Colorado Higher Education Institutions'

Financial Advisory Committee (FAC)

COFRS Fiscal Year Entries

Please Note: The following publications require the Adobe(R) Acrobat(R) Reader. You may download the reader free of charge from the Adobe(R) web site and install the reader on your computer. Get Adobe Acrobat Reader.

The following accounting models should be used by higher education institutions at each fiscal year end to facilitate proper financial reporting on the institutions' stand alone financial statements and on the State's Comprehensive Annual Financial Report

• Certificates of Participation - NonExempt Institutions-Eliminate Duplicate Entries (YE COP 1) (.pdf file) (Updated November 2009)
• Certificates of Participation - Exempt Institutions-Eliminate Duplicate Entries (YE COP 1X) (.pdf file) (Updated November 2009)

• Certificates of Participation - Exempt Institutions-Reduce Receivables/Payables (YE COP 2) (.pdf file) (Updated March 2009)
• Certificates of Participation - Exempt Institutions-Reduce Receivables/Payables (YE COP 2X) (.pdf file) (Updated March 2009)

• Certificates of Participation - NonExempt Institutions-Interest on COP Projects (YE COP 3) (.pdf file) (Updated March 2009)
• Certificates of Participation - Exempt Institutions-Interest on COP Projects (YE COP 3X) (.pdf file) (Updated March 2009)

• Certificates of Participation - NonExempt Institutions-Capitalize Interest (YE COP 4) (.pdf file) (Updated November 2009)
• Certificates of Participation - Exempt Institutions-Capitalize Interest (YE COP 4X) (.pdf file) (Updated November 2009)

• Restricted Expendable/Nonexpendable Net Assets - NonExempt (YE2) (.pdf file) (Updated June 2008)
• Restricted Expendable/Nonexpendable Net Assets - Exempt (YE2x) (.pdf file) (Updated June 2008)
  
  
  
• Capital Assets Net of Related Debt - NonExempt (YE3) (.pdf file) (Updated June 2008)
• Capital Assets Net of Related Debt - Exempt (YE3x) (.pdf file) (Updated June 2008)
  
  
  
• Eliminate F&A Revenue and Expenses - NonExempt (YE4) (.pdf file) (Updated June 2008)
• Eliminate F&A Revenue and Expenses - Exempt (YE4x) (.pdf file) (Updated June 2008)
  
  
• Eliminate Capital Assets Purchased in Current Funds - NonExempt (YE5) (.pdf file) (Updated April 2011)
• Eliminate Capital Assets Purchased in Current Funds - Exempt (YE5x) (.pdf file) (Updated April 2011)

• Depreciation Expense - NonExempt (YE6) (.pdf file) (Updated June 2008)
• Depreciation Expense - Exempt (YE6x) (.pdf file) (Updated June 2008)
  
  
• Compensated Absences - NonExempt (YE7)  (.pdf file) (Updated June 2008)
• Compensated Absences - Exempt (YE7x)  (.pdf file) (Updated June 2008)
  
  
• Revenues Pledged to Debt - NonExempt (YE8) (.pdf file) (Updated June 2008)
• Revenues Pledged to Debt - Exempt (YE8x) (.pdf file) (Updated June 2008)

• Restricted Cash & Cash Equivalents and Restricted Investments - NonExempt (YE9) (.pdf file) (Updated April 2011)
• Restricted Cash & Cash Equivalents and Restricted Investments - Exempt (YE9x) (.pdf file) (Updated April 2011)
  
  
• Eliminate Enterprise Internal Service Activity - Non-Exempt (YE10) (.pdf file) (Updated April 2011)
• Eliminate Enterprise Internal Service Activity - Exempt (YE10x) (.pdf file) (Updated April 2011)

• Eliminate ROI Additions and Deductions in Plant Subfunds - NonExempt (YE11) (.pdf file) (Updated April 2011)
• Eliminate ROI Additions and Deductions in Plant Subfunds - Exempt (YE11x) (.pdf file) (Updated April 2011)
  

Return to Top of Page

Return to Accounting Models Home Page

Return to FAC Home Page

Questions?

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

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

Revised: May 24, 2011