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    Document Summary
    - Report Published -

    Report Document No. 110
    PUBLICATION YEAR 2013    		View PDF Version*

    Document Title
    Report of Off-Balance Sheet Financial Obligations as of June 30, 2012

    Author
    Department of Accounts, Comptroller

    Enabling Authority
    § 2.2-813.2

    Executive Summary
    Purpose: During the 2007 General Assembly Session, legislation was passed (Code of Virginia, § 2.2-813.2) requiring the State Comptroller to report off-balance sheet financial obligations of the Commonwealth. For purposes of this report, the balance sheet is defined as the Comprehensive Annual Financial Report (CAFR). The CAFR is prepared in accordance with Generally Accepted Accounting Principles (GAAP) and includes both financial statements and notes to the financial statements, both of which contain information concerning the Commonwealth’s financial obligations. The CAFR is available on the Department of Account’s webpage at http://www.doa.virginia.gov/Financial_Reporting/CAFR/CAFR_Main.cfm. The CAFR amounts reflected below include state agencies, institutions and component units. The component unit amounts exclude Higher Education foundations.