A to Z Directory

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | #

Topics beginning with A

• A-21 (OMB Circular A-21 Cost Principles for Educational Institutions is now part of the Code of Federal Regulations: 2CFR220)
• A-110 (OMB Circular A-110 Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations is not part of the Code of Federal Regulations 2CFR215)
• A-133 (OMB Circular A-133 Audits of States, Local Governments, and Non-Profit Organizations)
• A-133 Colorado Statewide Single Audit 2012
• A-133 audit report letter for use by pass-through entities (prime awardees)
• A&S Art & Sciences Budget Procedures — A&S Budget Staff — Financial Service Centers
• Abuse, Fraud, Theft, Embezzlement, or Waste of University Resources. Links to CU Internal Audit where there are a variety of reporting options.
• ACARD (Acquisition Card) – former name for what is now the Procurement Card
• Acceptance of Payment Card Cost and Risk APS
• Access to the Finance System For more information see Finance System topics.
• Access Management Provisioning System (AMPS) manages access for University staff and affiliates who use the various data management applications.
• Account Codes Click on the ChartField & Attributes tab and use either the interactive IRM Account Tree Browser, the Chart of Accounts (Excel), or the Quick Reference Card (pdf) to find a particular account.
• Account Code FAQ Scroll to the Account Code section.
• Account Code Legend Explains the abbreviations used in the account ChartField description.
• Account Code m-Fin Look Up tool is available in Cognos > Public Folders > Finance > Look Ups
• Account Code Quick Reference Card (QRC) Handy reference for commonly used accounts plus explanation of CU's accounting conventions. Request a physical card from ABS.
• Accountants—Area Accountants for General Accounting.
• Accountants—Grant Accountants for Sponsored Projects Accounting.
• Accounting Dictionary Links to a commercial site. See also Glossary.
• Accounting Directives Legacy procedural guidance now part of the Accounting Handbook.
• Accounting Handbook (will eventually replace most or all of The Guide)
• Accounting Standards for Higher Education issued by the State Controller.
• Accounts Receivable Topics:
• Accounts Receivable. Chapter 12 of The Guide.
• Accounts Receivable FAQ - under Accounts Receivable
• Accounts Receivable form Use to help reconcile accounts receivable
• Accounts Receivable chapter of State Fiscal Procedures provides procedural guidance on recording, reporting, and collecting debts due the state.
• Accruals Accounting view of how accruals work at year-end.
• ACH (Automatic Clearing House) Payment and Security Policy Treasurer policy.
• Acronyms – Also see Glossary listings
• Acronyms–Account Codes – Deciphers account code abbreviations used in the chart of accounts.
• Acronyms–Finance – Commonly used finance acronyms on the OUC site.
• Acronyms–University – General acronyms used throughout the campus hosted by BFA. An older list that may be a bit out of date but has some esoteric entries.
• Administrative Policy Statements (APS) issued by the University System Click here to go straight to the Fiscal APS page.
• Advance Payment to Vendors PPS
• After-the-Fact Purchases PPS
• Agency Affiliation Agreement To establish Agency affiliation with the University.
• AICPA American Institute of CPAs
• Airport Parking discounts available to CU employees at off-airport parking vendors near DIA.
• Alcohol Topics:
• Alcoholic Beverages Purchased for University Events APS
• Alcoholic Beverages Purchased for University Events PPS
• Alcohol Service on Campus – CU-Boulder campus policy
• Events with Alcohol – FAQ and help with scheduling an event, choosing a venue or questions about alcohol service on the Boulder campus.
• Alcohol and Official Functions newsletter article 
• Allocating Sponsored Project Funding on More than One Campus APS
• Amendment 41 – Standards of Conduct in Government was enacted as Article 29 of the Colorado Constitution. See Independent Ethics Commission which was created by the law and issues opinions.
• American Recovery and Reinvestment Act – University website
• AMPS - Access Management Provisioning System
• Annual Financial Reports for the University
• Annuitant's Insurance which is included within an Excel worksheet containing a variety of recharge rates.
• APS – An acronym for Administrative Policy Statement. The Fiscal APSs are listed in this Search Index by topic and title. You can click here to go to the Fiscal APSs on the OUC web.
• Area Accountants in ABS
• ARRA American Recovery and Reinvestment Act OF 2009 – An economic stimulus package that must be spent by 9/30/13.
• Art & Sciences Budget Procedures — A&S Budget Staff — Financial Service Centers
• Audit - Department of Internal Audit
• Audit Reports of CU – links to Office of State Auditor; scroll to University of Colorado System
• Audit requests for confidential information guidance
• Audits—Coordination of Audits APS
• Auxiliary Fund Topics:
• Auxiliary Budgeting links to PB
• Auxiliaries FAQ - under Auxiliaries
• Interdepartmental sales and purchases
• Internal Service Centers
• Revenue Decision Matrix for distinguishing gifts, sponsored projects and auxiliary and self-funded revenues.
• Awards, Rewards, and Prizes – See Recognition and Training PPS

Topics beginning with B  Top ▲

• Back-Up Approval and Incompatible Access Guidance for departments, VC's, and ABS
• Balance Sheet Accounts. Chapter 9 of The Guide.
• Bank Accounts and Investments APS
• Bank Wires (Wire Transfers) FAQ - under Cash
• Benefits Rates and Information Webpage
• Black Box see Subsystems – Creating a New “Black Box” Upload
• Board of Regents, University of Colorado
• Boulder Campus Policies
• BRS (Billing and Receivables System used for student bills). Replaced by the Student Financials module in the Integrated Student Information System (ISIS) in July 2010.
• Budget Check Module/Edit Check FAQ - under Finance System
• Budget – Departmental Information – Link to PBA website for tools that departments can use: budget training, Auxiliary and R&R Fund budget development, budget planning parameters, etc.
• Budget Deficit Policy
• Budget Office Boulder Campus in the Office of Planning, Budget, and Analysis (PBA)
• Budget Pools defined categories as used on the SRECNP Statement of Revenues, Expenses and Changes in Net Position
• Budget Office - Systems Systems Office of University Budgets
• Building Location Codes
• Bureau of Labor Statistics link that has information about the Consumer Price Index
• Bursar's Office
• Business Expense Reimbursement PPS

