Reference
Reference Navigation
Agency Risk Management and Internal Control Standards (ARMICS)
Contact Information
Internal Control Self-Assessment Requirements
Comptroller’s Directives
- Memorandum from Comptroller to Agency Heads and Fiscal Officers of the Commonwealth:
ARMICS Certification System Implementation - June 30, 2020 [PDF] - Comptroller's Directive 1-08: Required Implementation of Agency Risk Management and Internal Control Standards - May 12, 2008 [PDF]
- Memorandum from Comptroller to Heads of All State Agencies and Institutions - May 12, 2008 [PDF]
- Comptroller's Directive 1-07: Required Implementation of Agency Risk Management and Internal Control Standards - November 15, 2006 [PDF]
ARMICS Training
- ARMICS Online Training - February 2019 [COV Learning Center]
- ARMICS Agency Head Training - February 2019 [PPT] [PDF]
- ARMICS Fiscal Officer, Manager, and Staff Training - February 2019 [PPT] [PDF]
Implementation and Evaluation Tools
- ARMICS Update - "What's New?" - September 2015 [PDF]
- ARMICS COSO Crosswalk - September 2015 [PDF]
- ARMICS FAQs - September 2015 [PDF]
- ARMICS Review Checklist - June 2015 [PDF] [Word]
- ARMICS Process or Transaction-level Assessment Template - June 2015 [Excel]
- ARMICS Survey - Assessment Guide (Fill-in Forms)
- ARMICS Roundtable - Detailed Implementation Slides - July 13, 2007 [PPT]
- Responses to RFI For Consulting Services - February 12, 2007 [PDF] [Word]
ARMICS Certification Receiving Process
Effective FY21, ARMICS Certifications will only be accepted at DOA via the ARMICS Certification System. Questions about the automated certification system, questionnaire, or the certification process can be directed to armics@doa.virginia.gov.
ARMICS Certification System & Reference Materials (Required Beginning in FY21)
- ARMICS Certification System (ACS) - June 2020
- ACS User’s Manual - June 2024 [PDF]
- ACS FAQs - June 2024 [PDF]
Cash Management Improvement Act (CMIA)
Contact Information
Reporting Compliance Analyst
Voice: (804) 692-0246
Email: asim.wilson@doa.virginia.gov
General Information
Title 31 U.S.C (the Cash Management Improvement Act of 1990) imposes on the states a responsibility to develop and negotiate agreements governing the flow of cash from the U.S. Treasury to the Commonwealth. Careful analysis and monitoring of this program is critical due to the interest penalty that accrues for the time that a state agency holds federal cash.
- 2025 CMIA Treasury-State Agreement [PDF]
Forms and Instructions
Commonwealth Accounting Policies and Procedures (CAPP) Manual
The CAPP Manual documents the policies and procedures associated with the Commonwealth's centralized accounting and financial systems.
For further detail about the Manual's structure see CAPP - Topic 10105, Structure of the Manual.
Updates
- CAPP Update 191 - CAPP Manual Update (October 2024) [PDF]
- CAPP Update 190 - CAPP Manual Update (July 2024) [PDF]
- CAPP Update 189 - CAPP Manual Update (June 2024) [PDF]
- CAPP Update 188 - CAPP Manual Update (June 2024) [PDF]
- CAPP Update 187 - CAPP Manual Update (May 2024) [PDF]
- CAPP Update 186 - CAPP Manual Update (December 2023) [PDF]
- CAPP Update 185 - CAPP Manual Update (November 2023) [PDF]
- CAPP Update 184 - CAPP Manual Update (July 2023) [PDF]
- CAPP Update 183 - CAPP Manual Update (June 2023) [PDF]
- CAPP Update 182 - CAPP Manual Update (June 2023) [PDF]
- CAPP Update 181 - CAPP Manual Update (May 2023) [PDF]
- CAPP Update 180 - CAPP Manual Update (December 2022) [PDF]
- CAPP Update 179 - CAPP Manual Update (August 2022) [PDF]
- CAPP Update 178 - CAPP Manual Update (July 2022) [PDF]
- CAPP Update 177 - CAPP Manual Update (April 2022) [PDF]
- CAPP Update 176 - CAPP Manual Update (January 2022) [PDF]
- CAPP Update 175 - CAPP Manual Update (December 2021) [PDF]
- CAPP Update 174 - CAPP Manual Update (July 2021) [PDF]
- CAPP Update 173 - CAPP Manual Update (March 2021) [PDF]
