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County Department of Accounting: Departmental Documents
The County Department of Accounting produces a number of important administrative documents, manuals, reports, etc. available via the links listed below.
Adobe Acrobat Reader (Version 5.0 or greater) is required for download of the various sections of this Manual.
Expenditure Line-Item Reporting Manual - The Virginia Auditor of Public Accounts annually prepares the "Comparative Report of Local Government Revenues and Expenditures" for the Governor and Virginia General Assembly. To enable the Auditor of Public Accounts to prepare this report, all Virginia counties and municipalities are required to follow the Uniform Financial Reporting Manual. The Expenditure Line-Item Reporting Manual has been prepared by the County Department of Accounting to be consistent with the Uniform Financial Reporting Manual and it should help each County office, department and agency to properly budget and report operational expenditures. When a specific line-item description does not clearly explain the expenditure to be charged, a detailed definition is provided. The various sections of this Manual will be periodically updated by the Department of Accounting consistent with changes in the Uniform Financial Reporting Manual.
Interim Purchasing Procedures Manual - The Interim Purchasing Procedures Manual has been prepared to give general guidance to the Accounting Department staff as well as other County departments and agencies when purchasing goods and services. This interim manual will be superceded by a more detailed version as a comprehensive update of the County’s present purchasing policies manual prepared in 1995 is completed. Many statements contained within this interim manual have been taken directly from the Commonwealth of Virginia’s Agency Procurement and Surplus Property Manual. The County Department of Accounting is committed to providing assistance to all agencies and departments within Washington County by securing the best goods and services at the lowest possible cost consistent with the quality needed.
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