Financial Reporting is reissuing accounting procedures and reporting guidelines from the prior year for the financing programs listed below. These procedures should be used when preparing the financial statement template for FY 2008 and thereafter. These procedures should be used when preparing the institution’s individually published financial statements; however, the specific line items for the individually published financial statements are not provided.
These procedures supercede those dated May 23, 2008. If you have any questions concerning these procedures, please contact Christy Tuck, Senior Lead Financial Reporting Analyst, at (804) 225-3180 or christy.tuck@doa.virginia.gov.