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Virginia Department of Accounts

Financial Accountability. Reporting Exellence.

State Agencies Individual Attachments

Comptroller's Directive No. 1-17 - Individual Attachments Available for Download

This page lists the attachments which are available for download individually.

# Attachment Description Available Documents Last
Revised
Instructions Attachment Reference
1 Checklist to Determine Information Required by Comptroller's Directive [PDF] [Excel] Fund Descriptions Spreadsheet [Excel]
GASBS No. 34 Government-wide Revenue Classification Table [Excel]
GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List [Excel]
Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
DOA Training - GASBS No. 54
June 7, 2017
2 Contact Survey [PDF] [Excel] DOA Training - Purpose of Directive Attachments May 15, 2017
3 GASBS No. 14 Checklist Modified to Reflect GASBS Nos. 39, 61, and 80 [PDF] [Word] DOA Training - Purpose of Directive Attachments May 15, 2017
4 2016 Off-Balance Sheet Financial Obligations Update [PDF] [Excel] DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
May 15, 2017
5 Energy Performance Contracts [PDF] [Excel] Frequently Asked Questions [PDF]
CAPP Topic No. 30320 [PDF]
Prior Year Energy Performance Contract Cumulative Asset Balances by Agency List [Excel]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
May 15, 2017
6A Leave Liability Statement - CIPPS Users [PDF] [Excel] Frequently Asked Questions [PDF]
CIPPS Leave Liability Spreadsheet [Excel]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
May 15, 2017
6B Leave Liability Statement - TAL Users [PDF] [Excel] Frequently Asked Questions [PDF]
TAL Leave Liability Spreadsheet [Excel]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
May 15, 2017
6C Leave Liability Statement - Non-CIPPS, Non-TAL, and Hybrid Users [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
July 6, 2017
7 Schedule of Outstanding Installment Purchase Obligations [PDF] [Excel] Master Equipment Leasing Program (MELP) Listing [Excel]
DOA Training - Purpose of Directive Attachments
May 15, 2017
8 Schedule of Inventory on Hand as of June 30 [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
May 15, 2017


# Financial Statement Templates Available Documents Last
Revised
Instructions Template Reference
9 Governmental Fund [PDF] [Excel] Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
May 15, 2017
10 Enterprise Fund [PDF] [Excel] July 27, 2017
11 Internal Service Fund [PDF] [Excel] May 15, 2017
12 Private-purpose Trust Fund [PDF] [Excel] May 15, 2017
13 Agency Fund [PDF] [Excel] May 15, 2017


# Attachment Description Available Documents Last
Revised
Instructions Attachment Reference
14 Capital Asset Accounting and Control System (FAACS) Analysis [PDF] [Excel] CAPP Topic No. 30325 [PDF]
Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
Frequently Asked Questions [PDF]
Prior Year Energy Performance Contract Cumulative Asset Balances by Agency List [Excel]
Prior Year Reported Intangible Balances by Agency and Category List [Excel]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
July 17, 2017
14A Impairment of Capital Assets [PDF] [Excel] Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
DOA Training - Purpose of Directive Attachments
May 15, 2017
15 Federal Schedules Instructions [PDF]
Questionnaire [Excel]
Template [Excel]
Footnotes [Excel]
Reconciliation [Excel]
DUNS Numbering Information
CFDA Listing
Uniform Guidance
Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
DOA Training - Federal Schedules
July 19, 2017
16 GASBS No. 33 Expenditure and Revenue Analysis [PDF] [Excel] Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
DOA Training - Purpose of Directive Attachments
July 31, 2017
17 GASBS No. 38 Short-term Debt [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
May 15, 2017
18 Insurance Recoveries [PDF] [Excel] DOA Training - Purpose of Directive Attachments July 25, 2017
19 Internal Service Funds - Conversion to Government-wide Statement of Activities [PDF] [Excel] DOA Training - Purpose of Directive Attachments May 15, 2017
20 Schedule of Prepayments as of June 30 [PDF] [Excel] Prepayments to Internal Service Funds
DOA Training - Purpose of Directive Attachments
August 17, 2017
21 Receivables as of June 30 [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
DOA Training Receivables
August 17, 2017
22 Schedule of Retainage Payable [PDF] [Excel] DOA Training - Purpose of Directive Attachments May 15, 2017
23 Schedule of Cash, Cash Equivalents, and Investments as of June 30 [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
May 15, 2017
24 Donor-restricted Endowments [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
May 15, 2017
25 Termination Benefits [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
May 15, 2017
26 Pollution Remediation [PDF] [Excel] Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
Prior Year Pollution Remediation Submissions Summary [Excel]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
DOA Training - GASB Statement 49
May 15, 2017
27 GASBS No. 33 Federal Fund Analysis - Nonreimbursement Grants [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
DOA Training - Attachment 27 - GASB Statement 33 Federal Fund Analysis - Nonreimbursement Grants
July 25, 2017
28 Direct Billed Central Services [PDF] N/A Reconciliation of Retained Earnings [Excel]
A Guide for State, Local, and Indian Tribal Governments ASMB C-10 [PDF]
DOA Training - Purpose of Directive Attachments
May 15, 2017
29 Government-wide Payables and Other Accruals as of June 30 [PDF] [Excel] DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
July 25, 2017
30 Adjustments [PDF] [Excel] DOA Training - Purpose of Directive Attachments May 15, 2017
31 Report of Financial Condition - SUBMIT TO APA ONLY [PDF] N/A DOA Training - Purpose of Directive Attachments May 15, 2017
32 Supplemental Information - Revision Control Log [PDF] [Excel] DOA Training - Purpose of Directive Attachments May 15, 2017
33 Subsequent Events [PDF] [Excel] DOA Training - Purpose of Directive Attachments May 15, 2017
34 2017 Off Balance Sheet Financial Obligations [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
May 15, 2017

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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