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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. 1-11, Directive Compliance Guidelines for State Agencies
• Comptroller’s Directive No. 2-11, Directive Compliance Guidelines for Higher Education Institutions
• 2011 Component Unit Year-End Reporting Memorandum

Authoritative Guidance

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

• 2011 GAAP Master List [Excel] - June 8, 2011
• 2011 GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List [Excel]
• 2011 Master Equipment Leasing Program (MELP) Listing [Excel] - July 11, 2011
• Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
• Glossary [PDF]