SAAM Additions, Updates, and Drafts Effective December 20, 2021

New or updated Sections, if any, of the State of Arizona Accounting Manual (SAAM) listed below have been posted to /publications/saam.

Changes contained in updated SAAM sections can easily be identified using the instructions contained in SAAM 0007.

New or updated SAAM Drafts, if any, have been posted to /publications/saam/saam-draft.

Drafts are posted for comment and do not reflect policy statements that are in effect. Agencies are requested to review any Drafts within sixty (60) days of initial posting and send their comments to [email protected].

 

Updated  SAAM Section(s)

1015

Accounting and Reporting: Statewide Financial Reporting The ACFR and the AFR

Updated name of ACFR.

2040

Current Assets: Inventories

Updated name of ACFR.

2526

Long-lived Resources: Construction and Development in Progress

Updated name of ACFR and added updates for substantial completion and multiple dates for completion.

2555

Long-lived Resources: Transfers of Fixed Assets between Agencies

Updated name of ACFR and the Surplus form name and on-line tool.

2560

Long-lived Resources: Lost, Stolen or Destroyed Fixed Assets

Updated the Surplus form name, Surplus on-line tool, and the process.

2561

Long-lived Resources: Disposals of Fixed Assets

Updated name of ACFR, the Surplus form name, Surplus on-line tool, QRG reference, and contact information.

2562

Long-lived Resources: Trade-ins, Warranty Replacements and Cannibalization of Fixed Assets

Updated name of ACFR.

8032

Miscellaneous: The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19)

The expiration date has been extended until March 31, 2022.

 

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.

Date