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Office of Finance

Volume V - Assets

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Chapter Title Approved Date* Revision
1 Recognition and Accounting for Assets 07/07/2014  
2 Cash and Fund Balance with Treasury 07/07/2014  
3 Fund Balance with Treasury 08/20/2009  
3A Cash Held Outside Treasury 08/20/2009  
4 Earmarked Funds (See Vol II Ch 2F Funds from Dedicated Collections)   Rescinded
5 Investments 07/07/2014  
6 Accounts and Interests Receivables 01/14/2013  
6A Interest Receivable (See Vol V Ch 6 Accounts and Interests Receivables)   Rescinded
7 Loans Receivable (VBA) 07/07/2014  
8 Inventories, Supplies, and Materials 10/20/2014  
8A Operating Materials and Supplies 08/20/2009  
8B Stockpile Materials 08/20/2009  
9 General Property, Plant, and Equipment 07/07/2014  
10 Other Assets 08/20/2009  
10A Other Assets - Real Estate Owned 08/20/2009  
10B Use of VA Appropriated Funds to Purchase Kitchen Appliances 05/27/2010  
*Dates are linked to the CFO Approval Memorandum.

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