Secondary menu

Policies and Procedures

Contact

Barry Northrop
Assistant Director Polices & Procedures

Policies are typically presented in a top-down fashion with the highest authority at the top. However, the way people actually work is with a bottom-up approach relying predominantly on the policies and procedures that provide guidance for the activities that they or their department routinely use.

CU policies fall into several distinct areas such as Academics, Administrative, Human Resources, Research, and Fiscal. Our focus is on fiscal policies and procedures which are intended to promote sound stewardship of University financial resources.

Policies are grouped by "owner"

Office of University Controller

The Accounting Handbook

The Accounting Handbook is designed to inform CU employees about policies, procedures, forms, and best practices in the area of financial management. Its intent is to assist employees with fiscal roles and responsibilities in the completion of their tasks and in understanding those duties. It incorporates and replaces the former Finance Procedural Statements. Content includes:

  • ChartFields
  • Balance Sheet Accounts
  • Types of Financial Transactions
  • Cash Control
  • Fund Management
  • Internal and Compensating Controls
  • Revenue Definition and Recognition
  • Fundraising Events
  • Gifts
  • Sales & Use Tax
  • Sponsorships
  • Working with the Foundation

Fiscal Procedures

CU's Fiscal Procedures replace Colorado State Fiscal Rules for the University to allow greater flexibility and control. Generally, the Fiscal Procedures provide guidance at a higher, broader, and less detailed level than the Accounting Handbook or other University policies and procedural statements. Content includes:

  • Accountiing
  • Disbursement
  • Contracts
  • Projects
  • Travel
  • Cash
  • Budget
  • Reporting
  • Payroll

Procurement Service Center

PSC Procedural Statements (PPS)

PSC Procedural Statements provide instruction on how to comply with University Administrative Policy Statements (APS) and other University, State, and Federal regulations. These procedures cover the areas of purchasing and payables and include (as of 1/1/13):

  • Advance Payment to Vendors
  • After-the-Fact Purchases
  • Alcoholic Beverages Purchased for University Events
  • Business Expense Reimbursement
  • Cash Advances
  • Complimentary Tickets
  • Official Functions
  • Payment Voucher/Authorization
  • Personal Technology & Telecommunications
  • Petty Cash & Change Funds
  • Recognition & Training
  • Sensitive Expenses
  • Student Payments
  • Study Subject Payments
  • Travel
  • Travel Card Handbook
  • Undocumented Reimbursement
  • W-9 & Vendor Authorization

Administrative Policy Statements, managed by the Office of Policy and Efficiency

Administrative Policy Statements

Administrative Policy Statements are the policies of System administration for implementing the laws and policies of the Regents. The Office of Policy and Efficiency oversees system-wide policies and since 2009, it has rigorously reviewed, updated, and eliminated uneeded policies or combined them with other appropriate guidance.  These are the Finance APSs as of 1/1/13:

  • Alcohol Beverages Purchased for University Events
  • Bank Account and Investment Account Restrictions
  • CU Foundation Transfers
  • Direct Spending from a Foundation on Behalf of the University
  • Donations
  • Fiscal Certification
  • Fiscal Code of Ethics
  • Fiscal Misconduct Reporting
  • Fiscal Roles and Responsibilities
  • License and Certification Fees, Memberships, or Dues
  • Officer Disclosure of Interests
  • Payment Card Cost and Risk; Acceptance of
  • Permanent Land Fund
  • Propriety of Expenses
  • Reimbursement for Work Done on Behalf of a University of Colorado Supporting Foundation
  • Sponsored Project Revenues
  • Travel Authorization

The Budget Office, part of the Office of Planning, Budget and Analysis

Budget Office Policies

The Budget Office helps coordinate campus-wide budget planning as well as identifying and allocating resources.

  • General Fund Budget Deficit Policy
  • General Fund Deficit Calculation
  • General Fund Benefit Policy

Vice Chancellor for Research

Research Policies

The Office of Vice Chancellor for Research in cooperation with the Office of Contracts and Grants coordinates policies and procedures that apply to research, including the areas of:

University of Colorado Boulder

CU-Boulder Campus Policies

Campus-wide polices in the areas of:

  • Administration
  • Education, Teaching & Research
  • Human Resources
  • Information Technology
  • Student Life

Office of the Treasurer of the University

Treasurer Policies

The Office of the Treasurer actively stewards and manages the financial resources of the University of Colorado:

  • Wire Transfer Policy
  • Investment Valuation Policy
  • ACH Payment and Security Policy
  • Precard Business Practices Checklist
  • Card Merchant Guide

Board of Regents

Regent Laws and Policies

Regent Laws are the laws of the University as directed by the Board of Regents.

Regent Policies are the operating policies of the University and include guidelines for implementing the laws of the Regents.