Financial Policy Documents

Visit our Office of Financial Policy webpage to learn more about the VA’s financial policy processes.

Volume I - General Accounting
- Chapter 01 – Chief Financial Officer Council (CFOC)
  Volume I - General Accounting
  Approval Date: November 12, 2024
- Chapter 01A – VA Financial Policy Overview
  Volume I - General Accounting
  Approval Date: November 12, 2024
- Chapter 01B – Quality Financial Information
  Volume I - General Accounting
  Approval Date: February 10, 2023
- Chapter 04 – Compliance with FFMIA
  Volume I - General Accounting
  Approval Date: February 10, 2023
- Chapter 05 – Management’s Responsibility for Internal Controls
  Volume I - General Accounting
  Approval Date: December 14, 2022
- Chapter 06 – Reconciliations
  Volume I - General Accounting
  Approval Date: August 13, 2024
- Chapter 11 – Intragovernmental Transactions
  Volume I - General Accounting
  Approval Date: September 23, 2020
- Chapter 11A – Buy/Sell Transactions (Paper Form)
  Volume I - General Accounting
  Approval Date: May 20, 2024
- Chapter 11B – Buy/Sell Transactions (G-Invoicing)
  Volume I - General Accounting
  Approval Date: July 17, 2024
Volume II - Appropriations Funds and Related Information
- Chapter 01 – VA’s Accounting Classification Structure
  Volume II - Appropriations Funds and Related Information
  Approval Date: October 11, 2024
- Chapter 01A – VA Journal Vouchers
  Volume II - Appropriations Funds and Related Information
  Approval Date: May 20, 2024
- Chapter 02 – VA’s Budget Cycle and Fund Symbols
  Volume II - Appropriations Funds and Related Information
  Approval Date: September 11, 2024
- Chapter 02C – Clearing (Suspense) and Deposit Funds
  Volume II - Appropriations Funds and Related Information
  Approval Date: February 10, 2023
- Chapter 02D – General Fund Receipt Accounts
  Volume II - Appropriations Funds and Related Information
  Approval Date: May 12, 2023
- Chapter 02E – Parking Facility and EV Charging Station Revenue
  Volume II - Appropriations Funds and Related Information
  Approval Date: June 12, 2024
- Chapter 02F – Funds from Dedicated Collections
  Volume II - Appropriations Funds and Related Information
  Approval Date: April 26, 2021
- Chapter 02I – Major Construction Working Reserve
  Volume II - Appropriations Funds and Related Information
  Approval Date: April 18, 2024
- Chapter 02J – Unclaimed Moneys
  Volume II - Appropriations Funds and Related Information
  Approval Date: October 11, 2024
- Chapter 03 – VA Funds Control
  Volume II - Appropriations Funds and Related Information
  Approval Date: July 17, 2024
- Chapter 04 – Awards, Ceremonies, Food or Refreshments, Gifts or Mementos
  Volume II - Appropriations Funds and Related Information
  Approval Date: November 12, 2024
- Chapter 07 – Appropriations Law
  Volume II - Appropriations Funds and Related Information
  Approval Date: July 17, 2024
- Chapter 07B – Honoraria
  Volume II - Appropriations Funds and Related Information
  Approval Date: January 10, 2024
- Chapter 07C – Advance Payments
  Volume II - Appropriations Funds and Related Information
  Approval Date: August 10, 2023
- Chapter 07D – Guidelines to Avoid Augmenting an Appropriation
  Volume II - Appropriations Funds and Related Information
  Approval Date: August 10, 2023
- Chapter 07E – Recycling Revenue
  Volume II - Appropriations Funds and Related Information
  Approval Date: October 13, 2022
- Chapter 07F – Refunds and Rebates
  Volume II - Appropriations Funds and Related Information
  Approval Date: July 14, 2021
- Chapter 07G – Refunds Issued by VA
  Volume II - Appropriations Funds and Related Information
  Approval Date: December 10, 2024
- Chapter 08 – Bartering
  Volume II - Appropriations Funds and Related Information
  Approval Date: August 10, 2023
- Chapter 09 – Prior Year Recovery
  Volume II - Appropriations Funds and Related Information
