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The Mississippi Agency Accounting Policies and Procedures (MAAPP) Manual contains information regarding the Statewide Automated Accounting System (SAAS), Statewide Payroll and Human Resource System (SPAHRS), and other state accounting issues. Documented in this manual are fiscal policies, accounting principles, controls, operating procedures and reporting requirements. The Department of Finance and Administration/ Office of Financial Reporting is responsible for maintaining the manual.


Revision Listing
01 Introduction 25

Chart of Accounts

03 Accounting Principles 26 Agency Accounting Records
07 Funds  27

GAAP Reporting

08 Budgets   GAAP Packet Forms (PDF)
09 Purchasing   GAAP Packet Forms (Excel and Word)
11 Expenditures   Contingent Liability Application
13 Travel 28 1099 Reporting
  Travel Forms 29 Miscellaneous
15 Payroll 30 Internal Control 
16 Electronic Payments to Agencies   Internal Control Exhibits (PDF)
17 Vendor File   Internal Control Exhibits (Word)
19 Warrants 31 Internal Auditing
21 Receipts    
23 Capital Assets

The MAAPP Manual has been separated into manageable files which are listed above. In order to view these files you must have Adobe Reader® loaded on your computer. (The Adobe Reader software is available for Microsoft Windows, Apple Mac's, and selected Unix operating systems. It may be downloaded from Adobe System's World-Wide Web.)

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