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:


An electronic copy of guidance documents for the Auditor of Public Accounts (APA) may be viewed at no charge on the Virginia Regulatory Town Hall at or on the APA's website at

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

Printed copies may be viewed on regular work days from 8:15 a.m. until 5 p.m. in the office of the APA, 101 North 14th Street, 8th Floor, Richmond VA 23219. Copies may be obtained by contacting Rachel Reamy, P.O. Box 1295, Richmond, VA 23218, telephone (804) 225-3350 (ext. 360), or email

The following charges shall apply for obtaining a printed copy:

Specification for Audits of Counties, Cities, and Towns--$10

Specification for Audits of Authorities, Boards, and Commissions--$10

Uniform Financial Reporting Manual--$10

Virginia Sheriffs Accounting Manual--$10

Guidance Documents:

ABC SPEC17, Specifications for Audits of Authorities, Boards, and Commissions, 7/20/2017

CCT SPEC17, Specifications for Audits of Counties, Cities, and Towns, 5/23/2017

Sheriffs17, Virginia Sheriffs Accounting Manual, 7/1/2017

UFRM17, Uniform Financial Reporting Manual, 6/9/2017

Updated 3/5/18