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 Resources

• Fiscal Rules - Effective July 1, 2023
• Secretary of State - Official Fiscal Rules 
• Prior Fiscal Rules
  • Colorado Fiscal Rules - Update with proposed changes from FY22 SOS filing - Redline

Fiscal Procedures Manual

• Fiscal Procedures Manual - CURRENT (April 2023)
• Audit Risk Letter FY23

FY23 Coded Long Bill

• A Coded Long Bill HB22-1329
• B Coded Long Bill HB22-1329
• C Coded Long Bill HB22-1329
• D Coded Long Bill HB22-1329
• E Coded Long Bill HB22-1329
• F Coded Long Bill HB22-1329
• G Coded Long Bill HB22-1329
• H Coded Long Bill HB22-1329
• I Coded Long Bill HB22-1329
• J Coded Long Bill HB22-1329
• K Coded Long Bill HB22-1329
• L Coded Long Bill HB22-1329
• N Coded Long Bill HB22-1329
• O Coded Long Bill HB22-1329
• P Coded Long Bill HB22-1329
• Q Coded Long Bill HB22-1329
• R Coded Long Bill HB22-1329
• S Coded Long Bill HB22-1329
• T Coded Long Bill HB22-1329
• U Coded Long Bill HB22-1329
• V Coded Long Bill HB22-1329
• W Coded Long Bill HB22-1329
• Coded Long Bill - FY23 Capital Construction (Brick & Mortar and IT)

FY24 Coded Long Bill

• A Coded Long Bill SB23-214
• B Coded Long Bill SB23-214
• C Coded Long Bill SB23-214
• D Coded Long Bill SB23-214
• E Coded Long Bill SB23-214
• F Coded Long Bill SB23-214
• G Coded Long Bill SB23-214
• H Coded Long Bill SB23-214
• I Coded Long Bill SB23-214
• J Coded Long Bill SB23-214
• K Coded Long Bill SB23-214
• L Coded Long Bill SB23-214
• N Coded Long Bill SB23-214
• O Coded Long Bill SB23-214
• P Coded Long Bill SB23-214
• Q Coded Long Bill SB23-214
• R Coded Long Bill SB23-214
• S Coded Long Bill SB23-214
• T Coded Long Bill SB23-214
• U Coded Long Bill SB23-214
• V Coded Long Bill SB23-214
• W Coded Long Bill SB23-214
• Coded Long Bill - FY24 Capital Construction (Brick & Mortar and IT)

Long Bill Review Job Aid

• Long Bill Review Job Aid
• Bill Review Checklist Template

Diagnostic Reports Guide

• Diagnostic Reports Guide (March 2023)

Open/Close Calendar

• FY 23/24 Open/Close Calendar

Open/Close Trainings

• State Departments Year End Open/Close Training Slides Part I (April 2023)
• State Departments Year End Open/Close Training Slides Part II (April 2023)
• State Departments Evaluation Form for Open/Close Training (April 2023)
• Higher Ed Year End Open/Close Training Slides Part I (April 2023)
• Higher Ed Year End Open/Close Training Slides Part II (April 2023)
• Higher Ed Evaluation Form for Open/Close Training (April 2023)

Financial Statement Exhibits - FY2023

Exhibits Listing 

• Exhibits Listing
• Exhibits Instructions
• Exhibit W3&4
• Gravity User Guide 

Exhibits J1 and J2 

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

Exhibit IR_IP

• Exhibit IR_IP Instructions
• Exhibit IR_IP Training Video

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.)
• Overexpenditure Request Form
• Rollforward Request
• Loan and Advance Request Form

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
• Unofficial Procurement Rules (updated 9/2021)

Agency Contacts

Financial Services Unit Department Assignments 

Fiscal Managers Contact List

OSC Calendars

CORE and Open/Close Calendars

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