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