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Commonwealth Accounting Policies and Procedures (CAPP) Manual
Table of Contents

Scroll to the HYPERLINKED TOPIC NUMBER to view a specific topic or use your browser's Edit/Find feature to key-word search for a topic title. Respective E-mail contacts are provided for any questions.

Volume 1 - Policies and Procedures

10000 Overview

• 10100 Foreword
  • 10105 Structure of the Manual michael.rider@doa.virginia.gov
• 10200 Financial Management
  • 10205 Agency Response to APA Audit finrept@doa.virginia.gov
• 10300 Internal Control Guidance
  • 10305 Internal Control finrept@doa.virginia.gov

20000 General Accounting

• 20100 Appropriations
  • 20105 Appropriations, Allotments and Transfers gacct@doa.virginia.gov
  • 20110 Operating Expenditure Plan gacct@doa.virginia.gov
• 20200 Cash Receipts Accounting
  • 20205 Deposits gacct@doa.virginia.gov
  • 20210 Bank and Cash Management Services (DOT) - gacct@doa.virginia.gov
  • 20215 Investment of Funds (DOT) - gacct@doa.virginia.gov
• 20300 Cash Disbursements Accounting
  • 20305 Receiving Reports gacct@doa.virginia.gov
  • 20310 Expenditures gacct@doa.virginia.gov
  • 20315 Prompt Payment gacct@doa.virginia.gov
  • 20319 Electronic Federal Tax Payments Processing payroll@doa.virginia.gov
  • 20320 Information Returns Reporting 1099@doa.virginia.gov
  • 20325 Revenue Refunds gacct@doa.virginia.gov
  • 20330 Petty Cash gacct@doa.virginia.gov
  • Travel Regulations - General Accounting - gacct@doa.virginia.gov
    • Regulations Effective 10/01/2011 20335
    • Regulations Effective 10/01/2010 20335
  • 20336 Agency Travel Processing gacct@doa.virginia.gov
  • 20340 Capital Outlays gacct@doa.virginia.gov
  • 20345 Moving and Relocation gacct@doa.virginia.gov
  • 20350 Non-State Funds gacct@doa.virginia.gov
  • 20355 Purchasing Charge Card cca@doa.virginia.gov
  • 20360 Travel Charge Card cca@doa.virginia.gov
• 20400 Inter- and Intra- Agency Transactions
  • 20405 Inter-Agency Transactions gacct@doa.virginia.gov
  • 20410 Intra-Agency Transactions gacct@doa.virginia.gov
• 20500 Accounts Receivable
  • 20505 Accounts Receivable finrept@doa.virginia.gov
• 20600 Federal Grants Management
  • 20605 Federal Grants Management payroll@doa.virginia.gov
• 20700 Indirect Cost Recovery
  • 20705 Indirect Cost Recovery finrept@doa.virginia.gov
• 20800 Loans
  • 20805 Loans gacct@doa.virginia.gov
• 20900 Reconciliation Procedures
  • 20905 CARS Reconciliation Requirements gacct@doa.virginia.gov
  • 20910 Suspense/Bank Deposit Reconciliation Procedures gacct@doa.virginia.gov
• 21000 Records Retention/Disposition
  • 21005 Records Retention and Disposition admin@doa.virginia.gov

30000 Fixed Asset and Lease Accounting

• 30100 FAACS Overview
  • 30105 Introduction finrept@doa.virginia.gov
• 30200 Asset Acquisition
  • 30205 Acquisition Method finrept@doa.virginia.gov
  • 30210 Acquisition Valuation finrept@doa.virginia.gov
• 30300 Asset Classification
  • 30305 Capitalized or Controlled Assets finrept@doa.virginia.gov
  • 30310 Asset Categorization finrept@doa.virginia.gov
  • 30315 Nomenclature Codes finrept@doa.virginia.gov
  • 30320 Energy Performance Contracts finrept@doa.virginia.gov
  • 30325 Software and Other Intangible Assets finrept@doa.virginia.gov
• 30400 Asset Revaluations
  • 30405 Additions, Renovations, and Repairs finrept@doa.virginia.gov
• 30500 Asset Control and Management
  • 30505 Physical Inventory finrept@doa.virginia.gov
  • 30510 Asset Maintenance finrept@doa.virginia.gov
  • 30515 Supplies and Materials Inventory finrept@doa.virginia.gov
• 30600 Asset Depreciation
  • 30605 Useful Life finrept@doa.virginia.gov
  • 30610 Depreciation Methods and Calculations finrept@doa.virginia.gov
• 30700 Surplus Property
  • 30705 Surplus Property Management finrept@doa.virginia.gov
• 30800 Asset Disposal
  • 30805 Disposal Management finrept@doa.virginia.gov
• 30900 Reconciliation and Error Correction
  • 30905 Requirements finrept@doa.virginia.gov
• 31000 Reporting
  • 31005 Transaction and Year End finrept@doa.virginia.gov
  • 31010 Summary Users finrept@doa.virginia.gov
• 31100 Federal Asset Accounting
  • 31105 Federal Requirements finrept@doa.virginia.gov
• 31200 Lease Accounting
  • 31205 Introduction finrept@doa.virginia.gov
  • 31210 Economic Analysis finrept@doa.virginia.gov
  • 31215 LAS Transactions finrept@doa.virginia.gov
  • 31220 LAS Reporting finrept@doa.virginia.gov