Topics beginning with C  Top ▲

• Calendars – Monthly finance deadlines, training, close calendars.
• Calling (Phone) Card FAQ - under Sensitive Expenses
• Capitalizing Repairs, Renovations and Remodeling Expenses ABS policy
• Carl's m-Fin blog – Stay current on the Cognos Reporting System
• CAS Cost Accounting Standards. See The Guide chapter 14 on Sponsored Projects.
• Cash Topics:
• Cash Control chapter of the Accounting Handbook
• Petty Cash & Change Funds PPS  
• Petty Cash/Change Fund Form
• Cash FAQ - under Cash
• Cash Control Chapter 10 of The Guide
• Cash Deficit Policy for Funds 34, 72, 78
• Cash Receipt Form
• Cash and Fund Balance Transfer Table for CU-Boulder. Excel file with three worksheets: Instructions, Table of Transfers, and Support Information.
• Cash Transfers Don't do them backwards article in January 2008 newsletter
• Cash Transfers – How-to do a cash transfer (on the PBA website)
• Cash Transfers for CU-Boulder FAQ - under Cash
• Cash Advances PPS
• See Petty Cash
• Office of Cash Management
• CCHE Colorado Commission on Higher Education
• CCS see Central Collection Services below
• Cell Phone PPS (links to Personal Technology and Telecommunications PPS)
• Cell Phone FAQ - under Sensitive Expenses
• Central Collections Services (CCS). Related topics include:
• Collection Costs FAQ - under Accounts Receivable
• The Guide, Chapter 12, Accounts Receivable
• Accounts Receivable section of the Accounting Handbook
• Central Information Warehouse (CIW) Access and Training. Look under "Getting Started."
• Central Information Warehouse (CIW) FAQ - under Miscellaneous
• Certification Fees APS
• CFMA Colorado Fiscal Manager's Association
• CFR Code of Federal Regulations
• Change Funds Topics:
• Cash Control chapter of the Accounting Handbook
• Change Funds in chapter 10 of The Guide, Cash Control
• Petty Cash & Change Funds PPS
• Change Funds FAQ - under Cash
• Petty Cash/Change Fund Form
• Payment Authorization form to open or change the amount of a change fund
• See Cash 
• ChartField and Chart of Accounts Topics:
• Abbreviations – Deciphers account code abbreviations used on the chart of accounts.
• Account Tree Click on the ChartField & Attributes tab and use either the interactive IRM Account Tree Browser, the Chart of Accounts (Excel). or the Quick Reference Card (pdf)
• ChartField Attributes FAQ -under Finance System
• Chart of Accounts Click on the ChartFields & Attributes tab and use either the interactive IRM Account Tree Browser, the Chart of Accounts (Excel), or the Quick Reference Card (pdf) to find a particular account
• Chartfield Request forms Use the appropriate form to create, modify, or maintain a ChartField (account, org, project, SpeedType, Program, Subclass). Use the Gift Fund 34 Form to create or modify a Gift Fund 34.
• ChartField section of the Accounting Handbook
• Chart of Accounts. Chapter 5 of The Guide.
• FOPPS Inactivation: Use the ChartField Request – SpeedType, Program, Subclass form to inactivate a FOPPS or send an email request to accounting@colorado.edu.
• Forms for all ChartField requests
• Org Tree Excel file shows all University orgs with Boulder campus highlighted.
• Checks FAQ - under Checks
• CIW (Central Information Warehouse) Access and Training. Look under "Getting Started."
• CIW FAQ - under Miscellaneous
• Close Calendar – illustrates and describes key events during the monthly close
• Close – Year End
• Clothing Supplied to Employees by Department FAQ -under Sensitive Expenses 
• Code of Ethics Training
• Code of Federal Regulations (CFR)
• COF College Opportunity Fund
• Cognos Reporting System
• Cognos Reporting System m-Fin blog – Stay current on Cognos reports
• Cognos Reporting System Online Learning Resources
• Collection Costs FAQ - under Accounts Receivable
• Collection of Personal Data from Students and Customers APS
• Collections topics, see Central Collections Services
• Colorado State offices links:
• Colorado Commission on Higher Education (CCHE)
• Colorado Department of Higher Education
• Colorado Revised Statutes (CRS)
• Independent Ethics Commission
• State Archives Records Management Manual
• State Auditor's Office
• State Controller:
• Authoritative Guidance. Comprehensive listing of State rules, regulations, and procedures that pertain to finances.
• Higher Ed Accounting Standards
• Fiscal Procedures Manual for the State of Colorado.
• State Fiscal Rules effective 7/1/09 (CU now uses its own Fiscal Procedures
• Compensating Controls and Internal Conrols section in the Accounting Handbook
• Complimentary Tickets PPS
• Concur Travel & Expense System learning resources
• Confidential information requested by external auditors guidance
• Conflicts of Interest and Commitment APS
• Conflicts of Interest and Commitment policy–Boulder campus Research Administration
• Contracting Authority APS
• Contracts and Grants (Office of)
• Controller for the Boulder campus
• Controller for the University System (all campuses)
• Coordination of Audits APS
• Cost Accounting Unit of ABS
• Cost Sharing Policy
• Addendum Sheet for Cost Sharing/Cost Matching CU Funds
• Third Party Cost Sharing Contributions form letter
• Cost Transfer Guidelines/Procedures
• Cost Transfer Journal Entry Help Page
• Council on Government Relations COGR addresses policies and technical issues involved in the administration of federally sponsored programs at universities.
• CPE (Continuing Professional Education) Program through the OUC
• Credit Card Acceptance Procedural Statement ABS policy
• Credit Card Merchant Guide Treasurer policy
• Credit Card Vendor Fees FAQ - under Expenses
• Crediting an Expense FAQ -under Expenses
• CRS Colorado Revised Statutes
• CU Foundation (also see Gift Topics):
• CU Foundation Transfers APS
• CU Foundation Transfer Requests section of the Accounting Handbook
• Direct Spending from a Foundation on Behalf of the University APS
• Gift in Kind section of the Accounting Handbook
• Reimbursement for Work Done on Behalf of a University of Colorado Supporting Foundation APS
• Supporting Foundation Reimbursement section of the Accounting Handbook
• Development Officers select Boulder from Campus pull-down menu
• Gift Processing How to process gift checks
• Transfer of Funds Form used to process exceptional transfers from the Foundation.
• CU Marketplace learning resources
• CUSP - CU Shared Practices recognition program an OUC initiative
• CUUF Policy Policy on the Use of University Facilities

