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General Accounting

New Information

• 2009 Fiscal Year-End Close Procedures - May 15, 2009
• Virginia Truth in Revenue Source Reporting - CARS Reports - Updated March 31, 2009
• CARS Month-End Closing Schedule - Updated August 13, 2008
• Environmental Impact Report for Agencies & Institutions (EIR) [PDF] [Excel]
  - Updated August 1, 2008
• Environmental Impact Report for Agencies & Institutions (EIR) [PDF] [Excel]
  - Updated April 11, 2008
• Environmental Impact Report for Agencies & Institutions (EIR) [PDF] [Excel]
  - Updated January 8, 2008

Important Links

• Memorandum to Fiscal Officers - Travel Charge Card Program - June 23, 2004[PDF]

Overview

The general accounting unit maintains the general ledger for the Commonwealth and produces all central information for cash-basis accounting, budget monitoring and Appropriation Act compliance. The general ledger computer system provides the means to enforce state appropriation law.

The Code of Virginia establishes the basis for statewide general accounting. Principal Code direction(s) include the following.

The Comptroller shall...maintain a complete system of general accounting to comprehend the financial transactions of every state department...all unsettled accounts on the books of the Comptroller shall be balanced on the last day of each fiscal year, and the balances brought forward on the first day of the new fiscal year. For this purpose there shall be a general ledger of accounts, which shall...show the balances due to or from the Commonwealth. (§2.2-802, §2.2-809)

The Comptroller shall...maintain unified accounting and control (by) prescribing what accounts are to be kept by each agency, in addition to the system of general accounting maintained by the Comptroller. (§2.2-803)

Organization

General Accounting has several subactivities.

Appropriation Control

This subactivity involves the internal control procedures used by state government to enforce compliance with appropriation law. Following enactment of the Appropriation Act, two agencies become responsible for ensuring that appropriation law is followed. DPB authorizes the expenditure of appropriated funds through the allotment process, while DOA enforces this authorization through the automated edits and manual procedures that support the general ledger. This subactivity includes the preparation of year-end reconciliations that account for all expenditures as authorized in the Appropriation Act.

Comptroller's Debt Setoff Program

Section 2.2-4806 of the Code authorizes the recovery of overdue debts owed the Commonwealth from amounts to be paid for procured goods and services. This is a debt setoff program similar to that used by Tax to recover debts from state tax refunds. Since its inception in 1991 through FY 2001 this program has recovered approximately $31 million in overdue debts owed the Commonwealth.

E-Commerce

• Electronic Data Interchange (EDI)
  This subactivity increases administrative efficiency and reduces costs through the replacement of check payments with automated transactions. Vendors, localities and state employees become EDI trading partners when they sign-up to receive non-payroll payments from the Commonwealth of Virginia directly in their bank accounts in lieu of checks. This subactivity involves setting up and maintaining trading partner account information; overseeing and evaluating the EDI disbursement process; researching and resolving problems; and proposing, testing and approving software or system changes. The program was implemented in April 1994. The Commonwealth has approximately thirty-four thousand trading partners accepting electronic payments.
  
  
• Charge Card Administration Activities
  
  • Purchase Card Program
    In order to reduce the volume of accounts payable transactions, the Commonwealth implemented a statewide small purchase charge card program on January 1, 1995. The program initially offered state agencies and institutions an alternative payment method when making small purchases under $5,000. Since then, the program has expanded to include a "Gold" card for making larger purchases up to $50,000. This subactivity improves administrative efficiency by consolidating multiple vendor payments and reducing associated costs.
  • Travel Charge Card Program
    In April of 2005, DOA assumed administrative oversight of the State's travel charge card program. While the cards are employee liability, their use is limited by policy to expenses related to official business travel. This program also includes agency liability charge cards for airline expenses.

General Ledger Accounting

This subactivity involves maintaining the official accounts for the Commonwealth. These accounts are recorded in the state general ledger system (CARS). Transactions are entered by agencies on-line during the workday and computer edited in nightly batch runs. Various accounting reports are generated for use by agency and DOA staff to reconcile the accounts each day and identify and resolve any discrepancies that are identified. Complex problems must be researched and resolved by DOA staff. All disbursements of public funds must be processed through the general ledger. This subactivity also includes management of the state-aid-intercept program and a daily reconciliation of the state's cash position to the books of the State Treasurer.

Information Security Officer Services Program

This activity involves providing Information Security Services to Small Agencies. The objective of this program is to help Small Agencies implement the Commonwealth of Virginia Information Technology Security Policies and Standards. Implementation of the Commonwealth's Information Technology Security Policies and Standards requires the agency to have access to information security expertise. The information security specialists responsible for this activity will provide the Small Agencies with policies, templates and consulting services to ensure that small agencies meet each of the Commonwealth's Information Technology Security Policies and Standards.

Interest Calculation

Virginia statutory and appropriation law frequently allocates interest income earned by the Treasurer to specific nongeneral funds. This subactivity includes the detailed calculations and record keeping necessary to allocate interest and demonstrate compliance with the related legal provisions.

Internal Control Compliance Quality Assurance

This activity involves reviewing state agencies implementation of Agency Risk Management and Internal Control Standards (ARMICS). These Standards provide guidance for establishing and assessing agency internal controls in order to more effectively manage risk and maintain accountability. These Standards are an extension and clarification of existing requirements contained in the annual Comptroller's Financial Reporting Directives and the Commonwealth Accounting Policies and Procedures Topic 10305, Internal Control. This activity includes the review and testing of agency internal controls and development of reports and recommendations for improvement in the agency's implementation of ARMICS. Additionally, the results of the review are used to determine the extent of training needed by agency management and staff charged with ARMICS implementation.

Loan, Line of Credit and Grant Coordination

The Appropriation Act provides for intra-governmental loans and lines of credit from the Treasury to support state programs that are anticipating nongeneral funds from federal grants and contracts, bond sales, and similar situations. This subactivity also includes the processing of state grants to nonstate agencies as authorized by the Appropriation Act and regulated by DPB.

Support Locality Revenue Deposits

DOA has general oversight for deposit reconciliation for all sources of state revenue. However, a separate subactivity involves the processing of deposits from local governments and the court system. Given the many different administrative environments found among local governments and the various state courts, DOA has assumed a higher level of processing responsibility for these deposits. Each month DOA handles an average of 33,000 local deposit certificates that account for between $55 million and $70 million in state receipts. A related responsibility is the monthly summarization and certification of recordation taxes, a portion of which are ultimately due to localities. This subactivity also includes procedures for refunding forfeited bail bonds as ordered by a court.