Introduction
The Fiscal Procedures provide guidance on internal controls, accounting policies, and financial reporting for the University of Colorado.
Where do these policies and procedures come from? Watch our short video to learn about the University of Colorado Fiscal Procedures and how they're developed.
Chapter 1: Accounting
Procedures related to accounting principles and standards; interface with the state financial system; delegated authority; financial transactions and internal controls; reporting of fraud, theft, or embezzlement; and, accountability and capitalization of equipment.
Chapter 2: Disbursement
Procedures related to propriety of expenditures; commitment vouchers; receiving reports; purchase discounts; interest payment on delinquent payables; interagency purchases and payments; official functions and training functions; miscellaneous compensation and other benefits (perquisites); and, moving and relocation. Revised July 1, 2017.
Chapter 3: Contracts
Policies, procedures, and forms related to expenditure contracts are established by the Procurement Service Center and are found on the Procurement Service Center website. Revised December 1, 2017.
Go To Procurement Service Center Website
Chapter 4: Projects
Procedures related to capital construction administration; capital construction projects; and, capital construction project retainage.
Chapter 5: Travel
Policies, procedures, and forms related to travel are established by the Procurement Service Center and are found on the Procurement Service Center website.
Go To Procurement Service Center Website
Chapter 6: Cash
Policies, procedures, and forms related to cash are established by the Office of the University Treasurer and are found on the Treasurer website.
Chapter 7: Budget
Policies, procedures, and forms related to budget are established by the Budget and Finance Office and are found on the Budget and Finance Office website.
Go To Budget and Finance Office Website
Chapter 8: Reporting
Procedures related to annual financial statements; state-generated financial statements; required reconciliation to the state financial system; indirect cost allocations; and, accounting for indirect cost recoveries.
Chapter 9: Payroll
Policies, procedures, and forms related to payroll are established by the Employee Services office and are found on the Employee Services website.
Go To Employee Services Website
Appendix - Fiscal Procedures Glossary
Definitions of select terms found in the Fiscal Procedures.