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Directive Compliance Guidelines for State Agencies

Comptroller's Directive No. 1-09 - Individual Attachments Available for Download

This page lists the attachments which are available for download individually.

# Attachment Description Available Documents Last
Revised
Instructions Attachment Reference
1 Checklist to Determine Information Required by Comptroller's Directive [PDF] [Excel] Fund Descriptions Spreadsheet [Excel]  (Added 7/8/2009)
2009 GASBS No. 34 Government-wide Revenue Classification Table (For Governmental Funds Only) [Excel]  (Added 7/8/2009)
GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List [Excel]  (Added 7/8/2009)
5/15/2009
2 Contact Survey [PDF] [Excel] N/A 5/15/2009
3 GASBS No. 14 Checklist Modified to Reflect GASBS No. 39 [PDF] [Word] N/A 5/15/2009
4 2008 Off-Balance Sheet Financial Obligations Update [PDF] [Excel] N/A 5/15/2009
5 Energy Performance Contracts [PDF] [Excel] CAPP Topic 30320 [PDF] 5/15/2009
6 Leave Liability Statement - CIPPS and Non-CIPPS Users [PDF] [Excel] Leave Liability Dataset [Excel]  (Added 7/17/2009) 7/29/2009
7 Schedule of Outstanding Installment Purchase Obligations [PDF] [Excel] Master Equipment Leasing Program (MELP) Listing [Excel] 5/15/2009
8 Schedule of Inventory on Hand as of June 30 [PDF] [Excel] N/A 5/15/2009


# Financial Statement Templates Available Documents Last
Revised
Instructions Template Reference
9 Governmental Fund [PDF] [Excel] Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF] 5/15/2009
10 Enterprise Fund [PDF] [Excel] 5/15/2009
11 Internal Service Fund [PDF] [Excel] 8/4/2009
12 Private-purpose Trust Fund [PDF] [Excel] 5/15/2009
13 Agency Fund [PDF] [Excel] 7/27/2009


# Attachment Description Available Documents Last
Revised
Instructions Attachment Reference
14 Capital Asset Accounting and Control System (FAACS) Analysis [PDF] [Excel] CAPP Topic 30325 [PDF] 7/15/2009
14A Impairment of Capital Assets [PDF] [Excel] Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF] 5/15/2009
15 Federal Schedules Instructions [PDF]
Questionnaire [Excel]
Template [Excel]
Footnotes [Excel]
Reconciliation [Excel]
DUNS Numbering Information
CFDA Listing
ARRA Website
7/9/2009
16 GASBS No. 33 Expenditure and Revenue Analysis [PDF] [Excel] Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF] 5/15/2009
17 GASBS No. 38 Short-term Debt [PDF] [Excel] N/A 5/15/2009
18 Insurance Recoveries [PDF] [Excel] N/A 5/15/2009
19 Pollution Remediation [PDF] [Excel] DOA Training
Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
5/15/2009
20 Internal Service Funds - Conversion to Government-wide Statement of Activities [PDF] [Excel] N/A 5/15/2009
21 Schedule of Prepayments as of June 30 [PDF] [Excel] Prepayments to Internal Service Funds [Excel] 8/21/2009
22 Receivables as of June 30 [PDF] [Excel] N/A 5/15/2009
23 Schedule of Retainage Payable [PDF] [Excel] N/A 8/7/2009
24 Schedule of Cash, Cash Equivalents, and Investments as of June 30 [PDF] [Excel] N/A 6/8/2009
25 Donor-restricted Endowments [PDF] [Excel] N/A 5/15/2009
26 GASBS No. 33 Federal Fund Analysis - Non-reimbursement Grants [PDF] [Excel] N/A 7/9/2009
27 Government-wide Payables and Other Accruals as of June 30 [PDF] [Excel] N/A 5/15/2009
28 Direct Billed Central Services [PDF] N/A N/A 5/15/2009
29 Adjustments [PDF] [Excel] N/A 5/15/2009
30 Report of Financial Condition - SUBMIT TO APA ONLY [PDF] N/A N/A 5/15/2009
31 Supplemental Information - Revision Control Log [PDF] [Excel] N/A 5/15/2009
32 2009 Off Balance Sheet Financial Obligations [PDF] [Excel] N/A 5/15/2009