  Approval Date: July 17, 2024
- Chapter 10 – Revolving Fund
  Volume II - Appropriations Funds and Related Information
  Approval Date: October 6, 2023
- Chapter 10A – Supply Fund
  Volume II - Appropriations Funds and Related Information
  Approval Date: July 17, 2024
- Chapter 10B – Franchise Fund
  Volume II - Appropriations Funds and Related Information
  Approval Date: July 17, 2024
- Chapter 11 – Supplemental Appropriations Oversight
  Volume II - Appropriations Funds and Related Information
  Approval Date: May 11, 2022
- Chapter 12 – Toxic Exposures Fund
  Volume II - Appropriations Funds and Related Information
  Approval Date: June 12, 2024
Volume III - Obligations
- Chapter 01 – Purchase Request Policy
  Volume III - Obligations
  Approval Date: March 26, 2024
- Chapter 02 – Obligations
  Volume III - Obligations
  Approval Date: November 12, 2024
- Chapter 02A – Non-Contractual Obligations
  Volume III - Obligations
  Approval Date: March 26, 2024
- Chapter 02B – 1358 Obligations
  Volume III - Obligations
  Approval Date: November 12, 2024
- Chapter 03 – Obligation at Claims Approval
  Volume III - Obligations
  Approval Date: March 26, 2024
Volume IV - Revenue and Expenses
- Chapter 01 – Revenues and Imputed Financing Sources
  Volume IV - Revenue and Expenses
  Approval Date: June 21, 2021
- Chapter 02 – Expenses
  Volume IV - Revenue and Expenses
  Approval Date: January 3, 2022
Volume V - Assets
- Chapter 01 – Recognition and Accounting for Assets
  Volume V - Assets
  Approval Date: August 13, 2024
- Chapter 02 – Cash, Fund Balance with Treasury, and Imprest Funds
  Volume V - Assets
  Approval Date: November 16, 2023
- Chapter 05 – Investments
  Volume V - Assets
  Approval Date: July 7, 2023
- Chapter 06 – Accounts and Interests Receivables
  Volume V - Assets
  Approval Date: June 21, 2021
- Chapter 07 – Loans Receivable (VBA)
  Volume V - Assets
  Approval Date: August 10, 2023
- Chapter 08 – Inventories, Materials, and Supplies
  Volume V - Assets
  Approval Date: July 14, 2021
- Chapter 09 – General Property, Plant, and Equipment
  Volume V - Assets
  Approval Date: December 10, 2024
- Chapter 10 – Other Assets
  Volume V - Assets
  Approval Date: January 10, 2024
- Chapter 10A – Foreclosed Property Acquired
  Volume V - Assets
  Approval Date: August 10, 2023
- Chapter 11 – Accounting for Leases
  Volume V - Assets
  Approval Date: August 13, 2024
- Chapter 11A – Real Property Leases
  Volume V - Assets
  Approval Date: March 26, 2024
- Chapter 11B – Accounting for Enhanced-Use Leases
  Volume V - Assets
  Approval Date: March 26, 2024
- Chapter 13 – Accounting for Internal Use Software
  Volume V - Assets
  Approval Date: November 12, 2024
- Chapter 14 – Heritage Assets and Stewardship Land
  Volume V - Assets
  Approval Date: August 11, 2022
Volume VI - Liabilities
- Chapter 01 – Definition and General Principles for Recognition of a Liability
  Volume VI - Liabilities
  Approval Date: May 11, 2022
- Chapter 02 – Intragovernmental vs. Public Liabilities
  Volume VI - Liabilities
  Approval Date: August 11, 2022
- Chapter 03 – Accounts and Interest Payable
  Volume VI - Liabilities
  Approval Date: August 25, 2021
- Chapter 05 – Treasury Debt Borrowing
  Volume VI - Liabilities
  Approval Date: September 15, 2021
- Chapter 06 – Liabilities for Loan Guarantees
  Volume VI - Liabilities
  Approval Date: January 3, 2022
- Chapter 07 – Federal Employees’ and Veterans’ Benefits Liabilities
  Volume VI - Liabilities
  Approval Date: August 13, 2024
- Chapter 08 – Environmental and Disposal Liabilities
  Volume VI - Liabilities
  Approval Date: April 10, 2023
- Chapter 09 – Insurance Liabilities
  Volume VI - Liabilities
  Approval Date: October 13, 2022
- Chapter 10 – Other Liabilities
  Volume VI - Liabilities
  Approval Date: March 26, 2024
- Chapter 11 – Employee Accrued Salaries and Benefits
  Volume VI - Liabilities
