Office of the
      State Controller

March 2013

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Excel document (.xls)

Fiscal Procedures Manual - CURRENT (March 2013)

Table of Contents

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:  FY13-14 COFRS Table Initialization

• Section 2:  FY13-14 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

  • Overexpenditure Form

  • Appropriation Transfer Form

• Section 2:  Requesting Rollforward of Appropriation Authority From FY12-13 to FY13-14

  • 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

  • Capital Construction Six-Month Rule Certification

• Section 2:  Capital Construction: Higher Education COP 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 Request Form

  • Loan/Advance Renewal Form

• Section 4:  Procedures for Preparing Quarterly Financial Reports

• Section 5:  TABOR Reporting

• Section 6: Management Reporting Responsibilities

  • Financial Responsibility and Accountability Act (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 Management 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

Appendices

• Appendix 1: Fiscal Contact List

• Appendix 2: COFRS Centrally Defined Chart of Accounts

• Appendix 3: Description of Spending Authority Indicator (SAI) Codes and Supporting Documentation Requirements

Index

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

FY12-13 Exhibit Listing (Updated May 2013)

FY12-13 Exhibit H  

FY12-13 Exhibit H Long  

FY12-13 Exhibit K2

FY12-13 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 March 2013 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. Complete an IDS Digital Printing order form located at:
   http://www.colorado.gov/cs/Satellite/DPA-DCS/PA/1200535985171

2. Request the file called: FPM_March2013.pdf
3. E-mail the form to: mel.wilkerson@state.co.us

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

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