Colorado Higher Education Institutions'

Financial Advisory Committee (FAC)

COFRS TABOR and Other Transfers Accounting Models

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The following models should be used by higher education institutions to ensure the various types of transfers between CCHE, governing boards, and within the governing boards are properly classified for budgetary, financial reporting, and TABOR purposes.

NonExempt Institutions Only

• Transfer Rule #1  - Exempt Activity to Exempt Activity (A) (.pdf file) (Revised October 2008)
  
• Transfer Rule #2 - Nonexempt Activity to Nonexempt Activity (B) (.pdf file) (RESCINDED)
  
• Transfer Rule #3  - Nonexempt Activity to Exempt Activity (C) (.pdf file) (Revised October 2008)
  
• Transfer Rule #4 - TABOR Non-Enterprise Exempt Activity to Nonexempt Activity (D) (.pdf file) (RESCINDED)
  
• Transfer Rule #5 - TABOR Enterprise Activity to Nonexempt Activity (E) (.pdf file) (Revised October 2008)

NonExempt or Exempt Institutions

• CCHE Statewide Indirect Transfers - NonExempt (F) (.pdf file) (Revised October 2008)
• CCHE Statewide Indirect Transfers - Exempt (Fx) (.pdf file) (Revised October 2008)
  
  
• Institutional F&A (Indirect Cost) Transfer - NonExempt (G) (.pdf file) (Revised October 2008) 
• Institutional F&A (Indirect Cost) Transfer - Exempt (Gx) (.pdf file) (Revised October 2008)
  
  
• AHEC Long Bill Transfers - NonExempt (H) (.pdf file) (Revised October 2008)
  
• AHEC Long Bill Transfers - Exempt (Hx) (.pdf file) (Revised October 2008)
  
  
• AHEC Non-Long Bill Transfers - NonExempt (I) (.pdf file) (Revised October 2008)
  
• AHEC Non-Long Bill Transfers - Exempt (Ix) (.pdf file) (Revised October 2008)
  
• UCD Library Transfer - NonExempt (J) (.pdf file) (Revised October 2008)
• UCD Library Transfer - NonExempt (Jx) (.pdf file) (Revised October 2008)

Click HERE to view archived COFRS Accounting Model files.

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Questions?

Fiftwo Baldwin, Higher Education Fiscal Coordinator -  (303) 837-2150

E-Mail Address: fiftwo.baldwin@cu.edu

Revised: June 27, 2012