Below are instructions and worksheets to help agencies reconcile the state payroll revolving account and federal tax deposits.

The Statewide Accounting (SWA) Payroll Unit is offering virtual “Office Hours” the last Tuesday and Friday of each month to assist state agencies who utilize HRMS with their reconciliations.

Individuals can book 1-hour one on one appointments with a member of the SWA Payroll Unit. To book an appointment:

These resources are intended to help state agencies develop administrative and accounting policies and procedures at a more detailed level and fulfill miscellaneous requirements in the State Administrative & Accounting Manual (SAAM).

The considerations and guidelines presented below may or may not apply to each agency's specific needs or meet each agency's specific legislative authorities:

These resources help state agencies fulfill state and federal reporting requirements in Chapter 90 State Reporting and Chapter 95 Federal Assistance Reporting in the State Administrative & Accounting Manual (SAAM).

These resources help state agencies fulfill purchase card requirements as they relate to proper internal control procedures and disbursements of electronic funds in the State Administrative & Accounting Manual (SAAM).

Washington state per diem rates

Current rates - as of Oct. 1, 2024 (POV mileage rate effective January 1, 2025)

• Color map of rates by county [PDF]
• Black & white map of rates by county [PDF]
• Per diem rate tables

Past rates

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.

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.

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).