Topics beginning with D  Top ▲

• DAICR Policy and Procedure (Departmental Administration Indirect Cost Recovery) Reimbursement of Costs Incurred by Departments and Institutes in Support of Research – VCR policy.
• DAICR slide presentation
• Deadlines Monthly finance-related deadlines
• Deficit Policy for the General Fund
• Definitions: Higher education fund accounting terms from The Guide. See also Glossary.
• DEPA Disclosure of External Professional Activities – Faculty and officer annual disclosure of information relevant to potential conflicts of interest and/or commitment.
• Department of Health & Human Services–Division of Cost Allocation
• Departmental Financial Management Guide, also known as The Guide
• Dictionary of accounting, budget, finance, and higher education terminology. See Glossary.
• Direct Cost Policy (see also F&A below)
• Direct and Indirect Typical Costs
• Direct Spending from a Foundation on Behalf of the University APS
• Disclosure of Interests - Officers APS
• Disclosure Statement (DS-2) for the University of Colorado Boulder
• Donations APS
• Donations FAQ - under Gifts and Donations
• DS-2 Disclosure Statement for the University of Colorado Boulder
• Dues and Memberships APS
• DUNS Number for Boulder campus: 00-743-1505 (click for other campuses)
• DUNS Numbers for other Colorado State agencies and institutions
• DUNS Number FAQ -under Miscellaneous

Topics beginning with E  Top ▲

• Eco Pass Auxiliary Recharge Rate find in the GAIR & Eco-Pass Recharge Rate chart
• Effort Reporting – see ePER Topics below
• Electronic Funds Transfers (EFTs) & Foreign Drafts on PSC Accounts Payable page
• Electronic Imaging of Documents Q&A
• Embezzlement, Fraud, Theft, Abuse, or Waste of University Resources. Links to CU Internal Audit where there are a variety of reporting options.
• Emergency Procurements FAQ - under Procurement & Travel
• Employee Awards of Gift Cards FAQ - under Employees
• Employee Reimbursement for partial use of personal computer FAQ - under Procurement & Travel
• Encumbrances, Overview FAQ - under Finance System
• Encumbrances, Payroll FAQ - under Pay & Compensation
• EPC – see Expense Purpose Codes below
• ePER Topics (electronic Personnel Effort Reporting)
• ePERS Policy
• epers@colorado.edu – email address for ePER questions
• ePER Step-by-Step Guides: How to Certify; Supervisor Certification; ePER Summary Report
• ePER training (live) Classroom style and in-department options.
• ePER training module by SkillSoft in myCUinfo > CU Resources tab > Training menu > Start SkillSoft > Catalog menu > University of Colorado - Courses > Grants and Contracts > CU: ePER, electronic Personnel Effort Reporting 
• ePER email matrix Explains the automatically-generated ePER emails.
• Equipment FAQ - under Equipment
• eRA – Electronic Research Administration portal for grants administration by InfoEd
• Ethics Commission charged with the implementation of Article 29 of Colorado's Constitution "Ethics in Government"
• EthicsLine Hotline To report violations of law or policy anonymously.
• Expenditure Control (not in effect but attributes persist in the Finance System)
• Expense Decision Flowchart Determine if an expense can be charged to a sponsored project.
• Expense account codes, Interdepartmental (ID)
• Expense Propriety APS
• Expense Purpose Codes (EPC) EPCs and their definition
• Expense Reimbursement PPS
• Expense Reimbursement vs. Revenue FAQ - under Expenses
• Expense System

