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Statutes, Rules, Policies, Procedures, Technical Guidance and Guidance

State Controller Policy

Effective Date: 07/01/2022

Approved by: Robert Jaros, CPA, MBA, JD, Colorado State Controller

Definitions

  • Statutes – Colorado Revised Statutes passed by the General Assembly and signed by the Governor.  
  • Rules – Fiscal and Procurement Rules promulgated by the State Controller or Executive Director of the Department of Personnel & Administration pursuant to Statutes.
  • Policies – Issued by the Office of the State Controller (OSC) and offices within the OSC, and State Agencies and Institutions of Higher Education.
  • Procedures – Issued by the OSC and include processes for State Agencies to implement Statutes, Rules, and Policies.
  • Technical Guidance – Issued by the OSC based on regulations and compliance requirements issued by the Internal Revenue Service, U.S. Office of Management and Budget, U.S. Department of Treasury, U.S. Department of Labor, or other federal agencies.  
  • Guidance – Issued by the State Controller to assist State Agencies with specific situations as well as suggested best practices.

Mandatory and Permissive

  • Mandatory – State Agencies shall follow Statutes, Rules, Policies, Procedures, and Technical Guidance.
  • Permissive – State Agencies have flexibility in following OSC Guidance.

Waiver and Exception Process

  • Fiscal Rule Waiver – A State Agency or Institution of Higher Education may request a Fiscal Rule Waiver due to administrative hardship and the OSC may approve such a waiver request.
  • Policies and Procedures Exceptions – A State Agency or Institution of Higher Education may request an exception to policies and procedures due to administrative hardship and the OSC may approve such an exception request.
  • No Exceptions to Statutes – A State Agency or Institution of Higher Education shall follow statutes; there is no exception process for statutes.

Departmental Policies

As noted in the introduction to the Fiscal Rules,  
“A State Agency or Institution of Higher Education may implement internal policies regarding these Fiscal Rules that may be more restrictive than these Rules.   If a State Agency or Institution of Higher Education develops such policies, then employees at that State Agency or Institution of Higher Education shall comply with those policies in addition to complying with these Fiscal Rules.” 
 

 

 State Controller Policies