Fiscal Rules & Procedures

The Financial Services Unit provides the following professional and technical assistance to agencies regarding the interpretation of statutes, fiscal rules, and other accounting authoritative guidelines.

Fiscal Rules Review 2021

Meetings held weekly on Thursdays, August 19th - December 16th, from 9:00 am to 10:00 am.

Order of Fiscal Rule Review

• Chapter 5 - Travel (in progress)
  • Mileage Reimbursement
  • Taxability of State Travel, Transportation, and Commuting
  • Travel Guidance
• Chapter 10 - Collections
• Chapter 1 - Accounting and Internal Control
• Chapter 2 - Disbursement
• Chapter 3 - Commitment Vouchers
• Chapter 9 - Payroll
• Chapter 7 - Budget
• Chapter 4 - Construction
• Chapter 8 - Reporting
• Chapter 6 - Cash

Fiscal Rules

• Fiscal Rules - Effective November 1, 2018
• Travel
• Prior Fiscal Rules

Fiscal Procedures Manual

• Fiscal Procedures Manual - CURRENT (March 2021)
• FPM Federal Addendum with Alert 221

Long Bill Review Job Aid

• Long Bill Review Job Aid
• Bill Review Checklist Template

Diagnostic Reports Guide

• Diagnostic Reports Guide (April 2021)

Open/Close Calendar

• FY 21/22 Open/Close Calendar

Open/Close Trainings

• State Departments Year End Open/Close Training Slides (April 2021)
• State Departments Reporting/GASB Open/Close Training Slides (April 2021)
• State Departments Evaluation Form for Open/Close Training (April 2021)
• State Departments CPE Attendance Form for Open/Close Training (April 2021)
• Higher Ed Year End Open/Close Training Slides (April 2021)
• Higher Ed Reporting/GASB Open/Close Training Slides (April 2021)
• Higher Ed Evaluation Form for Open/Close Training (April 2021)
• Higher Ed CPE Attendance Form for Open/Close Training (April 2021)

Financial Statement Exhibits - FY2021

Exhibits Listing

• Exhibits Listing
• Exhibits Instructions 

Exhibits J1 and J2

• Exhibits J1 and J2 - Enterprise funds
• Exhibits J1 and J2 - Governmental funds
• Exhibits J1 and J2 - Instructions

Exhibit K1

• Exhibit K1 
• Exhibit K1 Instructions
• State of Colorado DUNS number Listing
• OSC Assigned Federal Organization Code Listing

Forms

• Accounts Receivable Extension Request Form
• Accounts Receivable Forgiveness Request Form
• Accounts Receivable Forgiveness Debt Detail Worksheet
• Budget Transfer Request Form
• Capital Construction Six-Month Encumbrance Certification
• FRAC Form - Statement of Compliance, Financial Responsibility and Accountability Act (CRS 24-17-101 et seq.)
• Loan & Advance Application Form
• Loan & Advance Quick Renewal Form
• Loan & Advance Workbook 2020 Q3 - DRAFT
• Overexpenditure Request Form
• Rollforward Request

Other Resources

• Alerts issued by the Office of the State Controller
• Higher Education Accounting Standards
• Federal Funding Accountability and Transparency Act (FFATA)
• Security Policy for Access to State Financial System

Agency Contacts

Financial Services Unit Department Assignments 

Fiscal Managers Contact List

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