Tab: Resources OSC

Office of the State Controller — The Colorado Office of State Controller (OSC) manages the financial affairs of the State by providing financial information, issuing fiscal policies, ensuring timely recording of the budget, and providing accounting consulting services to state agencies. The OSC publishes a variety of authoritative guidance used by the University such as:

• Fiscal Procedures Manual that addresses issues associated with the opening and closing of a fiscal year. Additional topics covered in this manual include capital construction, state-required reports, and accounts receivable.
• Higher Education Accounting Standards to address uniform financial reporting among Colorado’s institutions of higher education.