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Virginia Department of Accounts

Financial Accountability. Reporting Exellence.

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Agency Risk Management and Internal Control Standards (ARMICS)

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Contact Information

Amanda R. Morris, CFE
Voice: (804) 225-2542
Email: amanda.morris@doa.virginia.gov or
ARMICS@doa.virginia.gov
FAX: (804) 518-4954

Links

Implementation and Evaluation Tools

  • CAPP Topic 10305, Internal Control [PDF] - September 2015
       Cardinal Version  [PDF] - September 2015
  • ARMICS FAQs - September 2015 [PDF]
  • ARMICS Online Training - July 19, 2011 [PPT]
  • ARMICS Roundtable - Detailed Implementation Slides - July 13, 2007 [PPT]
  • Responses to RFI For Consulting Services - February 12, 2007 [PDF] [Word]
  • Memorandum from Comptroller to Heads of All State Agencies and Institutions - May 12, 2008 [PDF]
  • Comptroller's Directive 1-08: Required Implementation of Agency Risk Management and Internal Control Standards - May 12, 2008 [PDF]
  • Comptroller's Directive 1-07: Required Implementation of Agency Risk Management and Internal Control Standards - November 15, 2006 [PDF]
  • Agency Risk Management and Internal Control Standards - September 2015[PDF]
  • ARMICS Review Checklist - June 2015 [PDF] [Word]
  • Revised ARMICS Process or Transaction-level Assessment Template - June 2015 [Excel]
  • ARMICS COSO Crosswalk - September 2015 [PDF]
  • ARMICS Update - "What's New?" - September 2015 [PDF]

Certification Tools

  • Appendix A - Certification of Internal Controls [PDF]

ARMICS Certification Receiving Process

  1. Certifications are received in one of four ways:
    1. E-mail

      Scanned copy of the certification sent to ARMICS@doa.virginia.gov

    2. U.S. Mail

      Assistant Director, Finance and Administration

      Virginia Department of Accounts

      PO Box 1971

      Richmond, VA 23218-1971

    3. DGS Interagency Mail

      DOA - ARMICS

      Agency 151

      Monroe Building, 2nd Floor

    4. Hand Delivered to the Finance and Administration Unit

      2nd Floor (Monroe Building)

  2. The Assistant Director can sign a delivery receipt if requested.
  3. Each Certification will be clocked in on the 2nd floor noting the date received.
  4. Each Certification will be logged into the applicable Fiscal Year receiving log.
  5. Certifications will be filed in agency number order.

Cash Management Improvement Act (CMIA)

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Contact Information

Penny B. Williams
Indirect Cost Coordinator
Voice: (804) 225-3804
Email: cmia@doa.virginia.gov or Penny.Williams@doa.virginia.gov
Fax: (804) 225-4250

General Information

Title 31 U.S.C (the Cash Management Improvement Act of 1990) imposes on the states a responsibility to develop and negotiate agreements governing the flow of cash from the U.S. Treasury to the Commonwealth. Careful analysis and monitoring of this program is critical due to the interest penalty that accrues for the time that a state agency holds federal cash.

Forms and Instructions

  • CMIA Interest Calculation and Reporting Instructions [PDF]
  • CMIA Program Component Profile [PDF]
  • CMIA Worksheet for Interest Calculations [Excel]

Commonwealth Accounting Policies and Procedures (CAPP) Manual

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Overview

The CAPP Manual documents the policies and procedures associated with the Commonwealth's centralized accounting and financial systems. The manual consists of 150 topics and spans over 2,400 pages. All topics are located online in portable document format (.pdf), except for one which contains lengthy report samples (see below).

For further detail about the Manual's structure see CAPP Topic 10105, Structure of the Manual [PDF].

Links

Updates

  • CAPP Update 149 - CAPP Manual Update (April 2016) [PDF]
  • CAPP Update 148 - CAPP Manual Update (December 2015) [PDF]
  • CAPP Update 147 - CAPP Manual Update (December 2015) [PDF]
  • CAPP Update 146 - CAPP Manual Update (September 2015) [PDF]
  • CAPP Update 145 - CAPP Manual Update (September 2015) [PDF]
  • CAPP Update 144 - CAPP Manual Update (June 2015) [PDF]
  • CAPP Update 143 - CAPP Manual Update (April 2015) [PDF]
  • CAPP Update 142 - CAPP Manual Update (December 2014) [PDF]
  • CAPP Update 141 - CAPP Manual Update (September 2014) [PDF]
  • CAPP Update 140 - CAPP Manual Update (August 2014) [PDF]

Status Summary

The CAPP Manual Status Summary[PDF] provides current revision date and page length for each topic.

Topic Offline

Topic No. 70260 (CARS Reports) contains lengthy report samples and is not available online. Contact Rudy Burgess to receive a pdf of this topic containing CARS report samples.

Commonwealth Vendor Group Secure Forms

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Contact Information

General Information

The Code of Virginia - Chapter 806, Item 260 B.2. requires the establishment of a single vendor database. As a result, the Commonwealth Vendor Group (CVG) was implemented in 2013. CVG is responsible for the management of the statewide vendor table in Cardinal, the Commonwealth's new financial management system replacing CARS.

