Office Of The Comptroller Directive No. 1-21, Directive .
Office of the Comptroller Directive No. 1-21Table of ContentsDirective Compliance Guidelines for State AgenciesIntroduction .3Reconciliation to Cardinal .8Preparation of Attachments.9Preparation of GAAP Basis Financial Statement Templates (Attachments 9-12) .12Supplemental Information .19Informational Documents Available on DOA's WebsiteAuthoritative Literature/Guidance for Preparation of GAAP Basis Fund Financial StatementTemplatesFrequently Asked QuestionsFund Descriptions Spreadsheet (Available in June)GAAP Master List (Available in June)GASBS No. 34 Government-wide Revenue Classification Table (Available in June)GASBS No. 48 Commonwealth of Virginia Intra-Entity Reporting List (Available early-July)GlossaryCIPPS Leave Liability Spreadsheet (Available mid-July)TAL Leave Liability Spreadsheet (Available mid-July)Master Equipment Leasing Program (MELP) Listing (Available early-July)Prior Year Energy Performance Contract Cumulative Assets Balance by Agency ListPrior Year Pollution Remediation Submission SummaryPrior Year Reported Intangible Balances by Agency and Category ListAttachments 1 through 34Attachment 1, Checklist to Determine Information Required by Comptroller’s DirectiveAttachment 2, Contact SurveyAttachment 3, GASBS No. 14 Checklist Modified through GASBS No. 97Attachment 4, 2020 Off-Balance Sheet Financial Obligations UpdateAttachment 5, Energy Performance ContractsAttachment 6A, Leave Liability Statement – CIPPS UsersAttachment 6B, Leave Liability Statement – TAL UsersAttachment 6C, Leave Liability Statement – Non-CIPPS, Non-TAL, and Hybrid UsersAttachment 7, Schedule of Outstanding Installment Purchase ObligationsAttachment 8, Schedule of Inventory on Hand as of June 30Attachment 9, Governmental Fund Financial Statement TemplateAttachment 10, Enterprise Fund Financial Statement TemplateAttachment 11, Internal Service Fund Financial Statement TemplateContinued on next pageOffice of the Comptroller Directive No. 1-21 – Page 1
Office of the Comptroller Directive No. 1-21Table of Contents, ContinuedAttachments 1 through 34, ContinuedAttachment 12, Fiduciary Fund Financial Statement TemplateAttachment 13, Capital Asset Accounting and Control System (FAACS) AnalysisAttachment 14, Impairment of Capital AssetsAttachment 15, Federal SchedulesAttachment 16, GASBS No. 33 Expenditure and Revenue AnalysisAttachment 17, GASBS Nos. 38 and 88 – DebtAttachment 18, Insurance RecoveriesAttachment 19, Internal Service Funds – Conversion to Government-wide Statement ofActivitiesAttachment 20, Schedule of Prepayments as of June 30Attachment 21, Receivables as of June 30Attachment 22, Schedule of Retainage PayableAttachment 23, Schedule of Cash, Cash Equivalents, and Investments as of June 30Attachment 24, Donor-restricted EndowmentsAttachment 25, Termination BenefitsAttachment 26, Pollution RemediationAttachment 27, GASBS No. 33 Federal Fund Analysis – Non-reimbursement GrantsAttachment 28, Direct Billed Central ServicesAttachment 29, Government-wide Payables and Other Accruals as of June 30Attachment 30, AdjustmentsAttachment 31, Report of Financial ConditionAttachment 32, Supplemental Information – Revision Control LogAttachment 33, Subsequent EventsAttachment 34, 2021 Off-Balance Sheet Financial ObligationsOffice of the Comptroller Directive No. 1-21 – Page 2
Office of the Comptroller Directive No. 1-21Directive Compliance Guidelines for State AgenciesIntroductionSubjectThis Directive addresses State agencies’ responsibilities for submittingfinancial statement templates and other financial information to theDepartment of Accounts (DOA).PurposeTo provide guidance to State agencies for submitting the following items toDOA to assist in the preparation of the Commonwealth’s ComprehensiveAnnual Financial Report: Financial statement templates (Attachments 9-12)Other attachmentsSupplemental informationFinancial statement templates (Attachments 9-12), other attachments, andsupplemental information must be prepared in accordance with generallyaccepted accounting principles (GAAP) as prescribed by the GovernmentalAccounting Standards Board (GASB).AU-C 265AU-C 265, Communicating Internal Control Related Matters Identified in anAudit, states that the identification by the auditors of a material misstatement,identification of fraud by senior management, and ineffective oversight of anentity’s financial reporting are indicators of a material weakness in internalcontrol. This also includes restatements of previously issued financialstatements to reflect a correction of a material misstatement. This appliesregardless of whether the auditors or the agency discovers the restatement.Note: This does not apply to a change in accounting principle to complywith a new accounting principle or a justifiable voluntary change fromone GAAP to another. Agencies must ensure controls are in place toavoid material misstatements and/or misclassifications in theattachments and other financial information submitted to DOA.Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 3