- CAPP Update 172 - CAPP Manual Update (March 2021) [PDF]
- CAPP Update 171 - CAPP Manual Update (April 2020) [PDF]
- CAPP Update 170 - CAPP Manual Update (February 2020) [PDF]
- CAPP Update 169 - CAPP Manual Update (December 2019) [PDF]
- CAPP Update 168 - CAPP Manual Update (November 2019) [PDF]
- CAPP Update 167 - CAPP Manual Update (September 2019) [PDF]
- CAPP Update 166 - CAPP Manual Update (July 2019) [PDF]
- CAPP Update 165 - CAPP Manual Update (June 2019) [PDF]
- CAPP Update 164 - CAPP Manual Update (June 2019) [PDF]
- CAPP Update 163 - CAPP Manual Update (May 2019) [PDF]
- CAPP Update 162 - CAPP Manual Update (April 2019) [PDF]
- CAPP Update 161 - CAPP Manual Update (December 2018) [PDF]
- CAPP Update 160 - CAPP Manual Update (November 2018) [PDF]
- CAPP Update 159 - CAPP Manual Update (October 2018) [PDF]
- CAPP Update 158 - CAPP Manual Update (August 2018) [PDF]
- CAPP Update 157 - CAPP Manual Update (March 2018) [PDF]
- CAPP Update 156 - CAPP Manual Update (December 2017) [PDF]
- CAPP Update 155 - CAPP Manual Update (November 2017) [PDF]
- CAPP Update 154 - CAPP Manual Update (April 2017) [PDF]
- CAPP Update 153 - CAPP Manual Update (December 2016) [PDF]
- CAPP Update 152 - CAPP Manual Update (December 2016) [PDF]
- CAPP Update 151 - CAPP Manual Update (December 2016) [PDF]
- CAPP Update 150 - CAPP Manual Update (June 2016) [PDF]
Status Summary
The CAPP Manual Status Summary [PDF] provides current revision date and page length for each topic.
Commonwealth Vendor Group Secure Forms
Contact Information
- Email: cvg@doa.virginia.gov
General Information
The Code of Virginia - Chapter 806, Item 260 B.2. requires the establishment of a single vendor database. As a result, the Commonwealth Vendor Group (CVG) was implemented in 2013. CVG is responsible for the management of the statewide vendor table in Cardinal, the Commonwealth's new financial management system replacing CARS.
CVG provides daily maintenance, research, analysis, and customer service for all fiscal and procurement vendors present in Cardinal. While working with the Department of General Service's e-Procurement (eVA) Team, CVG is able to provide agencies, vendors, and all appropriate parties with up to date, accurate, and timely information.
The Commonwealth Vendor Group keeps up to date vendor records ensuring all entered uniformly and consistently. The following processes are in place to achieve the most accurate state wide vendor table:
- Internal Revenue Service (IRS) TIN Matching Program
- U.S. Department of Treasury Financial Sanctions Program
The Commonwealth Vendor Group is responsible for the following aspects of vendor maintenance:
- Add/Update Fiscal Vendor Information
- Review/Maintenance of Procurement Vendor Information in partnership with the eVA Team
- Handle customer service inquiries regarding all vendors in Cardinal
Commonwealth of Virginia Substitute W-9 [PDF]
Application pageForms
Electronic Data Interchange Program
Contact Information
Hotline: (804) 692-0473Email: Inquiries only
edi@doa.virginia.gov
General Information
The purpose of this section is to provide your organization with information and facts about the Commonwealth of Virginia's Electronic Data Interchange (EDI) program. EDI was implemented in May 1994. This program allows for the electronic exchange of payment and remittance information between the Commonwealth and our Trading Partners.
EDI combines Electronic Funds Transfer (EFT) with Electronic Data Interchange (EDI) capabilities to electronically transmit payment and remittance data to your organization. EDI is a low cost alternative to the traditional paper check method of payment. EDI electronically transfers funds from the Commonwealth's bank account to your organization's designated bank account. These electronic payments are processed through the Automated Clearing House (ACH) network. The EDI process allows our trading partners to have access to the funds on the due date.
