State Agencies Individual Attachments
Comptroller's Directive No. 1-24 - 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 [Excel] Frequently Asked Questions [PDF] DOA Training - Purpose of Directive Attachments DOA Training - Comptroller's Directive - Specific DOA Training - GASBS No. 54 |
6/11/2024 |
| 2 | Contact Survey | [PDF] | [Excel] | DOA Training - Purpose of Directive Attachments | |
| 3 | GASBS No. 14 Checklist Modified through GASBS No. 97 | [PDF] | [Word] | DOA Training - Purpose of Directive Attachments | |
| 4 | 2023 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 - HCM Users | [PDF] | [Excel] |
Frequently Asked Questions
[PDF]
DOA Training - Purpose of Directive Attachments DOA Training - Comptroller's Directive - Specific |
|
| 6B | Leave Liability Statement - Non-HCM Users and Hybrid Users | [PDF] | [Excel] |
Frequently Asked Questions
[PDF]
DOA Training - Purpose of Directive Attachments DOA Training - Comptroller's Directive - Specific |
7/2/2024 |
| 7 | Schedule of Outstanding Installment Purchase Obligations | [PDF] | [Excel] |
Master Equipment Leasing Program (MELP) Listing
[Excel]
DOA Training - Purpose of Directive Attachments |
7/10/2024 |
| 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] | 8/13/2024 | |
| # | 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 DOA Training - Capital Assets (Specific guidance on the preparation of Directive Attachment 13 - Capital Asset Accounting and Control System (FAACS) Analysis) |
7/12/2024 |
| 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
[PDF]
Questionnaire [Excel] Template [Excel] Footnotes [Excel] Reconciliation [Excel] |
Unique Entity ID (UEI) Information
Assistance Listing Uniform Guidance Frequently Asked Questions [PDF] DOA Training - Purpose of Directive Attachments DOA Training - Comptroller's Directive - Specific DOA Training - Federal Schedules
SEFA Webinar: July 30, 2024, 2:00 pm.
|
7/24/2024 | |
| 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 |
7/10/2024 |
| 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 | 7/10/2024 |
| 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
[Excel]
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 |
7/10/2024 |
| 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 |
7/16/2024 |
| 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 |
7/30/2024 |
| 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 |
7/10/2024 |
| 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 | 2024 Off Balance Sheet Financial Obligations | [PDF] | [Excel] |
Frequently Asked Questions
[PDF]
DOA Training - Purpose of Directive Attachments |
|