Introduction, ContinuedAgencycompliancePursuant to §2.2-803 and §2.2-813 of the Code of Virginia (1950), asamended, agencies are required to submit financial statement templates and/orother financial information for the following reasons: The financial information required by this Directive is necessary forDOA to prepare the Comprehensive Annual Financial Report. The bond rating agencies use the Comprehensive Annual FinancialReport to determine Virginia’s bond rating. Maintaining anunmodified opinion on the Comprehensive Annual Financial Report iscritical to Virginia retaining its AAA bond rating. The bond rating agencies require that parts of the ComprehensiveAnnual Financial Report be included in bond offering statements.ApplicabilityThis Directive applies to all state agencies.PolicyFor year-end closing, financial statement template, other attachment, and/orsupplemental information preparation, all state agencies must comply with thefollowing guidelines. These are described in detail on the following pages: Reconciliation to CardinalPreparation of AttachmentsPreparation of GAAP Basis Financial Statement Templates(Attachments 9-12)Supplemental InformationAdditionally, agencies must comply with the requirements contained in theAuthoritative Literature / Guidance for Preparation of GAAP BasisFund Financial Statement Templates, which can be found on DOA’swebsite at www.doa.virginia.gov. Click on the “Financial StatementDirectives” link.Effective dateThis Directive is effective for the fiscal year ending June 30, 2021, andthereafter. This Directive rescinds and replaces Office of the ComptrollerDirective No. 1-20, Directive Compliance Guidelines for State Agencies.Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 4
Introduction, ContinuedFailure tocomplyIf an agency fails to comply with the requirements of this Directive, theComptroller may disclose such failure in the Quarterly Report on StatewideFinancial Management and Compliance.DirectiveavailabilityThis Directive is available at www.doa.virginia.gov. Fiscal officers arenotified via e-mail. Agencies are notified via the Cardinal Message Screen.QuestionsFor questions regarding specific attachments or training, contactAttachment AnalystE-mail: AttachmentAnalyst@doa.virginia.govMatthew K. WigginsAssistant Director – Financial StatementsVoice: (804) 225-2438E-mail: matthew.wiggins@doa.virginia.govSusan L. JonesAssistant Director – Financial StatementsVoice: (804) 225-4426E-mail: susan.jones@doa.virginia.govJohn J. SotosAssistant Director – Financial StatementsVoice: (804) 225-2111E-mail: john.sotos@doa.virginia.govSharon H. LawrenceDirector, Financial ReportingVoice: (804) 225-2414E-mail: sharon.lawrence@doa.virginia.govTrainingOnline training on various topics related to Comptroller’s Directive 1-21 isavailable in the Learning Center (COVLC) at https://covlc.virginia.gov. Clickon the “Catalog” link and search using the keyword “DOA Directive.” Clickthe course/reference you wish to access. If the agency has difficulty accessingthe training, contact your agency COVLC site administrator, or e-maildoatraining@doa.virginia.gov for guidance. Please note that if an agency isnot a member of the Learning Center, users will not be able to access thetraining. However, a PDF copy of the PowerPoint slides can be made availableto those agencies.Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 5
