNN-nn.nn.nn) in the subject line.
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