Financial Policy Documents Changelog

Volume I - General Accounting
- Chapter 01 - VA Financial and Accounting Policy Overview
- Chapter 01B - Quality Financial Information
- Chapter 04 - Compliance with FFMIA
- Chapter 05 - Management’s Responsibility for Internal Controls
- Chapter 06 - Reconciliations
- Chapter 09 - VA Financial Policies and Procedures Expenditure Transfers
- Chapter 11 - Intragovernmental Transactions
- Chapter 11A - Buy and Sell Transactions (Paper Form)
- Chapter 11B - Buy and Sell Transactions (G-Invoicing)
Volume II - Appropriations Funds and Related Information
- Chapter 01 - VA's Accounting Classification Structure
- Chapter 01A - VA Journal Vouchers
- Chapter 02 - VA's Budget Cycle and Fund Symbols
- Chapter 02C - Clearing (Suspense) and Deposit Funds
- Chapter 02D - General Fund Receipt Accounts
- Chapter 02E - Parking Facility Revenue
- Chapter 02F - Funds from Dedicated Collections
- Chapter 02I - Major Construction Working Reserve
- Chapter 02J - Unclaimed Money
- Chapter 03 - VA Funds Control
- Chapter 04 - Awards Ceremonies Food or Refreshments Gifts or Mementos
- Chapter 05 - Obligation
- Chapter 05A - Purchase Request Policy
- Chapter 05B - Non-Contractual Obligations
- Chapter 05C - Obligation at Claims Approval
- Chapter 06 - 1358 Obligations
- Chapter 07 - Various Appropriations Law Related Topics
- Chapter 07B - Honoraria
- Chapter 07C – Advance Payments
- Chapter 07D - Guidelines to Avoid Augmenting an Appropriation
- Chapter 07E - Recycling Revenue
- Chapter 07F - Refunds and Rebates
- Chapter 07G - Refunds Issued by VA
- Chapter 08 - Bartering
- Chapter 09 - Prior Year Recoveries
- Chapter 10 - Revolving Funding Administration
- Chapter 10A - Supply Fund
- Chapter 10B - Franchise Fund
- Chapter 11 - Supplemental Appropriations Oversight
- Chapter 12 - Toxic Exposures Fund
Volume IV - Revenues and Expenses
- Chapter 01 - Revenues and Imputed Financing Sources
- Chapter 02 - Expenses
Volume V - Assets
- Chapter 01 - Recognition and Accounting for Assets
- Chapter 02 - Cash Fund Balance with Treasury and Imprest Funds
- Chapter 05 - Investments
- Chapter 06 - Accounts and Interest Receivables
- Chapter 07 - Loans Receivable (VBA)
- Chapter 08 - Inventories Materials and Supplies
- Chapter 09 - General Property, Plant, and Equipment
- Chapter 10 - Other Assets
- Chapter 10A - Foreclosed Property Acquired
- Chapter 11 - Accounting for Real Property Leases
- Chapter 12 - Accounting for Enhanced-Use Leases
- Chapter 13 - Accounting for Internal Use Software
- Chapter 14 - Heritage Assets and Stewardship Land
Volume VI - Liabilities
- Chapter 01 - Definition and General Principles for Recognition of a Liability
- Chapter 02 - Intragovernmental vs. Public Liabilities
- Chapter 03 - Accounts and Interest Payable
- Chapter 05 - Treasury Debt Borrowing
- Chapter 07 - Federal Employees’ and Veterans’ Benefits Liabilities
- Chapter 08 - Environmental and Disposal Liabilities
- Chapter 09 - Insurance Liabilities
- Chapter 10 - Other Liabilities
- Chapter 11 - Employees’ Accrued Salaries and Benefits
- Chapter 13 - Unredeemed Coupons – Veterans Canteen Service
- Chapter 20 - Judgment Fund
- Chapter 21 - Contingent Liabilities
Volume VII - Financial Reporting
- Chapter 01 - Financial Statement Reporting
- Chapter 09 - Payment Integrity and Fraud Reduction
Volume VIII - Cash Management
- Chapter 01 - Certifying and Disbursing Officials/Officers
- Chapter 01A - Invoice Review and Certification
- Chapter 03 - Agent Cashier Accountability Policy
- Chapter 04 - Personal Funds of Patients
- Chapter 06 - Collections
Volume X - Grants Management
- Chapter 01 - General Grants Policy
- Chapter 02 - Grant Development Program
- Chapter 03 - Grant Funding Availability Announcement Process
- Chapter 04 - Grant Application Review and Award Process
- Chapter 05 - Grant Post-Award
- Chapter 06 - Grant Closeout and Post Closeout
- Chapter 07 - Grants: Audit Use and Resolution
Volume XII - Debt Management
- Chapter 02 - Benefit Debts
- Chapter 04 - Medical Care Debt
- Chapter 05 - Vendor Debts
- Chapter 06 - Freedom of Information Act Debt
- Chapter 09 - Interest, Administrative Costs, and Penalty Charges
- Chapter 10 - Collection of Debt
- Chapter 11 - Committee on Waivers and Compromises (COWC)
- Chapter 11A - Waiver Requests and Processing - COWC
- Chapter 11D - Hearings - COWC
- Chapter 11E - Appeals - COWC
- Chapter 14 - Treasury Offset Program, Treasury Cross-Servicing and Enforced Collection (Litigation)
- Chapter 15 - Treasury Report on Receivables
Volume XIII - Cost Accounting
- Chapter 01 - Cost Centers
- Chapter 02 - Budget Object Class Codes
- Chapter 03 - Managerial Cost Accounting
- Chapter 04 - Charges and Full Cost Recovery
- Chapter 06 - Accounting During Declared Emergencies
Volume XIV - Travel
- Chapter 01 - Travel Administration
- Chapter 03 - Transportation Expenses
- Chapter 05 - Travel under Special Circumstances
- Chapter 07 - Local Travel
- Chapter 08 - Relocation Packages
Volume XV - Payroll
- Chapter 01A - Payroll: Overview
- Chapter 02A - Payments
- Chapter 03A - Leave and Work Schedules
- Chapter 04A - Deductions
- Chapter 05A - Payroll Accounting
- Chapter 06A - Transit Benefit Programs

Chapter 07 - Grants: Audit Use and Resolution

Volume X Chapter 07 – May 2021 Revisions

June 21, 2021

Section	Revision	Office	Reason for Change	Effective Date
Various	Updated references throughout.	OFP (047G)	OMB released revisions to Title 2 of the C.F.R. on Federal grants.	May 2021

Chapter 07 - Grants: Audit Use and Resolution

Volume X Chapter 07 – June 2019 Revisions

June 10, 2019

Section	Revision	Office	Reason for Change	Effective Date
Various	Reformatted to new policy format.	OFP (047G)	Reorganized chapter layout	June 2019
0704 Roles and Responsibilities	Updated and streamlined roles and responsibilities	OFP (047G)	Reorganized chapter layout	June 2019
0705 Policies	Reformatted policies	OFP (047G)	Improve flow and order of information stated	June 2019
0705 Policies	Updated policy statements	OFP (047G)	Properly reflect VA’s Grant Audit Use and Resolution requirements	June 2019

Financial Policy Documents Changelog

Volume X Chapter 07 – May 2021 Revisions

Volume X Chapter 07 – June 2019 Revisions

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