Topics beginning with F  Top ▲

• F&A – Facilities & Administrative Costs Topics

  • Indirect Cost Rate Negotiation Agreement with HHS
  • Typical Direct and Indirect Costs (F&A)
  • F&A Rate History
  • Departmental Administration Indirect Cost Recovery (DAICR) VC Research policy
  • Direct Cost Policy VCR policy
  • Sponsored Projects Accounting chapter 14 of The Guide see A-21 pages 18-23
• FAC, Financial Advisory Committee for Colorado Higher Ed. Institutions
• Facilities Use by Non-University Groups - Insurance Requirements APS
• Faculty Computer Purchase Program FAQ - under Expenses
• Faculty Handbook
• Faculty/Staff Tuition Benefit Information on Bursar website (see also Tuition Assistance Benefit APS)
• FAQ – A list of questions & answers ABS has developed over the years.
• FAR, Federal Acquisition Regulations
• FASB – Financial Accounting Standards Board
• Fee Policy, Procedures, and Guidelines on PBA website
• FEIN (Federal Employer Identification Number) for CU: 84-6000555 (FEIN numbers for all campuses)
• Fellowships one-page resource on fellowships/stipends vs. wages
• Fellowship Appointment Letter template for graduate student fellowships
• Finance System (PeopleSoft) Topics
• Access to the Finance System
• Access Forms This link goes to the UIS Security Forms page to create, change, or discontinue access to PeopleSoft FIN, HRMS, CIW, and ISIS systems.
• Learning Resources for the Finance System
• Finance Procedural Statements (FPS) — This OUC documentation has been incorporated into the Accounting Handbook.
• Financial Aid FAQ - under Sensitive Expenses
• Financial Reports Topics
• Financial Reports, CU Annual Reports
• Cognos Reporting System Online Learning Resources
• m-Fin Financial Statements Classroom Training: How to Read and Understand Monthly Statements
• FISAP – Fiscal Operations Report & Application to Participate – Colleges and universities must report expenses for Federal Campus-Based programs (the Federal Supplemental Education Opportunity Grant FSEOG), Federal Work-Study, and the Federal Perkins Loan program) using the FISAP process.
• Fiscal Topics
• Fiscal Certification APS
• Fiscal Code of Ethics APS
• Fiscal Misconduct Reporting APS
• Fiscal Roles and Responsibilities APS
• Fiscal certification FAQ - under Miscellaneous
• Fiscal certification step-by-step guides
• Fiscal Code of Ethics Training
• Fiscal Misconduct Reporting – Links to CU Internal Audit with information and reporting options.
• Fiscal Procedures for the University of Colorado (used by the University in place of the State of Colorado Fiscal Rules)
• Fiscal Procedures Manual (State of Colorado)
• Fiscal Responsibility Training for All online course
• Fiscal Roles – A short description of the fiscal roles as assigned in the Finance System
• Fiscal Roles on Sponsored Projects FAQ - under Sponsored Projects
• Fiscal Year End Close 2012
• Fiscal Year End Close 2013
• FishNet — legacy CIW/Excel queries built by Information Resource Management and replaced by Cognos m-Fin reports
• Foreign Drafts & Electronic Funds Transfers on PSC Accounts Payable page
• Forms
• Foundation: See CU Foundation
• FPS – Finance Procedural Statements – This OUC documentation has been incorporated into the Accounting Handbook.
• Fraud, Theft, Embezzlement, Abuse, or Waste of University Resources. Links to CU Internal Audit where there are a variety of reporting options.
• Fringe Benefit Rates Scroll to Fringe Benefit Rates
• FRPA Faculty Report of Professional Activities – an annual inventory of a faculty member's professional activities
• FTE (Full Time Equivalent) Policy effective February 2004
• Fund Accounting Definitions as found in The Guide
• Fund Accounting Summary as found in The Guide
• Fund Codes a complete list of fund codes and groups used in PeopleSoft (e.g., fund 10, 29, 30)
• Fundraising Events Topics
• Fundraising Events section of the Accounting Handbook
• Fundraising Events webpage on the OUC website
• Fundraising Events FAQ - under Events
• FYE – Fiscal Year End

Topics beginning with G  Top ▲

• GAAP – Generally Accepted Accounting Principles.
• GAR and GIR Rates Scroll to GAIR Rates
• GAIR – General Administrative and Infrastructure Recharge FAQ - under Auxiliaries
• GAIR – General Administrative and Infrastructure Recharge calculation explained by PBA
• GASB – Governmental Accounting Standards Board
• Gasoline Reimbursement/Payment Using Petty Cash FAQ - under Cash
• General Fund Budget Deficit Policy
• Gift Topics (also see CU Foundation)
• CU Foundation Transfers APS
• CU Foundation Transfer Requests section in the Accounting Handbook
• Direct Spending from a Foundation on Behalf of the University APS
• Gift in Kind section in the Accounting Handbook
• Gift SpeedType Setup and Maintenance section in the Accounting Handbook
• Gift Revenues section in the Accounting Handbook
• Reimbursement for Work Done on Behalf of a University of Colorado Supporting Foundation APS
• Supporting Foundation Reimbursement section in the Accounting Handbook
• Amendment 41 – Standards of Conduct in Government was enacted as Article 29 of the Colorado Constitution and prohibits gifts to state employees. The Independent Ethics Commission was created by the law and issues opinions.
• Gift Accounting – Chapter 15 of The Guide
• Gift Donation Processing with flowchart How to process donations received by departments
• Gift Fund Setup Form used to create or modify a Gift Fund 34 speedtype
• Gift Journal Entry Guidance on JE rules and restrictions including cash transfers.
• Gift Purpose Codes (GPC) Gift Purpose Codes, Expense Purpose Codes, and a Crosswalk between them.
• Gift Revenue Decision Matrix for Distinguishing Gifts, Sponsored Projects and Auxiliary and Self-funded Revenues.
• Gift Fund Management Training
• Gift Transfer Form used to process exceptional transfers from the Foundation.
• Gift FAQ - under Gifts and Donations
• Glossary: A list of often difficult or specialized words with their definitions. (also Acronyms)
• Accounting Glossary Link to a commercial site with general accounting terms. Scroll down and select the letter of the alphabet to go to that part of the glossary.
• Administrative Policy Statement Glossary Defines terminology used in the APSs.
• Bursar's Office Glossary
• Finance Glossary Extensive collection of Finance terms from Duke University
• Financial Dictionary Financial terms commonly used at CU on UCD website
• Higher education fund accounting terms from The Guide
• Higher Education Glossary on the Department of Higher Education website
• SPA-OCG Glossary Sponsored project terminology
• Procurement Glossary Definitions of terms used by the PSC
• Research Administration Glossary Link to OCG website glossary for more sponsored project terminology
• ISIS Glossary Used in the Integrated Student Information System
• Unrestricted Net Asset Code definitions
• GPC – Gift Purpose Codes see Gift topics
• Graduate Fellowship Appointment Letter template
• Graduate Student Appointment Manual on the Graduate School website
• Grant Accountants in Sponsored Projects Accounting
• Grants and Contracts (Office of)
• Grants and Contracts Accounting
• Guide also known as the The Departmental Financial Management Guide

