Auditing Resources : State Agencies

Washington's state agencies have many resources available to help them properly manage administrative, accounting and financial matters. The first three links will all open on the website of Washington's Office of Financial Management.

OFM accounting page - This page on the OFM website contains news, resources and reports related to state agency accounting and financial reporting.

State Agency Accounting Manual (SAAM) - The SAAM prescribes accounting and reporting requirements for state agencies other than Commodity Commissions per RCW 43.88.160. The manual is published by the State Office of Financial Management (OFM) and includes requirements for administrative, accounting and accountability issues and practices.

Fund Reference Manual - This manual is a complete list of all legally authorized accounts for use by state agencies.

State Technology Manual - Published by the Office of the Chief Information Officer (OCIO).

Information Technology Security Audits - The Office of the Chief Information Officer's Information Technology Security Policy No. 141 requires state agencies to have a compliance audit every three years. This page on our site provides further resources for agencies that must meet that requirement.

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