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Directive Compliance Guidelines for State Agencies

Comptroller's Directive No. 1-09

Overview

Comptroller's Directive No. 1-09, Directive Compliance Guidelines for State Agencies, rescinds and replaces Comptroller's Directive No. 3-08. This Directive addresses state agency reporting requirements which are necessary to compile the Comprehensive Annual Financial Report (CAFR) of the Comptroller as required by the Code of Virginia.

Comptroller's Directive No. 1-09

This Directive is available in PDF format. Select the respective hyperlink below to download each section.

• Items of Interest Regarding Directive No. 1-09 [PDF]
• Comptroller's Directive No. 1-09, pages 1-18, Directive Compliance Guidelines for State Agencies [PDF]
• Supplemental Information, pages 19-58, Directive Compliance Guidelines for State Agencies [PDF]
• Individual Attachments and Instructions - Revised June 8, 2009
• Comptroller's Directive No. 1-09, Supplemental Information, and the Attachment Instructions in one file [PDF]

Authoritative Guidance and Other References

The following authoritative guidance and other references are designed to aid the preparer in completing the Comptroller's directives.

• 2009 Leave Liability Dataset, to be used for Attachment 6 [Excel]
• 2009 Master Equipment Leasing Program (MELP) Listing [Excel]
• Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
• Glossary [PDF]
• Frequently Asked Questions [PDF]
• Directive Training
  • Comptroller's Directive - Specific (Specific Guidance on the most current Comptroller's Directive, including new and upcoming pronouncements.)
  • Comptroller's Directives - Basic (An overview of the Comptroller's Directives. What are they? Why are they important?)
  • GASB Statement 49 (An overview of the reporting requirements for GASBS No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations)
  • Purpose of Directive Attachments (An overview of the purpose of each Directive attachment, for those new to the
    annual attachment process, or those needing a refresher)

If you have questions or comments regarding Comptroller's Directive No. 1-09, Directive Compliance Guidelines for State Agencies, contact Sharon Lawrence, Director, Financial Reporting, Doug Page, Assistant Director, Financial Reporting, or John Sotos, Assistant Director, Financial Reporting.