Financial Policy and Procedure Instructions Manual

  1. INTRODUCTION
    1. How to use this manual
    2. Fund Groups
    3. B&FS mission
    4. B&FS function
    5. Preparation and approval of FPIs
    6. State fiscal rules
    7. Other sources of information
    8. TABOR overview
  2. APPROVAL OF DOCUMENTS
    1. Signature authorization
    2. Contracts
  3. REVENUES
    1. Receipt & deposit of cash, checks or credit card drafts
    2. Educational business activities
    3. Sales and related taxes
    4. Contract and grant revenues
    5. Rental income
    6. Special course fees
  4. EXPENDITURES
    1. Federal Unreimbursable Costs
    2. Propriety of Expenditures
    3. Travel and Recruitment
    4. Moving
    5. Expenses for University promotion and development
    6. Payments to students
    7. Assignment of Costs as Direct or Indirect
  5. FINANCIAL SYSTEMS
    1. FRS overview
    2. Related systems: CIS, HRS
    3. Online access
    4. How to read common reports
    5. How FRS relates to HRS
  6. PROPERTY AND INVENTORY ACCOUNTING
    1. Property accounting
    2. Inventories of consumables and merchandise
    3. Work-in-progress--equipment fabrication
  7. CASH, INVESTMENTS, AND OTHER ASSETS
    1. Petty cash/change funds
    2. Special operations imprest account
    3. Distribution of interest earnings
    4. Accounts receivable
  8. ACCOUNTING
    1. Accounts
    2. Subcodes
    3. Departmental self-funded activities
    4. Gift fund
    5. Administration of agency funds
    6. Journal entry corrections
    7. Financial statements
    8. Auxiliary fund
    9. Year end closing
    10. Continuing education disbursements fund
    11. Student loan fund
  9. LEASING AND OTHER DEBT
    1. Lease agreements, rent and use charges
    2. CSURF lease program
    3. Long-Term debt obligations
  10. INTERNAL CONTROL AND AUDITING
    1. Internal Control and the role and responsibility of Business Officers
    2. Monthly account reconciliation by departments
    3. Reporting of fiscal misconduct
    4. Personal use of telephones
    5. Internal auditors
    6. External auditors
    7. Record retention
  11. QUICK GUIDES
    1. Expenses for University promotion and development quick guide
    2. Student payment processing quick guide
    3. Quick Reference Guide to University Travel
    4. Federal unreimbursable costs quick guide