Introduction, ContinuedSubmissioninformationExcept as noted on specific attachments, DOA requires the agency to e-mailfinancial statement templates (Attachments 9-12), other attachments, and/orsupplemental information.DOA will also notify agencies if submissions do not meet the specifiedstandards. If a submission is deemed unacceptable and rejected by DOA, theagency will be provided a new due date to resubmit the information in amanner that adequately addresses the deficiencies noted by DOA.Note: Please include Agency Number and Attachment Number orSubmission Item Number in the subject line of the submissione-mail.Please note the e-mail addresses below:SubmissionE-mail AddressFinancial Statement Templatesfinrept-agyatt@doa.virginia.govOther ntal Informationfinrept-agysupp@doa.virginia.govAll other correspondencefinrept@doa.virginia.govQuestions & Training RequestsAttachmentAnalyst@doa.virginia.govDOA will e-mail a confirmation of receipt for each electronic submission.Agencies should follow up with DOA if the agency does not receive aconfirmation. Agencies should not submit paper copies of e-mailedattachments.Agencies should copy the Auditor of Public Accounts (APA) on all e-mailsubmissions at APAFinRept@apa.virginia.gov.Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 6
Introduction, ContinuedRevisionrequirementsIf you identify a submission that needs a revision, please contact theAttachmentAnalyst@doa.virginia.gov mailbox for guidance prior tosubmission. If a resubmission is approved, please follow the instructionsbelow.If revisions are made to the attachments subsequent to DOA acknowledgementof receipt and acceptance of the original submission, perform the followingsteps:1. Contact DOA BEFORE submitting the revision. See contact informationin the Questions section of this directive.2. Include “REVISED – date” in the subject line of the e-mail as well as inthe file name. Resubmit the revised attachment; and3. Ensure that the Revision Control Log tab has been completed.Each time a revision is submitted, the Certification tab should be updatedwith new signatures and dates.Office of the Comptroller Directive No. 1-21 – Page 7
Reconciliation to CardinalWhat isrequired?The following requirements apply to the reconciliation of Cardinal: Reconcile, where appropriate, all internally prepared accounting records andother accounting data to reports produced by Cardinal. Reconciliationincludes posting adjustments to Cardinal so that it is accurate to the level ofdetail prescribed in CAPP Topic 20905 and agrees to the reconciled balance.For further information, agencies should see CAPP Topic 20905. Perform and certify these reconciliations to DOA monthly and at fiscal yearend. When agencies certify that the reconciliation was performed, they arecertifying that: On monthly reconciliations, all Cardinal general ledger account balanceswill be correct, pending the processing of all required corrections. On the June fiscal year-end reconciliation certification all corrections mustbe submitted by the final reconciliation due date as communicated inDOA’s annual fiscal year-end closing procedures memorandum toagencies. All corrections must be posted to the fiscal year for which thecertification is applicable.Note: Agencies are prohibited from certifying the monthly and year-endcertification unless all balances specified on the certification areaccurate or will be corrected within the timelines outlined in CAPPTopic 20905.Office of the Comptroller Directive No. 1-21 – Page 8
Preparation of AttachmentsPurpose andrequirementsMost agencies are not required to prepare financial statement templates(Attachments 9-12). Agencies that are not required to prepare financialstatement templates for specified funds are required to submit otherattachments for DOA to gather financial information needed for theComprehensive Annual Financial Report. Attachments must comply with applicable GASB Statements.Attachments must be in the format provided in this Directive.Once again, except as otherwise noted on specific attachments, DOA requiresthe agency to e-mail the submissions to DOA. Agencies should not submitpaper copies of e-mailed attachments. All attachments must be sent toDOA and copied to the APA except for Attachment 31, Report of FinancialCondition, which must be sent only to the APA.To prevent rounding errors, ALL dollar amounts reported to DOA mustbe whole numbers that are rounded to the nearest dollar. Theattachments require whole numbers.Overall changes A detailed listing of changes and items of interest was e-mailed to fiscalofficers and is posted on DOA’s website at www.doa.virginia.gov. Click onthe “Financial Statement Directives” link.ARMICScertificationAgency heads must certify to DOA that they have established, maintained, andevaluated their agency’s internal control framework. The ARMICSCertification System must be used to certify ARMICS for fiscal year ending2021 by September 30, 2021.Earlyimplementationof GASBstatementsThere will be no early implementation of any GASB statement for theComprehensive Annual Financial Report reporting purposes. Any entity thatplans early implementation of any GASB statement should notify SharonLawrence, Director – Financial Reporting, immediately atsharon.lawrence@doa.virginia.gov.Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 9