Topics beginning with H  Top ▲

• Help Desks and resources from several offices
• HHS – US Department of Health and Human Services, CU's cognizant audit agency
• Higher Education Accounting Standards issued by the State Controller
• Higher Education Financial Advisory Committee (FAC)
• Higher Education Fiscal Guidelines Good reference on fund accounting & TABOR
• HIPAA Health Insurance Portability and Accountability Act HHS summary
• Holiday Party FAQ - under Staff Appreciation Meals in Sensitive Expenses section
• Honoraria addressed in Payment Voucher/Authorization PPS
• Honorarium Form
• Honorarium vs. Payment for Services Scroll to Pay & Compensation section.
• Hotline – CU Ethics Hotline to anonymously report violations of law or policy
• How-To Guides for Finance System, Procurement, Reporting, etc. Also see The Guide.
• HRMS Step-by-Step Guides
• Human Resources Boulder campus

Topics beginning with I  Top ▲

• ICR – Indirect Cost Recovery (F&A that is received and distributed to campus units)
• ID Accounts
• ID Revenue & Expense Accounts Usage Off-Campus FAQ - under Revenue
• IdentiKey
• IN Form Interdepartmental Invoice
• Incompatible Access and Back-Up Approval Guidance for departments, VC's, and ABS
• Independent Contractors vs. Employees - Guidance from HR
• Indirect Costs (see F&A above)
• In-Kind Contributions form for Third-Party Costsharing
• Instructional Fees FAQ - under Revenue
• Insurance Requirements - Facilities Use by Non-University Groups APS
• Insurance proceeds FAQ - under Revenue
• Interdepartmental Invoice (IN)
• Interdepartmental sales and purchases (ID accounts, auxiliary enterprises, ISCs)
• Internal Audit (Department of)
• Internal Controls and Compensating Controls section of the Accounting Handbook
• Internal Service Centers (ISC) Topics
• ISC Rate Calculation Worksheet for FY2014
• Internal Service Centers - chapter 13 of The Guide
• Internal Service Center List
• Internal Service Centers FAQ - under Auxiliaries section and Equipment section
• Review of CU Boulder's ISCs by DHHS in 1995
• International Tax Help on Employee Services Information Sheet
• International Visa Information for visiting scholars
• Internet Expenses off-campus (e.g. from home) paid by the University FAQ - under Sensitive Expenses
• Inventory chapter 11 from The Guide
• IPEDS Integrated Postsecondary Education Data System of the US Department of Education
• IRB Institutional Review Board reviews and approves research involving human subjects
• ISIS Integrated Student Information System Step-by-Step Guides
• ISC - Internal Service Center
• IT Security APS
• IT Security and Awareness from OIT

Topics beginning with J  Top ▲

• Job Codes Link to Employee Services website where you can select various Job Code tables
• Job Codes–Fellowship Guidance on use of Fellowship job codes (3200 series & 3110)
• Journal Source Code Contact List
• Journal Entry Topics
• Incompatible Access and Back-Up Approval Guidance for departments, VC's, and ABS
• Journal Entry FAQ - under Finance System
• Journal Entry Courtesy Policy
• Journal Entry on Sponsored Projects Special information and format needed

Topics beginning with K  Top ▲

• No listings begin with the letter K

Topics beginning with L  Top ▲

• Legal Notices FAQ - under Miscellaneous
• Library purchases FAQ - under Procurement & Travel
• License and Certification Fees, Memberships, or Dues APS

Topics beginning with M  Top ▲

• m-Fin reports
• m-Fin reports blog – Stay current on Cognos reports
• Meals for staff appreciation FAQ - under Sensitive Expenses
• Meal Reimbursement on a Business Trip see Travel PPS
• Memberships and Dues – APS
• Mileage Reimbursement for travel on official university business
• Misconduct, Fiscal – Links to CU Internal Audit with information on fraud, theft, abuse, embezzlement, waste, and a variety of reporting options.
• Monthly Close Calendar – illustrates and describes key events during the monthly close
• Monthly Statements, Training to Read and Understand Finance System Statements
• Moving Expense Reimbursement FAQ - under Pay & Compensation
• Moving Expenses – see Employee Services webpage on moving and the Employee Services Guide
• myCUinfo portal to access Finance and HR systems, CU Marketplace, Cognos Reporting System, Concur Travel & Expense, etc.

