Financial Statement Directives and Authoritative Guidance
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. 1-15, Directive Compliance Guidelines for State Agencies Coming Soon
Comptroller's Directive No. 2-15, Directive Compliance Guidelines for Higher Education Institutions Coming Soon
2015 Component Unit Year-End Reporting Memorandum Coming Soon