When considering all of the costs associated with check processing, ACH payments are actually less expensive to process for both the Commonwealth and your organization. The EDI Guide [PDF] [Word] explains the methods for electronically receiving your funds and remittance data. Remittance data can be obtained via:
- REDI Virginia
- Banking System
- FAQs
The Commonwealth of Virginia is responsible for the following processing costs:
- Origination of the payment
- Transmitting the remittance data to the bank; and
- Posting the remittance data to REDI Virginia
Note: Your organization is responsible for any fees related to electronic payment processing charged by your bank.
Forms
Financial Statement Directives and Authoritative Guidance
Contact Information
Directives
These directives address reporting requirements necessary to compile the Annual Comprehensive Financial Report (ACFR) as required by the Code of Virginia.
Indirect Cost Plans
IRS Information Returns - 1099 Reporting
Contact Information
CVG Analyst & 1099 Coordinator
Voice: (804) 786-1134
Email: 1099@doa.virginia.gov
or kim.webster@doa.virginia.gov
General Information
- What's New for 1099 Reporting [PDF]
- Information Returns Reporting Schedule for Calendar Year 2023
- Memorandum dated December 14, 2023 [PDF]
- Internal Revenue Service (IRS) Website (opens in new window)
- IRS e-Services On-line TIN Matching Program [PDF]
Statewide Indirect Cost Allocation Plan (SICAP)
Contact Information
PeiChi Hockaday
Reporting Compliance Analyst
Office: (804) 786-0246
Email: PeiChi.Hockaday@doa.virginia.gov
Overview
The 2023 Fixed Costs By Agency Schedule (Schedule A) represents the most current approved information available for inclusion in your agency's cost allocation plan or indirect cost rate proposal for the fiscal year ended June 30, 2021. The SICAP was prepared in accordance with the requirements of the Code of Federal Regulations (CFR) 2 CFR, Part 200 and was approved by the Department of Health and Human Services (DHHS) on October 22, 2023.
You should include these costs in addition to your agency indirect costs, as required by the Indirect Cost Recoveries From Grants and Contracts section of the current Appropriation Act and CAPP Cardinal Topic 20705, Indirect Cost Recovery, to facilitate recovering the maximum indirect costs.
Agencies that have been appropriated their estimated indirect cost recoveries must also prepare cost allocation plans or indirect cost proposals. Recoveries that are appropriated must also be recorded using the appropriate revenue account codes specified in CAPP Cardinal Topic 20705.
Fixed Costs by Agency Schedule
Fixed Costs by Agency Schedule are available on-line for the following years:
Virtual Payables
Contact Information
Hotline: (804) 786-0874
Email: ecommerce@doa.virginia.gov
Overview
The purpose of this section is to provide information and facts about the Commonwealth of Virginia’s Virtual Payables program that was implemented in June 2011. This optional credit card program is managed by Department of Accounts separately from the Purchasing Charge Card program and offers an additional electronic payment method. It allows the Commonwealth of Virginia to process Accounts Payable payments to suppliers via credit card and turn around supplier payments in a short time frame. By agreeing to receive payments for outstanding invoices from the Commonwealth of Virginia via credit card, suppliers will realize faster payments, improved cash flow, and reduced paperwork.
Although the Commonwealth of Virginia does not charge a fee to participate in the Virtual Payables program, all fees associated with a supplier’s Merchant Service Provider are still applicable. The credit card has $0 of available funds until a remittance advice [PDF] is sent from the Commonwealth of Virginia via email, which will contain the total amount to charge. This credit card can only be charged up to the exact total amount indicated; otherwise, the charge will be declined.
We have chosen Bank of America’s Virtual Payables credit card product which is a Bank to Bank solution developed to process supplier payments in a more efficient manner. As a valued supplier to the Commonwealth, participation in this initiative will yield many benefits to include:
- Expedited receipt of cash – a Virtual Payables vendor could receive payments from the Commonwealth up to 14 days earlier.
- Saves time and money – Virtual Payables reduces the labor, expenses, and risk associated with checks.
- Enhances cash flow – Virtual Payables expedites the receipt of cash by eliminating mail and paper check float.
- Requires no change to current invoicing procedures.
- Provides better control by eliminating the need to give out bank information for ACH payments.
- Going green - paperless, electronic payments are more secure, saves money, and also helps conserve the environment by eliminating printing and mailing of paper checks.
To learn more about how Virtual Payables works and the many benefits of accepting payments by credit card, please go to: The value of Virtual Payables [PDF].
For answers to frequently asked questions, please go to: Supplier FAQs [PDF].