Topics beginning with N  Top ▲

• NACUBO, National Association of College and University Business Officers. You can get a login ID to their website by providing your email address in order to access articles.
• National Conference on College Cost Accounting
• NCURA, National Council of University Research Administrators
• Newsletters – ABS
• NIH Grants Policy Statement
• NSF Grants Policy Manual

Topics beginning with O  Top ▲

• Office of Cash Management
• Office of Contracts and Grants (OCG)
  • OCG trainings, classes, brown-bag lunch schedule
  • OCG database, select OCG Award Database, select guest account, and press Login (no account name or password needed). On the right side of the top bar, select Find and enter search criteria, then select Perform Find (where Find was located).
• Office of the Treasurer
• Office of University Controller (OUC)
• Office Supplies reimbursement restriction FAQ - under Procurement & Travel
• Officer Disclosure of Interests APS
• Officers – A list of Officers on all campuses select Listing of University Officers
• Officers and Organizational Charts for the Boulder campus
• Official Functions PPS
• Official Function Form
• OMB Circular A-21 (Cost Principles for Educational Institutions is now part of the Code of Federal Regulations: 2CFR220)
• OMB Circular A-110 (Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations is not part of the Code of Federal Regulations 2CFR215)
• OMB Circular A-133 (Audits of States, Local Governments, and Non-Profit Organizations)
• One-Sixth Rule scroll to VII, Additional Remuneration for Consultative Services
• One-Sixth Rule Application & Clarification of Outside Consulting from Faculty Affairs
• OPAS – Organizational Prior Approval System Link to OCG forms for budget deviations and other project changes filed under Awards Management section.
• OPEB – Other Post-Employment Benefits. Liability required by GASB 45.
• Operation of University Vehicles APS
• Org Codes — changing org code values in the general ledger
• Org Form to set up a new org or modify an existing org. Select ChartField Request: Organization.
• Org Tree Excel file shows Boulder campus orgs along with area accountant overlay
• Organizational Chart for ABS
• Organizational Charts for the Boulder campus
• OUC – Office of University Controller
• Outside Consulting – For OEPs, see Regent Policy 3-C Outside Consulting and Service on External Boards. For faculty, see One-Sixth Rule entries above.
• Outside Organization FOPPS FAQ - under Finance System
• Overexpenditures on Contract and Grant Accounts Policy
• Overview of University financial environment for new employees

Topics beginning with P  Top ▲

• Participant Support Costs Policy and Procedures
• Passwords OIT Security Awareness
• Passwords Self-Service Change for Finance and HR System, and CIW
• Payment Voucher/Authorization PPS
• Payroll and Benefits Services (PBS) is now Employee Services
• Payroll Related Topics
• Payroll–Mandatory Direct Deposit APS
• FTE (Full Time Equivalent) Policy
• Payroll and Benefits Services (PBS) is now Employee Services
• PBS Information Sheet - good two-page summary
• Payroll FAQs - under Pay & Compensation
• Payroll Expense Transfer Calculator (to figure out how much you need to move)
• PBA – Office of Planning, Budget and Analysis
• PeopleSoft Finance System
• Permanent Land Fund APS
• Personal Expenses charged to Procurement Card or Travel Card FAQ Scroll to the Sensitive Expenses section.
• Personal Technology and Telecommunications PPS
  • Personnel Technology and Telecommunications Initiative webpage on OUC site. Learn how to fulfill the requirements for cell phones and PDAs used for university business.
  • Flowcharts go through the required authorization and procurement processes required for wireless telecommunications.
• Personnel Effort Reports see ePER topics
• PET (Payroll Expense Transfer) See Payroll Related Topics above
• Petty Cash Topics (see also Cash Topics)
• Petty Cash & Change Funds PPS
• Petty Cash/Change Fund Form
• Cash Control chapter of the Accounting Handbook
• Cash Control Chapter 10 of The Guid
• Petty Cash FAQs - under Cash
• Subject Payment Instructions to set up a Fund 29 petty cash fund to pay study subjects in multiple Fund 30 sponsored project
• PIE – Pooled Investment Earnings FAQ - under Miscellaneous
• Planning, Budget and Analysis Office (PBA) on the Boulder Campus.
• Policies & Procedures
• Pooled Investment Earnings (PIE) FAQ - under Miscellaneous
• Portal for the Boulder campus – myCUinfo
• Poster design tips for conferences
• PPL – Personnel/Payroll Liaison (a Human Resources acronym)
• PPS – PSC Procedural Statement, listed here by title and topic. See them all here.
• Procurement Service Center (PSC)
• Procurement Step-by-Step Guides
• Procurement Card Topics
• Procurement Card on the PSC website
• Procurement Card FAQs - under Procurement & Travel
• Procurement Card Training
• Projects see either Sponsored Projects Accounting or Plant and Property Accounting
• Property Accounting Topics
• Property Accounting webpage
• Property Accounting Forms
• Property Sales Proceeds FAQ - under Equipment & Property
• Propriety of Expenses APS
• PSC – Procurement Service Center
• PSLite
• PV – Payment Voucher

Topics beginning with Q  Top ▲

• Q&A
• Quick Reference Card (QRC) provides a list of the accounts that departmental administrators are required to use at a minimum to classify assets, liabilities, revenues, expenses, and cash transfers. The QRC also contains helpful information about the University chart of accounts and how accounts are used. The following sources provide current account codes.
• Chart of Accounts (Excel file) from the University Controller website
• m-Fin ACCOUNT TREE LIST look-up tool in the Cognos Finance m-Fin Look Ups folder
• QRC Paper Copy. To get a folded card copy of the QRC, submit your order to accounting@colorado.edu. Include your name, the number needed, and your campus box number.
• Quick Reference Card, Accounts not listed FAQ - under Account Codes