  Approval Date: April 10, 2023
- Chapter 13 – Unredeemed Coupons
  Volume VI - Liabilities
  Approval Date: July 17, 2024
- Chapter 20 – Judgment Fund
  Volume VI - Liabilities
  Approval Date: April 18, 2024
- Chapter 21 – Contingent Liabilities
  Volume VI - Liabilities
  Approval Date: April 18, 2024
Volume VII - Financial Reporting
- Chapter 01 – Financial Statement Reporting
  Volume VII - Financial Reporting
  Approval Date: December 10, 2024
- Chapter 02 – Financial Statement Analytics
  Volume VII - Financial Reporting
  Approval Date: September 11, 2024
- Chapter 09 – Payment Integrity and Fraud Reduction
  Volume VII - Financial Reporting
  Approval Date: September 6, 2023
Volume VIII - Cash Management
- Chapter 01 – Certifying and Disbursing Officials/Officer
  Volume VIII - Cash Management
  Approval Date: June 14, 2023
- Chapter 01A – Invoice Review and Certification
  Volume VIII - Cash Management
  Approval Date: June 14, 2023
- Chapter 02 – Disbursements
  Volume VIII - Cash Management
  Approval Date: January 14, 2021
- Chapter 03 – Agent Cashier Accountability Policy
  Volume VIII - Cash Management
  Approval Date: November 16, 2023
- Chapter 04 – Personal Funds of Patients
  Volume VIII - Cash Management
  Approval Date: August 13, 2024
- Chapter 06 – Collections
  Volume VIII - Cash Management
  Approval Date: August 10, 2023
Volume X - Grants Management
- Chapter 01 – General Grants Policy
  Volume X - Grants Management
  Approval Date: May 13, 2020
- Chapter 02 – Grant Program Development
  Volume X - Grants Management
  Approval Date: July 7, 2023
- Chapter 03 – Grant Funding Availability Announcement Process
  Volume X - Grants Management
  Approval Date: October 6, 2023
- Chapter 04 – Grant Application Review and Award Process
  Volume X - Grants Management
  Approval Date: December 13, 2023
- Chapter 05 – Grants Post-Award
  Volume X - Grants Management
  Approval Date: December 10, 2024
- Chapter 06 – Grant Closeout and Post Closeout
  Volume X - Grants Management
  Approval Date: May 10, 2021
- Chapter 07 – Grants: Audit Use and Resolution
  Volume X - Grants Management
  Approval Date: June 21, 2021
Volume XII - Debt Management
- Chapter 01 – VA Debt Collection Standards
  Volume XII - Debt Management
  Approval Date: June 12, 2024
- Chapter 02 – Benefit Debts
  Volume XII - Debt Management
  Approval Date: June 12, 2024
- Chapter 03 – Employee Debt
  Volume XII - Debt Management
  Approval Date: June 12, 2024
- Chapter 04 – Medical Care Debt
  Volume XII - Debt Management
  Approval Date: February 18, 2021
- Chapter 05 – Vendor Debts
  Volume XII - Debt Management
  Approval Date: February 18, 2021
- Chapter 06 – Freedom of Information Act Debt
  Volume XII - Debt Management
  Approval Date: July 17, 2024
- Chapter 08 – Notice of Indebtedness
  Volume XII - Debt Management
  Approval Date: February 18, 2021
- Chapter 09 – Interest, Administrative Costs, and Penalty Charges
  Volume XII - Debt Management
  Approval Date: January 10, 2024
- Chapter 10 – Collection of Debts
  Volume XII - Debt Management
  Approval Date: February 18, 2021
- Chapter 11 – Committee on Waivers and Compromises (COWC)
  Volume XII - Debt Management
  Approval Date: March 14, 2023
- Chapter 11A – Waiver Requests and Processing – COWC
  Volume XII - Debt Management
  Approval Date: February 18, 2021
- Chapter 11B – Compromise of Debt – COWC
  Volume XII - Debt Management
  Approval Date: February 18, 2021
- Chapter 11C – Evaluation Standards – COWC
  Volume XII - Debt Management
  Approval Date: January 3, 2022
- Chapter 11D – Hearings – COWC
  Volume XII - Debt Management
  Approval Date: February 18, 2021
- Chapter 11E – Appeals – COWC
  Volume XII - Debt Management
  Approval Date: February 18, 2021
- Chapter 12 – Suspension of Debt Collection
  Volume XII - Debt Management
  Approval Date: June 14, 2023
