Alerts Issued by the Office of the State Controller
The Alerts are sent to Higher Education and Non-Higher Education Controllers as notifications for any updates pertaining to financial impacts or reporting changes.
Released: June 18, 2025
Subject:
- New Department Code
- New Balance Sheet Accounts
- New Revenue Source Codes
- New Revenue Source Class
- Transfer Code Name Changes and Revised Guidance
- Statutory Transfers
- Statutory Transfer Completion Certificate on the Quarterly Reporting
- Elimination of Roll-Forward Authority for a State Department’s Utilities Line Item
- Changes to the Six-Month Capital Construction Encumbrance Requirement and Timeline to Spend Supplemental Capital Construction Appropriations
- GASB 101 and GASB 102
- SLFRF Reversion Notification to the OSC
- SLFRF Diagnostic IHE Capital Balancing Report Revised
- Refi Capital Construction Obligation and Expenditure End Date Clarification
- SLFRF/Refi FY25 Budget Restrictions may be Released with the Passage of SB25-312
- SB25-312 SLFRF/Refi ARPA Refinance True-Up Implementation
- OSC Staffing Changes
- Senate Bill 25-173 – Expanded Definitions of TABOR-Exempt Property Sales
- FSU Schedule of Extended Year-End Coverage
Released: December 19, 2024
Subject:
- New Revenue Source Codes
- New Revenue Source Class Codes
- December SLFRF Reallocations Authorized in House Bill 24-1466
- Accrual of Unencumbered Unpaid SLFRF Expenditures Incurred in December
- Accounting Clarifications for ARPA Refinance Funds
- Budget Clarifications for SFLRF Funds
- Budget Clarifications for Refinance Funds
- SLFRF FY24 Year-End Clarifications
- Capital Asset Threshold Change for Equipment from $5,000 to $10,000 Effective October 1, 2024
- OSC Staffing Changes
Released 7/11/2024
Subject:
- Update to Diagnostic Reports
- New Revenue Source Codes
- Information Technology Annual Depreciation-Lease Equivalent Payments
- Changes to TABOR Enterprise Accounting and Reporting
- IT Accessibility Rollforwards
- Quarterly Reporting
- SLFRF Refinanced Grants and Contracts
- SLFRF Refinance Appropriation Clarification for Reappropriated and Continuously Appropriated Funds
- Secondary SLFRF Refinance Transfers
- SLFRF Overexpenditure Clarification
- SLFRF Pre-Reversion Transfers
- New SLFRF Agency Assignments
- OSC Staffing Changes
Released 5/23/2024
Subject:
- Refinance of Federal Coronavirus Recovery Funds Procedures
- Percentage of Employees Expected to Retire with PERA Benefits
- New Common Policy Lines in FY25
- FSU Schedule of Extended Year-End Coverage
Released 3/12/2024
Subject:
- New Object Codes
- Object Code Changes
- New Revenue Source Code
- New Balance Sheet Account
- OSC seeking COFRS COA Quick Reference
- Federal Reporting Cutoff Date Modifications Due to CORE Upgrade
- FY24-FY25 Open/Close Online Training - Save The Date
- OSC Staffing Changes