Topics beginning with R  Top ▲

• Rate of Exchange FAQ - under Miscellaneious
• Recharge Rates: See GAR and GIR on the Cost Accounting page
• Recognition and Training PPS
  • Recognition Reporting Form used to authorize and report awards, rewards, and prizes
• Records Retention and Management
• Recruiting Costs FAQ - under Sensitive Expenses
• Regents University of Colorado Board of Regents
• Reimbursement for Work Done on Behalf of a University of Colorado Supporting Foundation APS
• Reporting System (Cognos)
• Reports – see Financial Reports
• Research Administration – Office of Vice Chancellor for Research
• Retention of University Records APS
  • Records Retention Schedule (part of the APS)
  • ABS Records Management page
• Revenue Topics
  • Revenue Definition & Recognition in the Accounting Handbook
  • Revenue, Interdepartmental (ID) Accounts
  • Revenue (Self-Generated) Q&A
  • Revenue Decision Matrix for Distinguishing Gifts, Sponsored Projects and Auxiliary and Self-funded Revenues.
• Roles (Fiscal) – A short description of the fiscal roles as assigned in the Finance System
• Routing Transit Number for bank wire transfers FAQ - under Cash
• Royalty Income FAQ - under Revenue
• RTD Eco Pass Auxiliary Recharge Rate find in the GAIR & Eco-Pass Recharge Rate chart

Topics beginning with S  Top ▲

• Salary Topics
• Fellowship Job Codes Guidelines for proper use
• FTE (Full Time Equivalent) Policy
• Graduate Student salaries (GA/RA/TA/GPTI) Select appropriate spreadsheet
• HR tables on PBS website
• Salary Expense Accounting FAQ - under Pay & Compensation
• Sales Tax Topics (see also Tax Topics)
• ABS Sales Tax Webpage
• Sales and Use Tax in the Accounting Handbook
• ABS Sales Tax Policy
• Sales Tax FAQ - under Expenses
• Sales Tax License for City of Boulder
• Sales Tax License for State of Colorado
• Sales Tax Calculator & Rate Charts
• Scanning documents for records retention FAQ - under Miscellaneous
• Scope of Work Form on PSC forms forms page
• Scope of Work - guidance from HR on independent contractors vs. employees
• Security Access Coordinators for PeopleSoft Finance, HRMS, ISIS, DARS, CIW
• Security Highlights for PeopleSoft - see also IT security and awareness from OIT and IT Security APS
• Sensitive Expenses PPS and its FAQ - see related Tests of Propriety APS
• Sensitive Expenses FAQ - under Sensitive Expenses
• Service Centers: see Internal Service Centers Topics
• SEVIS – Student and Exchange Visitor Information System is a government system to track foreign and exchange students. Universities are required to provide student information updates to the government system.
• SIS – Legacy Student Information System was a mainframe-based system used by CU for 20 years. Oracle's Campus Solutions replaced this system in Fall 2009 and is now ISIS, or Integrated Student Information System.
• SkillSoft online training - select the SkillSoft tab under Learning Resources
• SNA – Statement of Net Assets is now the Statement of Net Position due to GASB 63 (see also Definitions or Financial Reports)
• SNP – Statement of Net Position (see above entry)
• SOFO – Student Organizations Finance Office
• Sole Source Justification Form
• Source Code Look Up – use the m-Fin Source Code Lookup report in Cognos
• Source Codes used on journal entries, Excel file from OUC
• SPA = Sponsored Projects Accounting
• Special Events is an old term for Fundraising Events
• Special Tuition Status APS
• SpeedType ChartField Forms to set up a new one or modify an existing one
• SpeedType FAQ - under Finance System
• SPINS (Sponsored Projects Information System) Legacy system replaced by PeopleSoft in 2010.
• Sponsored Projects Accounting
• SRECNA – Statement of Revenues, Expenses and Changes in Net Assets is not the Statement of Revenues, Expenses and Changes in Net Position due to GASB 63 (see also Definitions or Financial Reports)
• SRECNP - Statement of Revenues, Expenses and Changes in Net Position (see above entry)
• Sponsorships section in the Accounting Handbook
• Stale-Dated Warrants Warrants are those not redeemed within the designated time frame of 152 days after issue date. Use the Warrant Adjustment (WA) form to request that these or other problematic payments be cancelled and/or reissued.
• Standing Purchase Orders Step-by-Step Guide for SPOs
• Statements (Financial) – see Financial Reports
• Step-by-Step Guides on the Training page - how to perform tasks and procedures in various systems
• Stipends – see Fellowships
• Student Fee Policy, Procedures, and Guidelines on PBA website
• Student Organizations Finance Office (SOFO)
• Student Organizations and University of Colorado Relationship Statement
• Student Payments PPS
• Student Retirement Plan APS
• Study Subject Payments PPS
• Study Subject FAQ - under Sponsored Projects
• Study Subjects Payment Log template
• Study Subject Petty Cash Instructions to set up a Fund 29 petty cash fund to pay study subjects in multiple Fund 30 sponsored project
• Subclass FAQ - under Finance System
• Subrecipient Invoice Template
• Subrecipient Monitoring Guide
• Subsystems – Creating a New “Black Box” Upload
• Summer Salary Resources on the Provost's website. Includes 3/9ths calculator, Summer Funding Guidelines and Worksheet, Summer Session Payment Memo, Summer Salary Limitations.
• Supporting Foundation Reimbursement section in the Accounting Handbook
• SURDS Student Unit Record Data System
• SWIFT Code (Society for Worldwide Interbank Financial Telecommunication) aka BIC (Bank Identifier Code): Contact Office of Cash Management
• System (University) Controller for the University of Colorado System
• System Office for the University of Colorado System

