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Virginia Department of Accounts

Financial Accountability. Reporting Excellence.

State Agencies Individual Attachments

Comptroller's Directive No. 1-20 - 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 [Excel]
GASBS No. 34 Government-wide Revenue Classification Table [Excel]
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
June 25, 2020
2 Contact Survey [PDF] [Excel] DOA Training - Purpose of Directive Attachments
3 GASBS No. 14 Checklist Modified through GASBS No. 90 [PDF] [Word] DOA Training - Purpose of Directive Attachments
4 2019 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 [Excel]
DOA Training - Purpose of Directive Attachments
June 23, 2020
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 Fiduciary Fund [PDF] [Excel]


# Attachment Description Available Documents Last
Revised
Instructions Attachment Reference
13 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 14, 2020
14 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 (Coming Soon)
 
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
June 25, 2020
17 GASBS Nos. 38 and 88 - Debt [PDF] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
18 Insurance Recoveries [PDF] [Excel] DOA Training - Purpose of Directive Attachments June 25, 2020
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] [Excel] Frequently Asked Questions [PDF]
DOA Training - Purpose of Directive Attachments
DOA Training - Comptroller's Directive - Specific
DOA Training - Accounts Receivable
June 25, 2020
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] [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 14, 2020
28 Direct Billed Central Services (Coming Soon) N/A Reconciliation of Retained Earnings (Coming Soon)
A Guide for State, Local, and Indian Tribal Governments ASMB C-10 (Coming Soon)
DOA Training - Purpose of Directive Attachments
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
June 25, 2020
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 2020 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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