Preparation of Attachments, ContinuedGovernmentwide revenueclassificationper GASBSNo. 34As in the prior year, information from last year’s submissions and currentyear activity were analyzed and is posted on DOA’s website atwww.doa.virginia.gov as the GASBS No. 34 Government-wide RevenueClassification Table. Click on the “Financial Statement Directives” link.For fiscal year 2021, the GASBS No. 34 Government-wide RevenueClassification Table was completed using activity through May. Whencompleting attachments that require GASBS No. 34 government-widerevenue classifications, refer to this table for proper classification.Review of this table is required in Attachment 1 and DOA must be notified ifchanges are needed.Note: This table will be available in June 2021.FunddescriptionsspreadsheetAs in the prior year, all agencies are required to complete and submit theFund Descriptions.xlsx file at www.doa.virginia.gov (click on the “FinancialStatement Directives” link), and SUBMIT THIS FILE WITH THEATTACHMENT 1. For fiscal year 2021, the Fund Descriptions file wascreated using activity through May.Note: This file will be available in June 2021.It is very important that the agencies take care when completing the funddescriptions file. This file is an integral part of the analysis that DOAperforms to complete the Comprehensive Annual Financial Report.The fund descriptions file requires the agency to provide the following: a description of the activity, if there is no description available; confirmation that the agency has correctly recorded activity in thefund that agrees with the fund’s description, and if not provide, anexplanation; confirmation that Code of Virginia, Appropriation Act, and/or otherstatutory cite references are accurate and provide updates asnecessary; information relating to restrictions on the fund; and, whether the fund retains its own interest.Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 10
Preparation of Attachments, ContinuedDue datesThe attachment due dates are detailed 303132333428293031323334Attachment NameChecklist to Determine Information Required by Comptroller’sDirectiveContact SurveyGASBS No. 14 Checklist Modified through GASBS No. 972020 Off-Balance Sheet Financial Obligations UpdateEnergy Performance ContractsLeave Liability Statement – CIPPS UsersLeave Liability Statement – TAL UsersLeave Liability Statement – Non-CIPPS, Non-TAL, and HybridUsersSchedule of Outstanding Installment Purchase ObligationsSchedule of Inventory on Hand as of June 30Governmental Fund Financial Statement TemplateEnterprise Fund Financial Statement TemplateInternal Service Fund Financial Statement TemplateFiduciary Fund Financial Statement TemplateCapital Asset Accounting and Control System (FAACS) AnalysisImpairment of Capital AssetsFederal SchedulesGASBS No. 33 Expenditure and Revenue AnalysisGASBS Nos. 38 and 88 – DebtInsurance RecoveriesInternal Service Funds – Conversion to Government-wideStatement of ActivitiesSchedule of Prepayments as of June 30Receivables as of June 30Schedule of Retainage PayableSchedule of Cash, Cash Equivalents, and Investments as of June 30Donor-restricted EndowmentsTermination BenefitsPollution RemediationGASBS No. 33 Federal Fund Analysis – Non-reimbursementGrantsDirect Billed Central ServicesGovernment-wide Payables and Other Accruals as of June 30AdjustmentsReport of Financial ConditionSupplemental Information – Revision Control LogSubsequent Events2021 Off-Balance Sheet Financial ObligationsOffice of the Comptroller Directive No. 1-21 – Page 11Due DateJuly 8July 8July 15July 15July 15July 22July 22July 22July 22July 22August 5August 5August 5August 5August 5August 5August 5August 5August 5August 5August 12August 19August 19August 19August 19August 19August 19September 9September 9September 9October 7October 7October 7As revisions are madeNovember 9January 6, 2022