40000 Leave Accounting

• 40100 Introduction to the Leave Accounting System
  • 40105 System Overview payroll@doa.virginia.gov
• 40200 Establishing/Maintaining Leave Records
  • 40205 Employee Leave Profile Data payroll@doa.virginia.gov
  • 40210 Leave Maintenance payroll@doa.virginia.gov
• 40300 Leave Activity Reporting
  • 40305 Leave Activity Reporting payroll@doa.virginia.gov
• 40400 Inquiry and Reporting
  • 40405 Online Inquiry and Reporting payroll@doa.virginia.gov
  • 40410 Error Messages payroll@doa.virginia.gov

50000 Payroll Accounting

• 50100 Overview of Commonwealth Integrated Payroll/Personnel System (CIPPS)
  • 50105 CIPPS Introduction payroll@doa.virginia.gov
  • 50110 CIPPS Navigation payroll@doa.virginia.gov
  • 50115 Menu/Link Functions payroll@doa.virginia.gov
  • 50120 Automated Changes payroll@doa.virginia.gov
  • 50125 Programmatic Data payroll@doa.virginia.gov
  • 50130 Batch Processing and Balancing payroll@doa.virginia.gov
  • 50135 Pending File payroll@doa.virginia.gov
• 50200 Establish/Maintain Company Profile Information
  • 50205 Agency Information payroll@doa.virginia.gov
  • 50210 User Security payroll@doa.virginia.gov
• 50300 Establish/Maintain Employee Profile Information
  • 50305 New Employee Adds payroll@doa.virginia.gov
  • 50310 Rehires and Employee Data Maintenance payroll@doa.virginia.gov
  • 50315 Employee Tax Maintenance payroll@doa.virginia.gov
  • 50320 Terminations payroll@doa.virginia.gov
• 50400 Deductions
  • 50405 Court-Ordered Withholdings payroll@doa.virginia.gov
  • 50410 Retirement - VRS and ORP payroll@doa.virginia.gov
  • 50415 Retirement - Salary Reduction Plans payroll@doa.virginia.gov
  • 50420 Retirement - Cash Match Plans payroll@doa.virginia.gov
  • 50425 Group and Optional Life Insurance payroll@doa.virginia.gov
  • 50430 Health Insurance payroll@doa.virginia.gov
  • 50435 Flexible Spending Accounts payroll@doa.virginia.gov
  • 50445 Direct Deposit payroll@doa.virginia.gov
  • 50450 Parking/Transportation payroll@doa.virginia.gov
  • 50455 Miscellaneous Employee Deductions payroll@doa.virginia.gov
• 50500 Paying the Employee
  • 50505 Time and Attendance payroll@doa.virginia.gov
  • 50510 Unpaid Leaves of Absences and Overpayments payroll@doa.virginia.gov
  • 50515 Special Payments payroll@doa.virginia.gov
  • 50520 Workers' Compensation Non-VSDP payroll@doa.virginia.gov
  • 50525 Virginia Sickness & Disability Program payroll@doa.virginia.gov
  • 50530 Void Payments payroll@doa.virginia.gov
  • 50535 Employer Provided Fringe Benefits payroll@doa.virginia.gov
    • COV Mobile Device Allowance Agreement Form[PDF]
• 50600 Tax and Deduction Adjustments
  • 50605 Tax and Deductions Overrides payroll@doa.virginia.gov
• 50700 Masterfile Updates
  • 50705 Employee and Tax Masterfile Updates payroll@doa.virginia.gov
• 50800 Payroll Certification
  • 50805 Certification Overview payroll@doa.virginia.gov
  • 50810 Pre Certification Activities payroll@doa.virginia.gov
  • 50815 Payroll Certification payroll@doa.virginia.gov
  • 50820 Post Certification Activities payroll@doa.virginia.gov
• 50900 Reconciliation
  • 50905 Monthly Reconciliation payroll@doa.virginia.gov
  • 50910 Quarterly Reconciliation and Certification payroll@doa.virginia.gov
  • 50915 Calendar Year-End Reconciliation and Certification payroll@doa.virginia.gov

