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