Office of the
      State Controller

March 2009

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

Portable Document Format (.pdf) 
Excel document (.xls)

Chapter 1:

• Section 1: Introduction and Audit Risk Letter
• Section 2: Opening and Closing Calendar
• Section 3: General Opening and Closing Issues
• Section 4: Encumbrance Issues

Chapter 2:

• Section 1: FY09-10 COFRS Table Initialization
• Section 2: FY09-10 Budget
• Section 3: Revenue Source Note Annotations Procedures
• Section 4: Requests for interim spending authority authorized by CRS 24-75-111

Chapter 3:

• Section 1: Year-End Appropriation Transfers and Overexpenditures
  • Appropriation Transfer Form
  • Overexpenditure Form
• Section 2: Requesting Rollforward of Appropriation Authority From FY08-09 to FY09-10
  • Appropriation Rollforward Form
• Section 3: Closing Accounting Issues
• Section 4: Financial Statements
• Section 5: Supplemental Information for Statewide Reporting
  • Bank Confirmation Form
• Section 6: Governmental Accounting Standards Board (GASB)

Chapter 4:

• Section 1: Capital Construction: Regular
• Section 2: Capital Construction: Higher Education COPS Projects

Chapter 5:

• Section 1: Diagnostic Reports 
• Section 2: Procedures for Preparing Annual Employee Travel Expense Report
• Section 3: Statutory Reporting of Outstanding Loans and Advances
  • Loan/Advance Application Form
  • Loan/Advance Quick Renewal Form
• Section 4: Procedures for Preparing Quarterly Financial Reports
• Section 5: TABOR Reporting
• Section 6: Management Assurance Reporting Responsibility
  • FRAC
• Section 7: Uncommitted Cash Reserves Reporting

Chapter 6:

• Section 1: Agency Accounting Guidelines for Reissuing Expired COFRS Warrants

Chapter 7:

• Section 1: External Bank Accounts

Chapter 8:

• Section 1: Credit/Accounts Receivable Policy
  • Accounts Receivable Request Form

Chapter 9:

• Section 1: Accounting for Capital Assets, Infrastructure, and Related Debt
• Section 2: Basic Financial Statements and Managements Discussion and Analysis - For State and Local Governments

Chapter 10:

• Section 1: Statewide Security Policy For Access to the State Financial System
• Section 2: Financial Data Warehouse

Appendix 1

• Fiscal Contacts List
  • Click HERE for current fiscal contact information.

Appendix 2

• COFRS Centrally Defined Chart of Accounts

Appendix 3

• Description of Spending Authority Indicator (SAI) Codes and Supporting Documentation Requirements

Index

• Index to the Fiscal Procedures Manual

Financial Statement Exhibits
The exhibits available in an Excel file.  Click on the following spreadsheet to download the file.

FY08-09 Exhibit Listing

                       FY08-09 Exhibit Instructions

DUNS Numbers
Click on the following document to download a listing of DUNS numbers by agency.

Click HERE for a list of DUNS Numbers by Agency

Paper Copy

If you would like to have paper copies of the Fiscal Procedures Manual, these are available from DPA, Division of Central Services by contacting IDS Digital Printing.  To order a paper copy you will need to do the following:

1. Compete an IDS Digital Printing order form located at:
   http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1191379408154&ssbinary=true

2. Request the file called: Fiscal Procedures Manual FY09-10.pdf
3. E-mail the form to: IDS.customerservice@state.co.us

4. Your copies of the manual will be delivered to you via inter-departmental mail.

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