General Accounting Office

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SAAM Detailed Table of Contents
	Title/Section	Last Updated
	MASTER TABLE OF CONTENTS	12/2009
	FORWARD	09/1994

	I. GOVERNMENTAL ACCOUNTING AND FINANCIAL REPORTING
	A. Generally Accepted Governmental Accounting Principles	07/1993
	B. Single Audit	07/1993
	C. Financial Reporting	07/1993

	II. GENERAL ACCOUNTING POLICIES AND PROCEDURES
	A. General Internal Controls	06/1997
	B. Appropriations and Allotments	07/1993
	C. Cash
	1. General Cash Policies	11/1996
	2. Imprest Revolving Funds	11/1996
	D. Travel Policy	02/2008
	Supplement I: Maximum Mileage, Lodging and Meal Reimbursements	01/2008
	Supplement II: List of Statutory Authority	01/2008
	Supplement III: Business versus Commuting Examples	01/2008
	Supplement IV: HRIS Pay Codes and AFIS COBJs related to Travel	01/2008
	Supplement V: Airport Parking Fees	02/2008
	E. Receivables/Revenues	07/1993
	F. Inventories	07/1993
	G. Long-lived Resources: Capital Assets, etc.
	1. Long-lived Resources: Capital Assets, etc.	12/2009
	2. Recording the Capital Assets in the AFIS Fixed Asset System	12/2009
	3. Error Corrections Using FAS	06/2001
	4. Capital Leases	06/2001
	H. Disbursements (Purchasing, Receiving and Accounts Payable)
	1. Disbursements (Purchasing, Receiving and Accounts Payable)	06/1997
	2. 1099-Misc Reporting	11/1996
	I. Personnel and Payroll	07/1993
	J. Electronic Data Transmission	07/1993
	K. Applications Security (see also AFIS Security Information)	07/1997
	L. Year End Contracting and Prior Period Payments	06/2004
	M. Federal Financial Assistance	09/2000
	N. Inter-fund Transactions (see also GAO Technical Bulletin 95-6)	07/1993
	O. Warrants	04/1994
	P. Leases	04/1994
	Q. Cash Receipts	11/1996
	R. Retiree Accumulated Sick Leave Program (see also RASL Information)	09/2006
	S. Reimbursement of Employee Relocations	12/2001

	III. STATE OF ARIZONA ACCOUNTING SYSTEM
	A. Arizona Financial Information Systems (see GAO AFIS section)
	B. Payroll System	07/1993
	C. Additional Payroll Information - external information outside of SAAM
»	* Payroll Information
»	* Revised Federal & State Income Tax Withholding Tables
»	* Human Resources Information System (HRIS) Website

	IV. CHART OF ACCOUNTS
	A. Active
	1. Chart of Accounts - AY10 and Later - Balance Sheet	12/2009
	2. Chart of Accounts - AY10 and Later - Revenue Accounts	12/2009
	3. Chart of Accounts - AY10 and Later - Expenditure Accounts	12/2009
	B. History
	1. Chart of Accounts - AY98 through AY09 - Balance Sheet	12/2009
	2. Chart of Accounts - AY98 through AY09 - Revenue Accounts	12/2009
	3. Chart of Accounts - AY98 through AY09 - Expenditure Accounts	12/2009

	V. APPENDICES
»	GAO Technical Bulletins - Please check this page frequently for updates to the SAAM
»	GAO Online Forms - Please check this page frequently for updated forms related to SAAM
	A. List of Agencies Sorted by Agency Code	04/2007
	B. List of Agencies Sorted by State Function	04/2007
	C. List of Funds	07/1993
	D. List of Transaction Codes	07/1993
	E. Records Retention and Disposition Schedule (see also Records Management Division)	06/1997
	F. Glossary	07/1993