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

Volume VI Chapter 21 – November 2023 Revisions

November 14, 2023

Section	Revision	Office	Reason for Change	Effective Date
Various	Completed full policy review	OFP (047G)	To reflect current legislation and processes	November 2023
2103	Updated definitions	OFP (047G)	For consistency with other policy chapters and to align with SFFAS 12	November 2023
2104	Updated Roles and Responsibilities	OFP (047G)	To reflect current duties	November 2023
2105	Updated policy statements	OFP (047G)	Increase to unasserted claims reportable threshold to $10M and $100M individually and in the aggregate respectively	November 2023
Appendix A	Updated Memorandum Inquiry for Unasserted Claims	OFP (047G)	2023 Memo updated from previous 2018 memo disseminated to Administrations and Staff Offices	November 2023
Appendix B	Updated Memorandum for Management Representation Letter	OFP (047G)	2023 Memo updated from previous 2018 memo disseminated to OGC Management, Planning & Analysis	November 2023

Financial Policy Documents Changelog

Volume VI Chapter 21 – November 2023 Revisions

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