- Chapter 13 – Termination of Collection Standards
  Volume XII - Debt Management
  Approval Date: July 14, 2021
- Chapter 14 – Treasury Offset Program, Treasury Cross-Servicing and Enforced Collection (Litigation)
  Volume XII - Debt Management
  Approval Date: August 15, 2024
- Chapter 15 – Treasury Reporting on Receivables
  Volume XII - Debt Management
  Approval Date: August 13, 2024
Volume XIII - Cost Accounting
- Chapter 01 – Cost Centers
  Volume XIII - Cost Accounting
  Approval Date: November 16, 2023
- Chapter 02 – Budget Object Class Codes
  Volume XIII - Cost Accounting
  Approval Date: April 18, 2024
- Chapter 03 – Managerial Cost Accounting
  Volume XIII - Cost Accounting
  Approval Date: April 18, 2024
- Chapter 04 – Charges and Full Cost Recovery
  Volume XIII - Cost Accounting
  Approval Date: April 26, 2021
- Chapter 06 – Accounting During Declared Emergencies
  Volume XIII - Cost Accounting
  Approval Date: January 20, 2023
Volume XIV - Travel
- Chapter 01 – Travel Administration
  Volume XIV - Travel
  Approval Date: September 20, 2024
- Chapter 02 – Travel Per Diem
  Volume XIV - Travel
  Approval Date: May 20, 2024
- Chapter 03 – Transportation Expenses
  Volume XIV - Travel
  Approval Date: September 11, 2024
- Chapter 04 – Miscellaneous Travel Expenses
  Volume XIV - Travel
  Approval Date: June 12, 2024
- Chapter 05 – Travel Under Special Circumstances
  Volume XIV - Travel
  Approval Date: July 17, 2024
- Chapter 06 – International Travel
  Volume XIV - Travel
  Approval Date: May 20, 2024
- Chapter 07 – Local Travel
  Volume XIV - Travel
  Approval Date: October 11, 2024
- Chapter 08 – Relocation Packages
  Volume XIV - Travel
  Approval Date: August 13, 2024
- Chapter 09 – Non-Federal Source Funding (Donated Travel)
  Volume XIV - Travel
  Approval Date: October 13, 2021
- Chapter 10 – Conference Planning, Oversight, and Reporting
  Volume XIV - Travel
  Approval Date: April 10, 2023
Volume XV - Payroll
- Chapter 01A – Payroll: Overview
  Volume XV - Payroll
  Approval Date: November 16, 2023
- Chapter 02A – Payments
  Volume XV - Payroll
  Approval Date: August 13, 2024
- Chapter 03A – Leave and Work Schedules
  Volume XV - Payroll
  Approval Date: October 6, 2023
- Chapter 04A – Deductions
  Volume XV - Payroll
  Approval Date: November 16, 2023
- Chapter 05A – Payroll Accounting
  Volume XV - Payroll
  Approval Date: November 16, 2022
- Chapter 06A – Transit Benefit Programs
  Volume XV - Payroll
  Approval Date: October 11, 2024
Volume XVI - Charge Card Programs
- Chapter 01A – Administrative Actions for Government Purchase Cards
  Volume XVI - Charge Card Programs
  Approval Date: June 12, 2024
- Chapter 01B – Government Purchase Card for Micro-Purchases
  Volume XVI - Charge Card Programs
  Approval Date: November 7, 2024
- Chapter 01C – Government Convenience Checks
  Volume XVI - Charge Card Programs
  Approval Date: December 10, 2024
- Chapter 02A – Government Travel Card Individually Billed Accounts
  Volume XVI - Charge Card Programs
  Approval Date: May 20, 2024
- Chapter 02B – Government Travel Card Centrally Billed Accounts
  Volume XVI - Charge Card Programs
  Approval Date: May 20, 2024
- Chapter 02C – Government Travel Card Program Management
  Volume XVI - Charge Card Programs
  Approval Date: May 20, 2024
- Chapter 03 – Fleet Charge Card
  Volume XVI - Charge Card Programs
  Approval Date: December 10, 2024

Financial Policy Documents

Volume I - General Accounting

Volume II - Appropriations Funds and Related Information

Volume III - Obligations

Volume IV - Revenue and Expenses

Volume V - Assets

Volume VI - Liabilities

Volume VII - Financial Reporting

Volume VIII - Cash Management

Volume X - Grants Management

Volume XII - Debt Management

Volume XIII - Cost Accounting

Volume XIV - Travel

Volume XV - Payroll

Volume XVI - Charge Card Programs

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