Tab: Policies OUC

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
  • Financial Review & Approval Process
  • Fund Management
  • Internal and Compensating Controls
  • Revenue Definition and Recognition
  • CU Foundation Transfer Requests
  • Fundraising Events
  • Gift in Kind
  • Gift Revenues
  • Gift SpeedType Setup
  • Sales & Use Tax
  • Sponsorships
  • Supporting Foundation Reimbursement

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