(804) 225-3038

Virginia Department of Accounts

Financial Accountability. Reporting Excellence.

Directive Compliance Guidelines for State Agencies

Contact Information

Email: attachmentanalyst@doa.virginia.gov

Comptroller's Directive No. 1-18


Comptroller's Directive No. 1-18, Directive Compliance Guidelines for State Agencies, rescinds and replaces Comptroller's Directive No. 1-17. This Directive addresses state agency 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. 1-18

This Directive is available in PDF format. Select the respective hyperlink below to download each section.
  • Items of Interest Regarding Directive No. 1-18 [PDF]
  • Comptroller's Directive No. 1-18, pages 1-18, Directive Compliance Guidelines for State Agencies [PDF]
  • Supplemental Information, pages 19-74, Directive Compliance Guidelines for State Agencies [PDF]
  • Individual Attachments and Instructions
  • Comptroller's Directive No. 1-18, Supplemental Information, and the Attachment Instructions in one file [PDF]

Authoritative Guidance and Other References

The following authoritative guidance and other references are designed to aid the preparer in completing the Comptroller's directives.

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. 1-18, Directive Compliance Guidelines for State Agencies, contact John Sotos, Assistant Director - Financial Statements; Susan Jones, Assistant Director - Financial Statements; Matthew Wiggins, 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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