What is the SAPP Manual?

The Statewide Accounting Policies and Procedures Manual has been developed to assist state agencies in understanding budgetary and GAAP basis accounting policies and procedures for the statewide accounting system (WVFIMS), as well as those defined by the Financial Accounting & Reporting Section (FARS) of the Department of Administration in completing the State's Single Audit and Comprehensive Annual Financial Report (CAFR).  Documented in this manual are fiscal policies, accounting policies, operating procedures, and reporting requirements and capabilities.  This manual was issued as a hard copy document to each agency in July of 1998.

Who needs the SAPP Manual?

 This document is intended for fiscal agents, budgeting staff, accounting technicians, data entry personnel, and any other person who prepares, supervises, or uses information of accounting.

The information presented will assist management of State agencies by:  providing a training device and reference material for end-user and supervisory personnel; ensuring consistent application of accounting policies and procedures across state agencies; and describing principles, procedures and closing book forms to be used to generate state-wide financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP)

What's new in SAPP?

There have been some changes to past procedures.  Agency fiscal staff should carefully review the information presented.