Directive Compliance Guidelines for State Agencies
Contact Information
Overview
Comptroller's Directive No. 1-23, Directive Compliance Guidelines for State Agencies, rescinds and replaces Comptroller's Directive No. 1-22. This Directive addresses state agency reporting requirements, which are necessary to compile the Annual Comprehensive Financial Report (ACFR) of the Comptroller as required by the Code of Virginia.Comptroller's Directive No. 1-23
This Directive is available in PDF format. Select the respective hyperlink below to download each section.- Items of Interest Regarding Directive No. 1-23 [PDF]
- Comptroller's Directive No. 1-23, pages 1-18, Directive Compliance Guidelines for State Agencies [PDF]
- Supplemental Information, pages 19-78, Directive Compliance Guidelines for State Agencies [PDF]
- Individual Attachments and Instructions
Authoritative Guidance and Other References
The following authoritative guidance and other references are designed to aid the preparer in completing the Comptroller's directives.- Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
- VRS - GASB Statement No. 68 information
- VRS - GASB Statement No. 75 information
- DHRM - GASB Statement No. 75 information
- Frequently Asked Questions [PDF]
- Fund Descriptions Spreadsheet [Excel]
- GAAP Master List
- GASBS No. 34 Government-wide Revenue Classification Table [Excel]
- GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List [Excel]
- Glossary [PDF]
- Master Equipment Leasing Program (MELP) Listing [Excel]
- Prior Year Energy Performance Contract Cumulative Asset Balances by Agency List [Excel]
- Prior Year Pollution Remediation Submissions Summary [Excel]
- Prior Year Reported Intangible Balances by Agency and Category List [Excel]
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DOA Training
- Comptroller's Directives - Basic (An overview of the Comptroller's Directives. What are they? Why are they important?)
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Purpose of Directive Attachments
(An overview of the purpose of each Directive attachment, for those new to the
annual attachment process, or those needing a refresher) - Comptroller's Directive - Specific (Specific guidance on the most current Comptroller's Directive, including new and upcoming pronouncements.)
- GASB Statement 49 (An overview of the reporting requirements for GASBS No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations)
- GASB Statement 54 (An overview of the reporting requirements for GASBS No. 54, Fund Balance Reporting and Governmental Fund Type Definitions)
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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 Attachment CU-5 for component units)
SEFA Webinar: July 31, 2023, 2:00 pm
SEFA webinar content [PDF] - Nonreimbursement Grants (Specific guidance on the preparation of Directive Attachment 27 - GASB Statement 33 Federal Fund Analysis - Nonreimbursement Grants and an overview of nonreimbursement grants)
- 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)
- Capital Assets (Specific guidance on the preparation of Directive Attachment 13 - Capital Asset Accounting and Control System (FAACS) Analysis)
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. 1-23, Directive Compliance Guidelines for State Agencies, contact John Sotos, Assistant Director - Financial Statements; Jennifer Wykoff, Assistant Director - Financial Statements; Sarah Drysdale, Assistant Director - Financial Statements; or Susan Jones, Director, Financial Reporting.
