Fiscal Procedures (draft - revised January 2020) [1]
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? [2] Watch our short video to learn about the University of Colorado Fiscal Procedures and how they're developed.
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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.
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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.
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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 [6]. Revised December 1, 2017.
Go To Procurement Service Center Website [6]
Chapter 4: Projects
Procedures related to capital construction administration; capital construction projects; and, capital construction project retainage.
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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 [8].
Go To Procurement Service Center Website [8]
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 [9].
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 [10].
Go To Budget and Finance Office Website [10]
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.
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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 [12].
Go To Employee Services Website [12]
Appendix - Fiscal Procedures Glossary
Definitions of select terms found in the Fiscal Procedures.
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