Below are instructions and sample calculations for garnishment writs as well as solutions and sample letters for salary overpayments. The sample letters for overpayments can be modified to add other relevant employee information and/or account coding data.

These documents are for use by payroll staff of Washington state agencies and colleges only.

The Single Audit is a comprehensive financial statement and federal awards audit which must be completed by the State of Washington each year. The Single Audit is performed to ensure the State uses its federal funds appropriately and is in compliance with all applicable requirements and regulations of each grant award. Federal expenditures by all state agencies, including institutions of higher education, are included in the scope of the statewide Single Audit.

These resources are intended to help state agencies fulfill federal employment tax law requirements.  Below are links to resources from the Internal Revenue Service (IRS) and Social Security Administration (SSA).

Several of the listed sites include links to other important documents, sites, or available services.

Download the 2016 Single Audit Report as a single document or choose report sections below.

Table of Contents

Download the 2015 Single Audit Report as a single document or choose report sections below.

Table of Contents

These resources are intended to help state agencies fulfill federal employment tax law requirements.

These resources help state agencies fulfill certificate of participation accounting and reporting requirements in Chapter 80 and Chapter 85 in the State Administrative & Accounting Manual (SAAM).

These resources are intended as guidelines to help state agencies fulfill policy and procedure requirements in the State Administrative & Accounting Manual (SAAM). Agencies are encouraged to customize these resources to develop approaches that address their individual needs.