Preparation of GAAP Basis Financial Statement Templates(Attachments 9-12)IntroductionThis section is divided into the following areas: Agencies required to submit templatesGeneral financial statement template guidelinesGuidelines for financial statement template work papersInformation on specific GASB Statements is available on DOA’s website atwww.doa.virginia.gov in the document entitled Authoritative Literature/Guidance for Preparation of GAAP Basis Fund Financial StatementTemplates. Click on the “Financial Statement Directives” link.Agenciesrequired tosubmittemplatesAgencies listed on the following pages are required to submit GAAP basisfinancial statement templates (Attachments 9-12). In some instances,templates are required only for specific fund(s) within an agency. The tableon the following pages indicates the specific reporting requirements for eachagency.If the agency is not listed on the following pages and has off-Cardinalactivity related to any board, foundation, council, etc., then the agencymust notify: Matthew Wiggins, Assistant Director – Financial Statements, at(804) 225-2438, or matthew.wiggins@doa.virginia.gov John Sotos, Assistant Director – Financial Statements, at(804) 225-2111, or john.sotos@doa.virginia.gov Susan Jones, Assistant Director – Financial Statements, at(804) 225-4426, or susan.jones@doa.virginia.gov Sharon Lawrence, Director of Financial Reporting, at(804) 225-2414, or sharon.lawrence@doa.virginia.govThe agency may be required to prepare GAAP basis financial statementtemplates in accordance with this Directive.Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 12
Preparation of GAAP Basis Financial Statement Templates(Attachments 9-12), ContinuedAgencies required to submit templates, ContinuedAgency / FundAttorney General and Department of Law(See also Supplemental Information section)Legal Settlement Funds (Funds 07141 and 07304)Department for the Blind and Vision ImpairedSpecial Revenue FundVirginia Industries for the Blind (including all activity in fund 059XXfor agencies 263 and 702)Department of AccountsPayroll Service BureauEnterprise Application Fund (Cardinal, Performance Budgeting, andHuman Capital Management Replacement Project)Department of Agriculture & Consumer Services(See also Supplemental Information section)Virginia Winery Distribution CompanyOff-Cardinal Milk Commission – Producer Recovery/EqualizationFundDepartment of AviationOff-Cardinal Aviation FundDepartment of Behavioral Health and Developmental Services – LocalFunds(See also Supplemental Information section)Special Revenue FundPermanent FundCanteen and Local Activity FundPatient/Resident & Patient Burial FundsDepartment of Corrections – Central Administration(See also Supplemental Information section)Commissary FundOff-Cardinal Inmate and Ward Trust FundDepartment of Emergency Management(See also Supplemental Information section)Wireless E-911 Service BoardDepartment of Environmental Quality(See also Supplemental Information section)Title V Air Pollution Permit FundFund TypeAttachmentNumberPrivate-Purpose12Special RevenueEnterprise910Internal ServiceInternal Service1111Special RevenueSpecial Revenue99Special Revenue9Special RevenuePermanentEnterpriseCustodial991012Special ed on next pageOffice of the Comptroller Directive No. 1-21 – Page 13
Preparation of GAAP Basis Financial Statement Templates(Attachments 9-12), ContinuedAgencies required to submit templates, ContinuedAgency / FundDepartment of General Services(See also Supplemental Information section)eVANewborn Screening/Consolidated LaboratoryFleet ManagementProperty Management (Real Estate Services, Maintenance & Repair)General Services (Virginia Distribution Center, Consolidated LaboratoryWater Testing, Office of Graphic Communications, Federal SurplusProperty, State Surplus Property, Engineering Services)Department of Human Resource Management(See also Supplemental Information section)Line of DutyLocal Choice Health CareHealth Insurance FundWorkers’ CompensationPersonnel Management Information System (PMIS)Line of DutyDepartment of Juvenile JusticeCommissary FundDonation Trust FundJ. Bryan Trust FundOff Cardinal Inmate and Ward Trust FundDepartment of Mines, Minerals, and Energy(See also Supplemental Information section)Off Cardinal Mined Land Deposit Trust FundOff Cardinal Gas and Oil Board Escrow AccountDepartment of Motor Vehicles(See also Supplemental Information section)All Off-Cardinal funds (contractor deposits)Local Sales Tax Collections (Fund 07161)Local Fee Collections (Funds 07155 and 07251)Department of Professional and Occupational RegulationContractor’s Transaction Recovery Act FundVirginia Real Estate Transaction Recovery FundOff-Cardinal Common Interest Recovery FundFund TypeAttachmentNumberEnterpriseEnterpriseInternal ServiceInternal Service(Combining)Internal rnal ServiceInternal ServiceInternal ServiceInternal Service101011111111Special RevenueSpecial RevenueSpecial RevenueCustodial99912Special RevenuePrivate-purpose912Special RevenueCustodialCustodial91212Special RevenueSpecial RevenueSpecial Revenue99911Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 14
