Send Us FeedbackSearch the OUC Website

Policies and Procedures

Effective Aug 6, 2012, the Office of University Controller (OUC) is no longer using the format of Finance Procedural Statements (FPS). Most information previously offered through FPS is now available through the new University of Colorado Accounting Handbook or through OUC Step-by-Step Guides.

Where did the content go?

The crosswalk below will link you to the new home for content previously found in our Finance Procedural Statements.

Cash Control

For information on Cash Control, see the Cash Control chapter of the Accounting Handbook.

Courtesy Vehicle Program Requirements

For information on the Courtesy Vehicle Program, see the Boulder Campus website.

CU Foundation Transfer Requests

For information on CU Foundation Transfer Requests, see the CU Foundation Transfer Requests chapter of the Accounting Handbook.

Expenditure Control

For information on Expenditure Control attributes in the Finance System, see the Expenditure Control Attributes chapter of the Accounting Handbook.

Fiscal Certification

For information on the Fiscal Certification and Assessment process, see the Administrative Policy Statement Fiscal Certificationand the Step-by-Step Guides on Fiscal Certification and Assessment.

Fiscal Code of Ethics

For information on the Fiscal Code of Ethics Acknowledgement, see the Administrative Policy Statement Fiscal Code of Ethics.

Fundraising Events

For information on Fundraising Events, see the Fundraising Events chapter of the Accounting Handbook.

Gift in Kind

For information on Gift in Kind, see the Gift in Kind chapter of the Accounting Handbook.

Gift Revenues

For information on Gift Revenues, see the Gift Revenues chapter of the Accounting Handbook.

Gift SpeedType Setup and Maintenance

For information on setting up Gift SpeedTypes, see the Gift SpeedTypes chapter of the Accounting Handbook.

Internal Controls and Compensating Controls

For information on Internal Controls and Compensating Controls, see the Internal Controls and Compensating Controls chapter of the Accounting Handbook.

Officer Disclosure

For information on the Officer Disclosure of Interests, see the Administrative Policy Statement Officer Disclosure of Interests.

Pollution Remediation

For information on Pollution Remediation Obligations, see Governmental Accounting Standards Board (GASB) Statement No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations.

GASB 49 Flowchart

For information on Pollution Remediation Obligations, see Governmental Accounting Standards Board (GASB) Statement No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations.

Sales and Use Tax

For information on Sales and Use Tax, see the Sales and Use Tax chapter of the Accounting Handbook.

Decision Matrix for Distinguishing Revenues

For information previously on this site, see the Revenue Definition and Recognition chapter under development in the Accounting Handbook.

GASB 33 Impact on Recognition of Sponsored Project Revenues

For information previously on this site, see the Revenue Definition and Recognition chapter under development in the Accounting Handbook.

Documentation of GASB 33 Recognition of Sponsored Project Revenues

For information previously on this site, see the Revenue Definition and Recognition chapter under development in the Accounting Handbook.

Analysis of Sponsored Project Revenues from Private Foundation

For information previously on this site, see the Revenue Definition and Recognition chapter under development in the Accounting Handbook.

Revenue Definition & Recognition

Under review until September 30. For information on Revenue Definition & Recognition, see the Accounting Handbook.

Sponsorships

For information on Sponsorships, see the Sponsorships chapter of the Accounting Handbook.

Supporting Foundation Reimbursement

For information on Supporting Foundation Reimbursement, see the Supporting Foundation Reimbursement chapter of the Accounting Handbook.

Tuition Assistance Program

Tuition Assistance Program at Colorado Springs

Tuition Assistance Program at Colorado Springs - See APS Tuition Assistance Benefit for CU Employees and Dependents

Procedure Title Effective Date
Enterprise Designations (Accounting Directive 99-1)  
Escheat Property Accounting (Accounting Directive 95-1)
 
Fee Accounting (Accounting Directive 94-2)
 
Financial Aid Awarded by Schools/Colleges/Departments (Accounting Directive 97-1)  

The Accounting Handbook is designed to inform employees of the University of Colorado about policies, procedures, forms, and best practices in the area of financial management. Its intent is to assist employees with fiscal roles and responsibilities in the completion of their tasks and in understanding those duties.

View the Accounting Handbook →

Colorado State Senate Bill 10-003, enacted by the General Assembly and signed by the Governor and effective June 9, 2010, amends section 24-30-202, C.R.S. As amended, section 24-30-202(13)(b), C.R.S., allows a governing board of an Institution of Higher Education that has adopted fiscal procedures and has determined that such fiscal procedures provide adequate safeguards for the proper expenditure of the moneys of the institution to elect to exempt the institution from the fiscal procedures promulgated by the State Controller pursuant to section 24-30-202. An institution that is exempt from the state fiscal rules is also not required to comply with the provisions of subsections (1), (5)(b), (20.1), (22), or (26) of section 24-30-202, C.R.S.

On June 24, 2010, the Board of Regents of the University of Colorado (“Regents”) determined that existing fiscal policies and practices of the University in addition to the forgoing University of Colorado Fiscal Procedures (the “Procedures”) provide adequate safeguards for the proper expenditure of the moneys of the institution. Accordingly, the Regents elected to exempt the University of Colorado system (the “University”) from the fiscal rules promulgated by the State Controller. The forgoing Procedures were adopted by the University President effective July 1, 2010.

View Fiscal Procedures →

Recent Policy News

Need help?

Finance & Procurement Help Desk

Email:
FinProHelp@cu.edu
Voice:
303.837.2161
Fax:
303.837.2160
Manager:
Leslie.Nittoli@cu.edu