Contact Us | Search DOA: Entire Site CAPP Only

• Home
• Functional Org Chart [PDF]
• Site Contents
• General DOA Information
• Accounting and Reporting
• Financial Reporting
• Agency Risk Management and Internal Control Standards (ARMICS)
• Accounts Receivable
• Annual MELP Report
• CAFR Report
• Cash Mgmt Improvement Act (CMIA)
• Fixed Asset Accounting
• Financial Statement Directives
• Financial Reporting Forms
• GAAP Master List
• Higher Education Institution Reporting Procedures
• IRS Information Returns - 1099 Reporting
• Lease Accounting
• Pass Through Accounting
• Popular Report (PAFR)
• Preliminary Annual Report
• Prompt Payment
• Statewide Indirect Cost Allocation Plan (SICAP)
• General Accounting
• Finance and Administration
• Stimulus Accounting and Reporting
• Division of State Internal Audit
• Information Technology and Systems
• Payroll Operations
• Payroll Service Bureau
• Training Resources

Directive Compliance Guidelines for Higher Education Institutions

Comptroller's Directive No. 2-11

Overview

Comptroller's Directive No. 2-11, Directive Compliance Guidelines for Higher Education Institutions, rescinds and replaces Comptroller's Directive No. 2-10. 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. 2-11

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

• Items of Interest Regarding Comptroller's Directive No. 2-11 [PDF]
• Comptroller's Directive No. 2-11, Directive Compliance Guidelines for Higher Education Institutions [PDF]
• Individual Attachments and Instructions
• Comptroller's Directive 2-11 and attachment instructions in one file [PDF]

Additional Guidance and Documents

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

• Higher Education Institution Reporting Procedures [PDF]
• Manual Leave Liability Calculation Guidelines (Information Only) [PDF]
• Additional Information: Attachment HE-10 - Tab 3 - Part 4 regarding GASBS No.42 [PDF]
• Additional Information: Attachment HE-10 - Tab 7 - Part 16 regarding GASBS No.49 [PDF]
• Additional Information: Attachment HE-10 - Tab 3 and Tab 7 - Part 17 regarding GASBS No.51 [PDF]
• Additional Information: Attachment HE-10 - Tab 7 - Part 18 and Supplemental Item 7b regarding GASBS No.53 [PDF]
• 2011 GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List [Excel]
• 2011 Master Equipment Leasing Program (MELP) Listing [Excel] - July 11, 2011

• DOA Training
  • Higher Education Directive (Topics include: importance of the Directive submissions, changes to the Directive, and other topics)
  • Higher Education Directive - Pollution Remediation Obligations (Provides an overview of the reporting requirements for GASBS No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations, as it relates to higher education institutions.)
  • Higher Education Directive – Derivative Instruments (Provides an overview of the reporting requirements for GASBS No. 53, Accounting and Financial Reporting for Derivative Instruments, as it relates to higher education institutions.)
  • Directive Training – 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 CU-5 for component units)

If you have questions or comments regarding Comptroller's Directive No. 2-11, Directive Compliance Guidelines for Higher Education Institutions, contact Christy Tuck, Senior Lead Financial Reporting Analyst, John Sotos, Assistant Director, Financial Statements, or Sharon Lawrence, Director, Financial Reporting,