Preparation of GAAP Basis Financial Statement Templates(Attachments 9-12), ContinuedAgencies required to submit templates, ContinuedAgency / FundDepartment of Social Services(See also Supplemental Information section)Child Support Collections (Fund 02390)Department of Taxation(See also Supplemental Information section)Local Sales Tax Collections (Funds 07101, 07161, and 07383)Department of Veterans Services(See also Supplemental Information section)Sitter Barfoot Veterans Care Center Resident Fund (Fund 07922)Virginia Veterans Care Center Resident Fund (Fund 07128)Gunston Hall(See also Supplemental Information section)Off-Cardinal Museum Collections FundGunston Hall Regents FundGunston Hall FoundationScience Museum of Virginia(See also Supplemental Information section)Gift Shop Enterprise FundSecretary of AdministrationCommonwealth Data Office (Fund 06136)Virginia College Savings Plan (Virginia529)(See also Supplemental Information section)Defined Benefit 529Defined Contribution 529Virginia Correctional EnterprisesVirginia Employment Commission(See also Supplemental Information section)Unemployment CompensationVirginia Information Technologies Agency (VITA)(See also Supplemental Information section)VITAVirginia Lottery(See also Supplemental Information section)(Funds 02703, 05172, 05880, and 10110)Virginia Museum of Fine Arts(See also Supplemental Information section)Special Revenue FundGift Shop & Food ServicesVirginia Rehabilitation Center for the Blind and Vision Impaired(See also Supplemental Information section)Virginia Rehabilitation Center for the Blind Trust FundVirginia State BarClients’ Protection FundAdministration Finance FundWilson Workforce and Rehabilitation Center(See also Supplemental Information section)Off-Cardinal Custodial FundFund lCustodial1212Special RevenueSpecial RevenueSpecial Revenue999Enterprise10Internal Service11EnterprisePrivate-purposeInternal Service101211Enterprise10Internal Service11Enterprise10Special RevenueEnterprise910Special Revenue9Special RevenueSpecial Revenue99Custodial12Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 15
Preparation of GAAP Basis Financial Statement Templates(Attachments 9-12), esThe following guidelines apply to the GAAP basis financial statementtemplates that agencies prepare and submit to DOA: Prepare all financial statement templates in accordance with GAAP asprescribed by GASB. A GAAP Master List is available on DOA’s website atwww.doa.virginia.gov. Click on the “Financial StatementDirectives” link. This non-authoritative listing has been added forinformational purposes to assist in financial statement templatepreparation. Unless specific funds are listed, the agency must present all fundsmaintained by the agency regardless of whether the funds are recordedon Cardinal. This includes all trust, local, and endowment funds. Report materials and supplies inventories on the financial statementtemplates using the consumption method. Report prepayment balances as of June 30 on the financial statementtemplate using the consumption method. Record any applicable lag pay accruals in the financial statementtemplates. At a minimum, this will require recording of the July 1(June 10-24 pay period) and a portion of the July 16 (June 25-30 payperiod) paychecks. Refer to individual template instructions foradditional guidance.Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 16
Preparation of GAAP Basis Financial Statement Templates(Attachments 9-12), ContinuedGeneral financial statement template guidelines, ContinuedGASBS No. 14, The Financial Reporting Entity, as modified by thestatements shown below, provides criteria to evaluate if an organizationshould be included in the financial reporting entity: GASBS No. 39, Determining Whether Certain Organizations AreComponent Units, GASBS No. 61, The Financial Reporting Entity: Omnibus, GASBS No. 80, Blending Requirements for Certain ComponentUnits-an amendment of GASB Statement No. 14, GASBS No. 84, Fiduciary Activities, GASBS No. 85, Omnibus 2017, GASBS No. 90, Majority Equity Interests-an amendment of GASBStatements No. 14 and No. 61, and Portions of GASBS No. 97, Certain Component Unit Criteria, andAccounting and Financial Reporting for Internal Revenue CodeSection 457 Deferred Compensation Plans—an amendment of GASBStatements No. 14 and No. 84, and a supersession of GASB StatementNo. 32, effective for fiscal year 2021.Attachment 3 must be completed for each organization evaluated and theattachment is due by July 15, 2021. Be aware of legislative changes for fiscalyear 2021 when completing the attachment.Refer to the Authoritative Literature/Guidance for Preparation of GAAPBasis Fund Financial Statement Templates on DOA’s website atwww.doa.virginia.gov for further guidance on preparation of the financialstatement templates. Click on the “Financial Statement Directives” link.Continued on next pageOffice of the Comptroller Directive No. 1-21 – Page 17
