Financial Policy Documents Changelog

Financial Policy Volumes

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

Volume I Chapter 11 – September 2020 Revisions
Posted on September 10, 2020
- Various Sections updated to:
  - Perform five- year review and reformatted to new policy format
  - Change the title to Intragovernmental Transactions to improve comprehension and understanding of related content
- Section 1103 Definitions – Updated definitions to align definitions with FAR and Treasury TFM where applicable.
- Section 1104 Roles and Responsibilities – Removed offices without roles specific to IGT policy to eliminate extraneous information.
- Section 1105 Policies – Updated policies section to clarify recording, reporting, and reconciliation requirements for IGT to standardize agency guidance to federal guidance.
Chapter 11 - Intragovernmental Transactions

Financial Policy Documents Changelog

Financial Policy Volumes

Volume I Chapter 11 – September 2020 Revisions

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