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Financial Statement Directives and Authoritative Guidance

Directives

These directives address reporting requirements necessary to compile the Comprehensive Annual Financial Report (CAFR) as required by the Code of Virginia.

• Comptroller’s Directive No. 1-09, Directive Compliance Guidelines for State Agencies - Updated May 15, 2009
• Comptroller’s Directive No. 2-09, Directive Compliance Guidelines for Higher Education Institutions - Updated May 19, 2009
• 2009 Year End Reporting Requirements for Component Units - Updated June 10, 2009

Authoritative Guidance

The following authoritative guidance is designed to aid the preparer in completing the Comptroller's directives.

• 2009 GAAP Master List - Updated May 15, 2009
• 2009 Fund Descriptions Spreadsheet [Excel]
• 2009 Leave Liability Dataset [Excel] - Updated July 17, 2009
• 2009 GASBS No. 34 Government-wide Revenue Classification Table (For Governmental Funds Only) [Excel]
• 2009 GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List [Excel]
• 2009 Master Equipment Leasing Program (MELP) Listing [Excel]
• Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
• Glossary [PDF]