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Virginia Department of Accounts

Financial Accountability. Reporting Exellence.

Directive Compliance Guidelines for Higher Education

Contact Information

Email: finrept-he@doa.virginia.gov

Comptroller's Directive No. 2-17

Overview

Comptroller's Directive No. 2-17, Directive Compliance Guidelines for Higher Education Institutions, rescinds and replaces Comptroller's Directive No. 2-16. This Directive primarily addresses higher education institution reporting requirements which are necessary to compile the Comprehensive Annual Financial Report (CAFR) of the Comptroller as required by the Code of Virginia.

Comptroller's Directive No. 2-17

This Directive is available in several formats. You can view, print, and download these files below.

  • Items of Interest Regarding Comptroller's Directive No. 2-17 [PDF]
  • Comptroller's Directive No. 2-17, Directive Compliance Guidelines for Higher Education Institutions [PDF]
  • Individual Attachments and Instructions
  • Comptroller's Directive 2-17 and attachment instructions in one file [PDF]

Additional Guidance and Documents

The following guidance and documents are designed to aid the preparer in completing the Attachment HE-10.
  • Higher Education Institution Reporting Procedures [PDF]
  • Manual Leave Liability Calculation Guidelines (Information Only) [PDF]
  • Additional Information: Attachment HE-10 - Tab 3 - Part 3 regarding GASBS No. 42 [PDF]
  • Additional Information: Attachment HE-10 - Tab 7 - Part 14 regarding GASBS No. 49 [PDF]
  • Additional Information: Attachment HE-10 - Tab 3 and Tab 7 - Part 15 regarding GASBS No. 51 [PDF]
  • Additional Information: Attachment HE-10 - Tab 7 - Part 16 and Supplemental Item 7b regarding GASBS No. 53 [PDF]
  • Additional Information: Attachments HE-5 and HE-10 - Tab 7 - Part 18 regarding GASBS No. 61 [PDF]
  • Additional Information: Attachment HE-10 - Tab 7 - Part 19 regarding GASBS No. 63 & GASBS No. 65 [PDF]
  • Additional Information: Attachment HE-10 - Tab 7 - Part 22 & Attachment HE-11 regarding GASBS No. 72 [PDF]
  • GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List [Excel]
  • Master Equipment Leasing Program (MELP) Listing [Excel]
  • Attachment HE-10 - Helpful Information [PDF]

If you have difficulty with the functionality of any of the directive courses, please contact doatraining@doa.virginia.gov. If you cannot access the Learning Center or if you need your password reset, please contact your agency's Learning Center site administrator. If you are unsure who that is, or if you have other problems accessing the Learning Center, please contact the Learning Center help desk at COVLChelpdesk@dhrm.virginia.gov.

If you have questions or comments regarding Comptroller's Directive No. 2-17, Directive Compliance Guidelines for Higher Education Institutions, contact Christy Tuck, CAFR Project Lead, John Sotos, Assistant Director, Financial Statements, or Sharon Lawrence, Director, Financial Reporting.

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

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