Colorado Dept of Personnel and Administration (DPA)

Office of the
State Controller

Capital Construction Accounting Guidelines

The Capital Construction Accounting Guidelines have been separated into manageable files and are presented below. A complete copy of the guidelines can be downloaded at the bottom of this page.

These documents may be presented in PDF format, which requires the Adobe® Reader.

Portable Document Format (.pdf)

Chapter 1: Introduction

Section 1 - Instructions for using Capital Construction Guidelines
Section 2 - Definitions

Chapter 2: Appropriation Authority

Section 1 - Recording the Long Bill
Section 2 - Recording Supplemental Bills
Section 3 - Recording Special Bills
Section 4 - Applying the Capital Construction "Six Months Rule"
Section 5 - Recording Capital Construction Project Appropriation Continuations
Section 6 - Recording Transfers between Controlled Maintenance and/or Emergency Maintenance Project Appropriations
Section 7 - Recording Appropriations of the Americans with Disabilities Act

Chapter 3: Emergency Maintenance Projects

Section 1 - Preparing a Purchase Order for an Emergency Project
Section 2 - Preparing a Contract for an Emergency Project
Section 3 - Preparing a Vendor Payment for an Emergency Project
Section 4 - Emergency Project Completion
Section 5 - Capitalization of Emergency Maintenance Projects

Chapter 4: Purchase Requisitions

Section 1 - Preparing and Recording a Capital Construction Purchase Requisition
Section 2 - Approving a Purchase Requisition

Chapter 5: Purchase Orders Not Related to a Contract

Section 1 - Preparing a Purchase Order not Related to a Contract
Section 2 - Approving a Capital Construction Purchase Order not Related to a Contract

Chapter 6: Contracts

Section 1 - Preparing and Submitting a Contract for Approval by the State Controller

Chapter 7: Payments

Section 1 - Establishing a Retainage Account
Section 2 - Deposits of Securities in Lieu of Withholding Retainage
Section 3 - Preparing and Approving a Capital Construction Payment Voucher
Section 4 - Processing a Sub-Contractor's or Suppliers Claim made against a Capital Construction Project
Section 5 - Appropriate Object of Expenditure Codes for Capital Construction Expenditures