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Directive Compliance Guidelines for Higher Education Institutions

Comptroller's Directive No. 2-09


Email: finrept-he@doa.virginia.gov

Overview

Comptroller's Directive No. 2-09, Directive Compliance Guidelines for Higher Education Institutions, rescinds and replaces Comptroller's Directive No. 2-08. This Directive primarily addresses higher education institution 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. 2-09

This Directive is available in several formats. You can view, print, and download these files below.

Additional Guidance

The following guidance is designed to aid the preparer in completing the Attachment HE-9 and HE-10.

If you have questions or comments regarding Comptroller's Directive No. 2-09, Directive Compliance Guidelines for Higher Education Institutions, contact Sharon Lawrence, Director, Financial Reporting, Doug Page, Assistant Director, Financial Reporting, or Christy Tuck, Senior Lead Financial Reporting Analyst.