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Section Revision Office Reason for ChangeEffective Date
HeaderDeleted: August 2009 Added:  April 2014APS (047GA) August 2014
0201Added: “s” to opening sentence so “include” now says “includes” Deleted link for: “38 U.S.C. 8121” Updated link to: “38 U.S.C. 8121 – Revolving Supply Fund”APS (047GA) August 2014
020202Editorial, updates and deletions provided by OAL.OAL August 2014
020204BAdded: “, and logistics reviews conducted by Management Quality Assurance Service (MQAS)” so 020204B says: “All expenses incurred by the Office of Small and Disadvantaged Business Utilization and certain elements of VHA’s Procurement and Logistics Office, and logistics reviews conducted by Management Quality Assurance Service (MQAS).”OBO August 2014
0203  Corrected alphabetization and renumbered authority and reference links. Removed reference to Volume V, Chapter 4B.APS (047GA) August 2014
020301Renumbered link (formerly 020312): “38 Comp. Gen. 628 (1959), Contracts With Other Government Agencies”.APS (047GA) August 2014
020302Deleted link for: “31 U.S.C. 3512, Executive Agency Accounting and Other Financial Management Reports and Plans” Updated link for: “31 U.S.C. 3512, Executive Agency Accounting and Other Financial Management Reports and Plans” Renumbered link: Was 020301.APS (047GA) August 2014
020303Deleted link for: “31 U.S.C. 3515, Financial Statements of Agencies”   Updated link for: “31 U.S.C. 3515, Financial Statements of Agencies” Renumbered link: Was 020302.APS (047GA) August 2014
020304Deleted link for: “38 U.S.C. 8121, Revolving Supply Fund”   Updated link for: “38 U.S.C. 8121, Revolving Supply Fund” Renumbered link: Was 020303.APS (047GA) August 2014
020307Added link for: “Implementation Guide for OMB Circular A-123, Management’s Responsibility for Internal Control, Appendix A, Internal Control over Financial Reporting, dated July 22, 2005”APS (047GA) August 2014
020308Renumbered Link (formerly 020304): “Office of Management and Budget (OMB) Circular A-11, Preparation, Submission and Execution of the Budget”APS (047GA) August 2014
020309Deleted link for: “OMB Circular A-123, Management’s Responsibility for Internal Control”   Updated link for: “OMB Circular A-123, Management’s Responsibility for Internal Control” Renumbered link: Was 020305.APS (047GA) August 2014
0203010Deleted link for: “OMB Circular A-127, Financial Management Systems”   Updated link for: “OMB Circular A-127, Financial Management Systems”APS (047GA) August 2014
020311Deleted link for: “OMB Circular A-130, Management of Federal Information Resources”   Updated link for: “OMB Circular A-130, Management of Federal Information Resources” Renumbered link: Was 020307.APS (047GA) August 2014
020312Deleted link for: “OMB Circular A-136, Financial Reporting Requirements – Revised”   Updated link for: “Office of Management and Budget (OMB) Circular A-136, Financial Reporting Requirements – Revised” Renumbered link: Was 020308.APS (047GA) August 2014
020314Added link: “Radiology Quality Assurance Services”  OAL August 2014
020315Added link: “Service and Distribution Center (SDC), Hines, IL”  OAL August 2014
020317Added link: “Strategic Acquisition Center (SAC), Frederick, Maryland”  OAL August 2014
020318Added link: “Strategic Acquisition Center (SAC), Fredericksburg, Virginia”  OAL August 2014
020319Added link: “Technology Acquisition Center (TAC), Austin, Texas”  OAL August 2014
020320Added link: “Technology Acquisition Center (TAC), Eatontown, New Jersey”OAL August 2014
020321Renumbered link: “Treasury Federal Account Symbols and Titles (FAST) Book” Formerly 020310.OAL August 2014
020322Deleted link for: “Treasury Financial Manual (TFM) Part 2–Chapter 1500, Description of Accounts relating to Financial Operations”   Updated link for: “Treasury Financial Manual (TFM) Volume 1, Part 2, Chapter 1500, Description of Accounts Relating to Financial Operations” Renumbered link: Was 020309.APS (047GA) August 2014
020324VA’s General Counsel Decision VAOPGCADV 26-97, issued September 24, 1997APS (047GA) August 2014
020401Deleted: “The Assistant Secretary for Management/Chief Financial Officer (CFO), as required by the Chief Financial Officers Act of 1990 and 38 U.S.C. 309, oversees all financial management activities relating to the Department’s programs and operations.” Added: “The Assistant Secretary for Management/Chief Financial Officer (CFO) oversees all financial management activities relating to the Department’s programs and operations, as required by the Chief Financial Officers Act of 1990 and 38 U.S.C. 309.”APS (047GA) August 2014
020401Added: “and oversight”, so 020401 says: “The CFO establishes financial policy, systems and operating procedures for all VA financial entities and provides guidance and oversight on all aspects of financial management.”OBO August 2014
020505Editorial, updates and deletions provided by OAL.OAL August 2014
020701Deleted: “This chapter rescinds MP-4, Part 5, Chapter 7, Supply Fund Accounting; VA Directive 4800.20, Section 4(d), Records, Reports and Accounting; and OF Bulletin 05GA1.01, Obligating annual funds to the franchise fund or supply fund.” Added: “020701” and “This chapter rescinds VA financial policies and procedures, Volume II, Chapter 2A, Supply Fund, dated August 2009.”APS (047GA) August 2014
020708Updated Veterans Health Administration e-mail addressAPS (047GA) August 2014

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