Topics beginning with T  Top ▲

• TABOR – Tax Payer Bill of Rights. See The Guide (p.15) & Higher Education Fiscal Guidelines
• Tax Topics (see also Sales Tax Topics)
• Federal Excise Tax Exemption Register Number: 84-730123K
• International Tax Help on PBS Information Sheet
• Certificate of Exemption for Colorado State Sales/Use Tax: 98-02565 (this is the tax exempt number embossed on the procurement card)
• Certificate of Exemption for Colorado State Sales/Use Tax: 09802915 (Boulder campus)
• Sales Tax License - State and County number: 01012726-0000
• Sales & Use Tax License - City of Boulder number: 0-03282-1
• Tax Exempt Status of the University information on PSC web
• Tax Exempt Status - IRS online verification. Enter CU's EIN: 84-6000555
• Tax Exempt Status - Colorado State online verification. Enter 98025650000 for the state exemption number (on the procurement card) or 98029150000 for Boulder campus.
• Tax Exempt Status Letter issued by the IRS verifies 501(c)(3) status of CU
• Tax Exempt Letter suitable for printing and taking to retailers
• Tax Reportable Account Codes FAQ - under Account Codes
• Unrelated Business Income Tax (UBIT) Policy
• W-9 for the University
• W-9 & Vendor Authorization PPS
• Technology Transfer Office
• Telecommunications PPS
• Telephones Q&A addressing reimbursement to the University for personal calls made on university cell phones.
• Temporary Employment Services FAQ - under Pay & Compensation
• Termination Pay Program - Overview and explanation on how to process termination pay
• Theft, Fraud, Embezzlement, Abuse, or Waste of University Resources. Links to CU Internal Audit where there are a variety of reporting options.
• The Guide formally The Departmental Financial Management Guide
• Tickets–Complimentary Tickets PPS
• Ticket Sales FAQ - under Gifts and Donations
• Training
• Training and Recognition PPS
• Recognition Reporting Form Used to authorize and report awards, rewards, and prizes.
• Transfer Topics (see also Cash Topics)
• Cost Transfers to Sponsored Projects Policy
• Cash transfer table Excel file with three worksheets: Instructions, Transfer Table, Support Information
• Transparency Online Project – accountability site for Colorado State Government
• Travel Topics
• Travel Authorization APS
• Travel PPS
• Travel Card Handbook
• Concur Travel & Expense System Learning Resources
• Travel Information on the PSC website
• Travel Authorization Form developed by SPA to use for departmental travel authorization and recommended for all travel paid by Fund 30/31
• Travel-related FAQ - under Procurement & Travel
• Treasurer's Office for the University of Colorado
• Tuition Assistance Benefit APS
• Tuition Benefit for University Employees Information on Bursar website
• Tuition Remission Basics Brief article on what it is and how it works.
• Tuition Remission scroll to Graduate School Appointment Manual and to Tuition Remission Training
• Tuition Status (Special) APS

Topics beginning with U  Top ▲

• UBIT – Unrelated Business Income Tax (see entries below)
• UIS - University Information Systems (formerly UMS–University Management Systems)
• Unclaimed Revenue – contact cash.management@colorado.edu for inquiries about missing payments or for a list of unclaimed wire transfers and ACH credits
• Undocumented Reimbursement PPS
• Uniform Allowance FAQ - under Sensitive Expenses
• University of Colorado frequently used links
• University of Colorado - System Office
• Office of University Controller (OUC)
• Procurement Service Center (PSC)
• University Information Systems (UIS)
• UC Denver Finance Office
• Office of Policy and Efficiency
• Treasurer
• Unrelated Business Income Tax (UBIT) Policy
• Unrelated Business Income Tax Questionnaire
• U.S. Government Accountability Office (GAO)
• User Alerts – Sign up to receive OUC & PCS newsletters and Employee Services Bulletin. Email help@cu.edu and ask to be added to the User Alert list.

Topics beginning with V  Top ▲

• VAT – Value Added Tax FAQ - under Miscellaneous
• Vehicles - Operation of University Vehicles APS
• Vendor Update To request that a new vendor be added to the CU Vendor File or to change information on an existing vendor
• Visas – international non-immigrant visa information for visiting scholars

Topics beginning with W  Top ▲

• W-9 & Vendor Authorization PPS
• W-9 forms
• W-9 FAQ - Explains the two kinds of W-9 forms - under Procurement & Travel
• WACUBO Western Association of College and University Business Officers
• Warrant Adjustment Request form
• Warrants - Hand Drawn Express Warrant Pick-Up by a Delegated Person FAQ - under Checks
• Warrants - Stale-Dated are those not redeemed within the designated time frame of 152 days after issue date. Use the Warrant Adjustment (WA) form to request that these or other problematic payments be cancelled and/or reissued.
• Waste, Fraud, Theft, Embezzlement, or Abuse of University Resources. Links to CU Internal Audit where there are a variety of reporting options.
• Website – Contact the ABS webmaster through an online form
• Wire Transfer Policy Treasurer policy
• Wire Transfer FAQ - under Cash
• Workers' Compensation FAQ - under Pay & Compensation
• Work Study Payroll Expense Transfer FAQ - under Pay & Compensation

Topics beginning with X  Top ▲

• No listings begin with the letter X.

Topics beginning with Y  Top ▲

• Year End Close 2012
• Year End Close 2013

Topics beginning with Z  Top ▲

• No listings begin with the letter Z.

Topics beginning with a Number  Top ▲

• 1/6th Rule scroll to VII, Additional Remuneration for Consultative Services
• 1/6th Rule Application & Clarification of Outside Consulting from Faculty Affairs
• 1099 (IRS Form) Tax Reportable Account Codes FAQ - under Account Codes
• 3/9ths Faculty Summer Salary Calculator
• 41 (Amendment) – Standards of Conduct in Government was enacted as Article 29 of the Colorado Constitution. See Independent Ethics Commission which was created by the law and issues opinions.
• 501(c)(3) status of the University of Colorado