Preparation of GAAP Basis Financial Statement Templates(Attachments 9-12), ContinuedGuidelines forfinancialstatementtemplate workpapersThe following guidelines apply to the preparation of financial statementtemplate work papers: Prepare work papers that clearly support the preparation of thefinancial statement templates. Fully reconcile work papers to final Cardinal closing reports. Provide an adequate crosswalk and audit trail from the work papers tothe financial statement template. For governmental funds, this mustinclude the adjusting entries for converting from the fund statementinformation to the government-wide statement information. The following work papers are required but are not all-inclusive: Trial balances of funds maintained on Cardinal Trial balances of funds that are not maintained on Cardinal Trial balances of government-wide financial statements Reconciliation between government-wide financial statementinformation and fund statement information, includingadjusting journal entries and supporting documentation Itemized listing of capita
, Schedule of Outstanding Installment Purchase Obligations . Attachment 8, Schedule of Inventory on Hand as of June 30 . Attachment 9, Governmental Fund Financial Statement Template . Attachment 10, Enterprise Fund Financial Statement Template . Attachment 11, Internal Service Fund Financial Statement Template. Continued on next page
May 02, 2018 · D. Program Evaluation ͟The organization has provided a description of the framework for how each program will be evaluated. The framework should include all the elements below: ͟The evaluation methods are cost-effective for the organization ͟Quantitative and qualitative data is being collected (at Basics tier, data collection must have begun)
Silat is a combative art of self-defense and survival rooted from Matay archipelago. It was traced at thé early of Langkasuka Kingdom (2nd century CE) till thé reign of Melaka (Malaysia) Sultanate era (13th century). Silat has now evolved to become part of social culture and tradition with thé appearance of a fine physical and spiritual .
On an exceptional basis, Member States may request UNESCO to provide thé candidates with access to thé platform so they can complète thé form by themselves. Thèse requests must be addressed to esd rize unesco. or by 15 A ril 2021 UNESCO will provide thé nomineewith accessto thé platform via their émail address.
̶The leading indicator of employee engagement is based on the quality of the relationship between employee and supervisor Empower your managers! ̶Help them understand the impact on the organization ̶Share important changes, plan options, tasks, and deadlines ̶Provide key messages and talking points ̶Prepare them to answer employee questions
Dr. Sunita Bharatwal** Dr. Pawan Garga*** Abstract Customer satisfaction is derived from thè functionalities and values, a product or Service can provide. The current study aims to segregate thè dimensions of ordine Service quality and gather insights on its impact on web shopping. The trends of purchases have
Chính Văn.- Còn đức Thế tôn thì tuệ giác cực kỳ trong sạch 8: hiện hành bất nhị 9, đạt đến vô tướng 10, đứng vào chỗ đứng của các đức Thế tôn 11, thể hiện tính bình đẳng của các Ngài, đến chỗ không còn chướng ngại 12, giáo pháp không thể khuynh đảo, tâm thức không bị cản trở, cái được
(f.2) “Directive 050” means Directive 050: Drilling Waste Management; (g) “Directive 056” means Directive 056: Energy Development Applications and Schedules; (g.1) “Directive 058” means Directive 058: Oilfield Waste Management Requirements for the Upstream Petroleum Industry; (h) “Directive 060” means Directive 060: Upstream
Le genou de Lucy. Odile Jacob. 1999. Coppens Y. Pré-textes. L’homme préhistorique en morceaux. Eds Odile Jacob. 2011. Costentin J., Delaveau P. Café, thé, chocolat, les bons effets sur le cerveau et pour le corps. Editions Odile Jacob. 2010. Crawford M., Marsh D. The driving force : food in human evolution and the future.
