State Administrative and Accounting Manual (SAAM)

Chapter 1 Introduction Format
Section 1.10 About the Manual PDF
Section 1.20 How to Use This Manual PDF
Section 1.30 Code of Ethics for Government Financial Stewards PDF
Chapter 10 Travel Format
Section 10.10 Travel Management Requirements PDF
Section 10.20 Travel Reimbursement Principles PDF
Section 10.30 Lodging PDF
Section 10.40 Meals PDF
Section 10.50 Transportation PDF
Section 10.60 Miscellaneous Travel Expenses PDF
Section 10.70 Boards, Commissions or Committees PDF
Section 10.80 Travel Expense Claims, Payments, Reimbursements and Advances PDF
Section 10.90 Travel Rates PDF
Chapter 20 Internal Control & Audit Tracking Format
Section 20.10 Internal Control & Audit Tracking Policies PDF
Section 20.20 Internal Control Policies PDF
Section 20.30 Suspected Losses of Public Funds or Property PDF
Section 20.40 Internal Auditing Policies PDF
Section 20.50 Audit Tracking PDF
Section 20.60 Protocols for Federal Audits, Resolution, Department Initiated Audit Activity PDF
Chapter 25 Payroll Format
Section 25.10 About the Payroll Policies PDF
Section 25.15 The Central Payroll Systems PDF
Section 25.30 Wage Computations PDF
Section 25.35 Wage Reporting PDF
Section 25.40 Leave PDF
Section 25.50 Payroll Deductions and Reductions PDF
Section 25.60 Garnishments and Wage Assignments PDF
Section 25.70 Payments Methods PDF
Section 25.80 Salary Overpayment Recoveries PDF
Section 25.90 Retroactive Payments PDF
Section 25.95 Mandatory Direct Deposit PDF
Chapter 30 Fixed Assets Format
Section 30.10 About the Fixed Assets Policies PDF
Section 30.20 Valuing, Capitalizing and Depreciating Fixed Assets PDF
Section 30.30 Marking and Identifying Fixed Assets PDF
Section 30.40 Fixed Asset Inventory Records Policy PDF
Section 30.45 Fixed Asset Physical Inventory Policy PDF
Section 30.50 Fixed Asset Types PDF
Section 30.60 Fixed Asset Impairment and Insurance Recoveries PDF
Section 30.70 Fixed Asset Definitions PDF
Section 30.80 Appendices PDF
Chapter 35 Inventories Format
Section 35.10 Inventories PDF
Chapter 50 Federal Compliance Format
Section 50.20 Cost Allocation and Indirect Cost Recoveries PDF
Section 50.30 Compliance with Federal Single Audit Act PDF
Section 50.40 Cash Management Improvement Act PDF
Chapter 60 Moving Expenses Format
Section 60.10 Moving Expense Policies PDF
Chapter 70 Other Administrative Regulations Format
Section 70.10 Coffee and Light Refreshments PDF
Section 70.20 Prospective Employee Interview Expenses PDF
Section 70.30 Cellular Devices and Services PDF
Section 70.40 Gift Cards PDF
Chapter 75 Uniform Chart of Accounts Format
Section 75.10 Coding Structures PDF
Section 75.20 Account Types PDF
Section 75.30 Fund Codes PDF
Section 75.40 Agency Codes PDF
Section 75.50 Object Codes PDF
Section 75.60 Revenue Codes PDF
Section 75.70 Balance Sheet Codes PDF
Chapter 80 Accounting Policies Format
Section 80.10 About Accounting Policies, Roles and Responsibilities PDF
Section 80.20 Generally Accepted Accounting Principles PDF
Section 80.30 State Accounting and Reporting Policies PDF
Chapter 85 Accounting Procedures Format
Section 85.10 Petty Cash PDF
Section 85.20 Revenue and Cash Receipts PDF
Section 85.30 Disbursements PDF
Chapter 90 State Reporting Format
Section 90.10 General State Reporting Policies PDF
Section 90.20 Fiscal Year End Cut-Off Procedures PDF
Chapter 95 Federal Assistance Reporting Format
Section 95.10 Federal Assistance Reporting Policies and Procedures PDF
Section 95.20 Federal Assistance Reporting Instructions PDF
Chapter 100 Controller's Bulletins & Policy Memos Format
Section 100.10 Controller's Bulletins and Policy Memos PDF

**Documents are supplied in PDF format and require the free Acrobat Reader for viewing or printing. If you need an alternate format, please contact us via email or phone (207-626-8420).