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.
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:
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:
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 7/1/13):
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 4/15/14:
The Budget Office helps coordinate campus-wide budget planning as well as identifying and allocating resources.
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:
The Office of the Treasurer actively stewards and manages the financial resources of the University of Colorado:
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.