Volume 2 - Classification and Coding Structure

60000 Classification and Coding Structure

• 60100 CARS
  • 60101 Chart of Accounts gacct@doa.virginia.gov
  • 60102 General Ledger Account Codes gacct@doa.virginia.gov
  • 60103 Transaction Codes gacct@doa.virginia.gov
  • 60104 Agency and FIPS Codes gacct@doa.virginia.gov
  • 60105 Cost Codes gacct@doa.virginia.gov
  • 60106 Fund Codes gacct@doa.virginia.gov
  • 60107 Program Codes gacct@doa.virginia.gov
  • 60108 Expenditure Codes gacct@doa.virginia.gov
  • 60109 Revenue Source Codes gacct@doa.virginia.gov
  • 60110 Project Codes gacct@doa.virginia.gov
  • 60111 Vendor Edit Table gacct@doa.virginia.gov
  • 60112 Table Maintenance gacct@doa.virginia.gov
  • 60113 CARS Forms Index gacct@doa.virginia.gov
• 60200 CIPPS
  • 60201 CIPPS CODES payroll@doa.virginia.gov
• 60300 FAACS Online
  • 60301 Data Element Codes finrept@doa.virginia.gov
  • 60302 Nomenclature Codes finrept@doa.virginia.gov
  • 60303 Error Messages finrept@doa.virginia.gov
  • 60304 Funding Source Codes (FAACS) finrept@doa.virginia.gov 
  • 60305 Federal Cost Category Codes (FAACS) finrept@doa.virginia.gov

Volume 3 - Automated System Applications

70000 Automated System Applications

• 70100 Agency-Based Accounting Systems
  • 70105 Agency-Based Automated Accounting Systems gacct@doa.virginia.gov
• 70200 CARS
  • 70205 Introduction to CARS gacct@doa.virginia.gov
  • 70210 CARS Magnetic Media Interface Requirements gacct@doa.virginia.gov
  • 70215 Online Terminal Guide gacct@doa.virginia.gov
  • 70220 Security gacct@doa.virginia.gov
  • 70225 Descriptor Tables gacct@doa.virginia.gov
  • 70230 Data Entry gacct@doa.virginia.gov
  • 70235 Input Batching gacct@doa.virginia.gov
  • 70240 Batch Tracking gacct@doa.virginia.gov
  • 70245 Financial Inquiry gacct@doa.virginia.gov
  • 70250 Error Messages gacct@doa.virginia.gov
  • 70255 Data Elements gacct@doa.virginia.gov
  • 70260 CARS Reports gacct@doa.virginia.gov
  • 70265 Error Correction (2 Blank Forms Included) gacct@doa.virginia.gov
• 70300 FAACS Online
  • 70305 Overview (3 Blank Forms Included) finrept@doa.virginia.gov
  • 70310 Security finrept@doa.virginia.gov
  • 70315 Logging On and Off finrept@doa.virginia.gov
  • 70320 System Flow finrept@doa.virginia.gov
  • 70325 Data Entry finrept@doa.virginia.gov
  • 70330 Error Correction finrept@doa.virginia.gov
  • 70340 Data Element Change finrept@doa.virginia.gov
  • 70345 Table Inquiry/Maintenance finrept@doa.virginia.gov
  • 70355 FAACS Download finrept@doa.virginia.gov
  • 70360 Interface Requirements finrept@doa.virginia.gov
  • 70365 Reports finrept@doa.virginia.gov
• 70500 Payroll Accounting
  • 70505 CIPPS Error Messages payroll@doa.virginia.gov
  • 70510 CIPPS Magnetic Media Interface Requirements payroll@doa.virginia.gov
  • 70515 PAYLINE payroll@doa.virginia.gov
• 70600 Lease Accounting System (LAS)
  • 70605 LAS Input Documents (3 Blank Forms Included) finrept@doa.virginia.gov
  • 70610 LAS Reports finrept@doa.virginia.gov
  • 70615 LAS Security finrept@doa.virginia.gov
  • 70620 LAS Logging On and Logging Off finrept@doa.virginia.gov
• 70700 Financial Information Download System
  • 70705 FINDS: CARS and 1099 Downloading dba@doa.virginia.gov
  • 70710 FINDS: CIPPS System Overview payroll@doa.virginia.gov
  • 70715 FINDS: Accessing CIPPS-FINDS Overview payroll@doa.virginia.gov
  • 70720 FINDS: CIPPS Report Data payroll@doa.virginia.gov
  • 70725 FINDS: CIPPS Masterfile Data payroll@doa.virginia.gov
  • 70730 FINDS: Executing CIPPS Requests and Transferring Files payroll@doa.virginia.gov
  • 70735 FINDS: CIPPS Payroll Audit Tool (PAT) payroll@doa.virginia.gov
• 70800 1099 Adjustment and Reporting Program
  • 70805 1099 Adjustment and Reporting Program (ARS) 1099@doa.virginia.gov