GUIDANCE DOCUMENTS (for the YEAR ENDING DECEMBER 31, 2018)

Section 2.2-4103.1 of the Code of Virginia requires annual publication in the Virginia Register of guidance document lists from state agencies. A guidance document is defined as "...any document developed by a state agency or staff that provides information or guidance of general applicability to the staff or public to interpret or implement statutes or the agency's rules or regulations..." Agencies are required to maintain a complete, current list of all guidance documents and make the full text of such documents available to the public.

This information is collected and published once each year. Please contact the appropriate agency directly for the most up-to-date information. Questions concerning documents or requests for copies of documents should be directed to the contact person listed by the agency.

Find guidance document lists by agency:


AUDITOR OF PUBLIC ACCOUNTS

Guidance Documents for the Auditor of Public Accounts (APA) may be viewed and downloaded at no charge on the Virginia Regulatory Town Hall at http://www.townhall.virginia.gov or on the APA's website at http://www.apa.virginia.gov/APA_Reports/guidelines.aspx.

Questions regarding interpretation or implementation of these documents may be directed to Rachel Reamy, Auditor, Auditor of Public Accounts, telephone (804) 225-3350 (ext. 360) or email rachel.reamy@apa.virginia.gov.

Guidance Documents:

ABC SPEC18, Specifications for Audits of Authorities, Boards, and Commissions, 7/18/2018

CCT SPEC18, Specifications for Audits of Counties, Cities, and Towns, 8/2/2018

GRAcct18, General Receiver Accounting Manual, 11/7/2018

Sheriffs18, Virginia Sheriffs Accounting Manual, 7/1/2018

UFRM18, Uniform Financial Reporting Manual, 11/14/2018


Updated 2/18/19