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Virginia Department of Accounts

Financial Accountability. Reporting Excellence.

State Agencies Individual Attachments

Comptroller's Directive No. 1-18 - Individual Attachments Available for Download

This page lists the attachments that 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 (Coming in June)
GASBS No. 34 Government-wide Revenue Classification Table (Coming in June)
GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List (Coming early July)
Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
DOA Training - GASBS No. 54
2 Contact Survey [PDF] [Excel] DOA Training - Purpose of Directive Attachments
3 GASBS No. 14 Checklist Modified to Reflect GASBS Nos. 39, 61, 80, and 85 [PDF] [Word] DOA Training - Purpose of Directive Attachments
4 2017 Off-Balance Sheet Financial Obligations Update [PDF] [Excel] DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
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
6A Leave Liability Statement - CIPPS Users [PDF] [Excel] Frequently Asked Questions [PDF]
CIPPS Leave Liability Spreadsheet Coming mid-July
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
6B Leave Liability Statement - TAL Users [PDF] [Excel] Frequently Asked Questions [PDF]
TAL Leave Liability Spreadsheet Coming mid-July
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
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
7 Schedule of Outstanding Installment Purchase Obligations [PDF] [Excel] Master Equipment Leasing Program (MELP) Listing Coming early July
DOA Training - Purpose of Directive Attachments
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


# 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
10 Enterprise Fund [PDF] [Excel]
11 Internal Service Fund [PDF] [Excel]
12 Private-purpose Trust Fund [PDF] [Excel]
13 Agency Fund [PDF] [Excel]


# Attachment Description Available Documents Last
Revised
Instructions Attachment Reference
14 Capital Asset Accounting and Control System (FAACS) Analysis [PDF] Coming Soon 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
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
15 Federal Schedules Instructions Coming Soon
Questionnaire Coming Soon
Template Coming Soon
Footnotes Coming Soon
Reconciliation Coming Soon
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
16 GASBS No. 33 Expenditure and Revenue Analysis [PDF] Coming Soon Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
DOA Training - Purpose of Directive Attachments
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
18 Insurance Recoveries [PDF] Coming Soon DOA Training - Purpose of Directive Attachments
19 Internal Service Funds - Conversion to Government-wide Statement of Activities [PDF] [Excel] DOA Training - Purpose of Directive Attachments
20 Schedule of Prepayments as of June 30 [PDF] [Excel] Prepayments to Internal Service Funds Coming Soon
DOA Training - Purpose of Directive Attachments
21 Receivables as of June 30 [PDF] Coming Soon Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
DOA Training Receivables Coming Soon
22 Schedule of Retainage Payable [PDF] [Excel] DOA Training - Purpose of Directive Attachments
23 Schedule of Cash, Cash Equivalents, and Investments as of June 30 [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
24 Donor-restricted Endowments [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
25 Termination Benefits [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
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
27 GASBS No. 33 Federal Fund Analysis - Nonreimbursement Grants [PDF] Coming Soon 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
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
29 Government-wide Payables and Other Accruals as of June 30 [PDF] Coming Soon DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
30 Adjustments [PDF] [Excel] DOA Training - Purpose of Directive Attachments
31 Report of Financial Condition - SUBMIT TO APA ONLY [PDF] N/A DOA Training - Purpose of Directive Attachments
32 Supplemental Information - Revision Control Log [PDF] [Excel] DOA Training - Purpose of Directive Attachments
33 Subsequent Events [PDF] [Excel] DOA Training - Purpose of Directive Attachments
34 2018 Off Balance Sheet Financial Obligations [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments

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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