CVG provides daily maintenance, research, analysis, and customer service for all fiscal and procurement vendors present in Cardinal. While working with the Department of General Service's e-Procurement (eVA) Team, CVG is able to provide agencies, vendors, and all appropriate parties with up to date, accurate, and timely information.

The Commonwealth Vendor Group keeps up to date vendor records ensuring all entered uniformly and consistently. The following processes are in place to achieve the most accurate state wide vendor table:

  • Internal Revenue Service (IRS) TIN Matching Program
  • U.S. Department of Treasury Financial Sanctions Program

The Commonwealth Vendor Group is responsible for the following aspects of vendor maintenance:

  • Add/Update Fiscal Vendor Information
  • Review/Maintenance of Procurement Vendor Information in partnership with the eVA Team
  • Handle customer service inquiries regarding all vendors in Cardinal

Commonwealth of Virginia Substitute W-9 PDF

Application page

Forms

Electronic Data Interchange Program

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Contact Information

Hotline: (804) 692-0473
Email: edi@doa.virginia.gov
Fax: (804) 414-9896

General Information

The purpose of this section is to provide your organization with information and facts about the Commonwealth of Virginia's Electronic Data Interchange (EDI) program. EDI was implemented in May 1994. This program allows for the electronic exchange of payment and remittance information between the Commonwealth and our Trading Partners.

EDI combines Electronic Funds Transfer (EFT) with Electronic Data Interchange (EDI) capabilities to electronically transmit payment and remittance data to your organization. EDI is a low cost alternative to the traditional paper check method of payment. EDI electronically transfers funds from the Commonwealth's bank account to your organization's designated bank account. These electronic payments are processed through the Automated Clearing House (ACH) network. The EDI process allows our trading partners to have access to the funds on the due date.

When considering all of the costs associated with check processing, ACH payments are actually less expensive to process for both the Commonwealth and your organization. The EDI Guide [PDF] [Word] explains the methods for electronically receiving your funds and remittance data. Remittance data can be obtained via:

The Commonwealth of Virginia is responsible for the following processing costs:

  • Origination of the payment
  • Transmitting the remittance data to the bank; and
  • Posting the remittance data to REDI Virginia

Note: Your organization is responsible for any fees related to electronic payment processing charged by your bank.

Forms

Financial Statement Directives and Authoritative Guidance

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Contact Information

Directives

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

Indirect Cost Plans

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This subactivity is responsible for preparing two indirect cost allocation plans. The first is prepared in accordance with OMB Federal Circular 2 CFR, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is used by agencies entitled to recover indirect costs from federal grants and contracts. DOA's plan is audited and approved by the federal government on behalf of the Commonwealth. The second "full costing" plan is developed for DPB that supports the recovery of indirect costs borne by the General Fund on behalf of nongeneral funded agencies and programs. The Appropriation Act is used to recover these costs for the General Fund.

IRS Information Returns - 1099 Reporting

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Contact Information

Penny B. Williams
Indirect Cost Coordinator
Voice: (804) 225-3804
Email: 1099@doa.virginia.gov
or Penny.Williams@doa.virginia.gov
Fax: (804) 225-4250

General Information

  • What's New for 1099 Reporting [PDF]
  • Information Returns Reporting Schedule for Calendar Year 2016 - Memorandum dated December 8, 2016 [PDF]
  • CAPP Topic 20319 - Electronic Federal Tax Payments Processing [PDF] - Revised December 2016
  • CAPP Topic 20320 - Information Returns Reporting [PDF] - Revised December 2016

Calendar Year/Tax Year Information Returns Compliance Survey

Statewide Indirect Cost Allocation Plan (SICAP)

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Contact Information

Penny B. Williams
Indirect Cost Coordinator
Voice: (804) 225-3804
Email: finrept@doa.virginia.gov
or Penny.Williams@doa.virginia.gov
Fax: (804) 225-4250

Overview

The 2015 Fixed Costs By Agency Schedule (Schedule A) represents the most current approved information available for inclusion in your agency's cost allocation plan or indirect cost rate proposal for the fiscal year ended June 30, 2015. The SICAP was prepared in accordance with the requirements of the Code of Federal Regulations (CFR) 2 CFR, Part 225, formerly the Office of Management and Budget Circular A-87, and was approved by the Department of Health and Human Services (DHHS) on January 22, 2015.

You should include these costs in addition to your agency indirect costs, as required by the Indirect Cost Recoveries From Grants and Contracts section of the current Appropriation Act and CAPP Section 20705, "Indirect Cost Recovery," to facilitate recovering the maximum indirect costs.

Agencies that have been appropriated their estimated indirect cost recoveries must also prepare cost allocation plans or indirect cost proposals. Recoveries that are appropriated must also be recorded using the appropriate revenue source codes specified in CAPP Section 20705. Agencies should ensure that the appropriate CAPP Manual version, CARS or Cardinal, is referenced.

Fixed Costs by Agency Schedule

Fixed Costs by Agency Schedule are available on-line for the following years:


Contact Information

Phone Number:

Main: (804) 225-3038
Fax: (804) 371-8587

Street Address:

Department of Accounts
James Monroe Building
101 North 14th Street,
2nd Floor
Richmond VA 23219-3638

Mailing Address:

Department of Accounts
PO Box 1971
Richmond VA 23218-1971

Directions

About DOA

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Cardinal Project

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