Virginia Department of Accounts

Comptroller's Directive No. 2-23, Directive Compliance Guidelines for Higher Education Institutions, rescinds and replaces Comptroller's Directive No. 2-22. This Directive primarily addresses higher education institution reporting requirements, which are necessary to compile the Annual Comprehensive Financial Report (ACFR) as required by the Code of Virginia.

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

• Items of Interest Regarding Comptroller's Directive No. 2-23 [PDF]
• Comptroller's Directive No. 2-23, Directive Compliance Guidelines for Higher Education Institutions [PDF]
• Individual Attachments and Instructions

• Higher Education Institution Reporting Procedures [PDF]
• Manual Leave Liability Calculation Guidelines (Informational Only) [PDF]
• VRS - GASB Statement No. 68 information
• VRS - GASB Statement No. 75 information
• DHRM - GASB Statement No. 75 information
• GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List [Excel]
• Master Equipment Leasing Program (MELP) Listing [Excel]
• Attachment HE-10 - Helpful Information [PDF]

• DOA Training
  • Higher Education Directive (Topics include: importance of the Directive submissions, changes to the Directive, and other topics)
  • Federal Schedules (Specific guidance on the preparation of the Federal Schedules: Directive Attachment 15 for state agencies, Attachment HE-7 for higher education institutions, and CU-5 for component units)

    SEFA Webinar: July 31, 2023, 2:00 pm
    SEFA webinar content [PDF]

  • Accounts Receivable (Provides guidance for the web-based accounts receivable data entry system, as well as specific instructions for preparation of Directive Attachment 21 - Receivables as of June 30)

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. 2-23, Directive Compliance Guidelines for Higher Education Institutions, contact Christy Tuck, Financial Reporting Project Lead, John Sotos, Assistant Director, Financial Reporting, or Susan Jones, Director, Financial Reporting.