Colorado Higher Education Institutions'

Financial Advisory Committee (FAC)

The Higher Education Financial Advisory Committee (FAC) is made up of the System Controller of each of the ten Governing Boards, the Controller of the Auraria Higher Education Center (AHEC), and the Higher Education Fiscal Coordinator.  The FAC is charged by the Governing Boards with:

• Setting accounting and reporting policies to achieve consistent and comparable reporting of financial information to the State central agencies; 
• Addressing accounting issues that cross institutional and Board lines; and 
• Implementing a coordinated response to State accounting inquiries and initiatives.

Please Note: The majority of the publications listed below 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.

• Alphabetical Index
  
• Authoritative Guidance/GAAP Hierarchy (.pdf file)
  
• COFRS Accounting Models
• Capital Construction Statutory Compliance Matrix (.pdf file)
  
• Higher Education COFRS Feed Models 
  
• COFRS Feeder Agency Chart of Accounts 
  
• External Reporting Matrix
  
• FAC Guidebook 
  
• FAC Members (.pdf file) (Updated 12/07)
  
• Fiscal Year End 398 Exhibit H Worksheet (.xls file)
  
• GASB #34/35
  
• Higher Education Accounting Standards
• Higher Education Reporting Guide 2008
  
• Links to Colorado Higher Education Accounting Offices
  
• Security Procedures  
  
• Training Materials  

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Questions?

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

Revised: May 24, 2011