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Directive Compliance Guidelines for State Agencies

Comptroller's Directive No. 1-11

Overview

Comptroller's Directive No. 1-11, Directive Compliance Guidelines for State Agencies, rescinds and replaces Comptroller's Directive No. 1-10. 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. 1-11

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

• Items of Interest Regarding Directive No. 1-11 [PDF]
• Comptroller's Directive No. 1-11, pages 1-18, Directive Compliance Guidelines for State Agencies [PDF]
• Supplemental Information, pages 19-60, Directive Compliance Guidelines for State Agencies [PDF]
• Individual Attachments and Instructions
• Comptroller's Directive No. 1-11, 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.

• 2011 Leave Liability Dataset [Excel] - July 13, 2011
• 2011 Master Equipment Leasing Program (MELP) Listing [Excel] - July 11, 2011
• 2011 Fund Descriptions Spreadsheet [Excel] - July 07, 2011
• 2011 GAAP Master List [Excel] - June 8, 2011
• 2011 GASBS No. 34 Government-wide Revenue Classification Table [Excel] - July 08, 2011
• 2011 GASBS No. 48 Commonwealth of Virginia Intra -Entity Reporting List [Excel]
• Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
• Prior Year Energy Contract Cumulative Asset Balance By Agency List [Excel]
• Prior Year Pollution Remediation Submissions Summary [Excel]
• Prior Year Reported Intangible Balances by Agency and Category [Excel]
• Glossary [PDF]
• Frequently Asked Questions [PDF]
• GASBS No. 51 Frequently Asked Questions [PDF]

• DOA Training
  • Comptroller's Directives - Basic (An overview of the Comptroller's Directives. What are they? Why are they important?)
  • 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)
  • Comptroller's Directive - Specific (Specific guidance on the most current Comptroller's Directive, including new and upcoming pronouncements.)
  • GASB Statement 49 (An overview of the reporting requirements for GASBS No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations)
  • GASB Statement 54 (An overview of the reporting requirements for GASBS No. 54, Fund Balance Reporting and Governmental Fund Type Definitions)
  • Federal Schedules (Specific guidance on the preparation of the Federal Schedules: Directive Attachment 15 for state agencies, Attachment HE-7 for higher education institutions, and Attachment CU-5 for component units)
  • Nonreimbursement Based Grants (Specific guidance on the preparation of Directive Attachment 26 – GASB Statement 33 Federal Fund Analysis – Nonreimbursement Based Grants and an overview of nonreimbursement based grants)
  • Receivables (Provides guidance for the web-based accounts receivable data entry system, as well as specific instructions for preparation of Directive Attachment 22 – Receivables as of June 30)

If you have questions or comments regarding Comptroller's Directive No. 1-11, Directive Compliance Guidelines for State Agencies, contact John Sotos, Assistant Director, Financial Statements, Susan Jones, Acting Assistant Director, Financial Statements, or Sharon Lawrence, Director, Financial Reporting.