Comptroller's Directive No. 2-21, Directive Compliance Guidelines for Higher Education Institutions, rescinds and replaces Comptroller's Directive No. 2-20. This Directive primarily addresses higher education institution reporting requirements, which are necessary to compile the Comprehensive Annual Financial Report as required by the Code of Virginia.
This Directive is available in several formats. You can view, print, and download these files below.
If you have difficulty with the functionality of any of the directive courses, please contact firstname.lastname@example.org. 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. 2-21, Directive Compliance Guidelines for Higher Education Institutions, contact Christy Tuck, Project Lead, John Sotos, Assistant Director, Financial Statements, or Sharon Lawrence, Director, Financial Reporting.