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Thank you very much for reading Financial Policies And Procedures Manual. Accounts 10 B) Recording Transactions in the General Ledger 14 C).The NAIC codified Statutory Accounting Principles (SAP) in 2001, producing the Accounting Practices and Procedures Manual (the “Manual”), which is updated P & C Actuarial Issues Associated With Implementation of. NAIC Accounting Practices and Procedures. Developed by the. Committee on Property and Liability P&C Accounting Manual. Version 4.4 Establishing a P&C Association – financial arrangements . relevant Departmental policies and procedures.