Fiscal Accountability Rules

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Purpose
These Fiscal Accountability Rules set parameters for fiscal activities of the City and County of Denver. The purpose of these rules is to assist officers and employees in conducting financial activities and in making fiscal decisions. The rules are not intended to replace critical thinking or to limit the authority or independence of the expending authority, as defined in section 20-16(8), D.R.M.C. (“Expending Authority”).

Goals, Responsibilities, Applicability, Etc.

Goals

Promote accountability and responsibility for financial activities and assets.
Ensure legal use of public funds.
Maintain public trust.
Promote strong internal controls.
Establish a framework for financial operations without limiting management discretion or independence.
Improve the quality, accuracy, and timeliness of the City’s financial reports in compliance with Generally Accepted Accounting Principles (GAAP), and the Governmental Accounting Standards Board (GASB).
Provide management with financial data that is timely, accurate, and understandable.

Responsibility

It is the responsibility of the Expending Authority to ensure compliance with these rules. The Expending Authority may delegate signature authority for individual transactions, but not the ultimate responsibility for compliance with these rules.

Applicability

These rules apply to all Expending Authorities and all officers and employees of the City.

Authority

Charter, Sections 2.2.10 and 2.5.3 Revised Municipal Code, Section 20-119 et. seq.

Disclaimer - The rules on this site reflect only those rules that have been adopted by the Controller's Office. All information contained on this web site is subject to change without prior notice. If there are any questions call the Controller's Office (720-913-5199) for clarification.

Chapter 1 - Accounting Principles and Standards

Rule		Procedures and Forms	Adopted/Revised
1.1	Accounting Principles and Standards		01/01/2008
1.2	System of Record		01/01/2011

Chapter 2 - Internal Controls

Rule		Procedures and Forms	Adopoted/Revised
2.1	Expending Authority Authorized Signatures	Procedure Expending Authority Authorized Signatures Procedure Form Expending Authority Authorized Signatures Form	11/17/2008
2.2	Reconciliations	Form Reconciliation Certification Form	10/27/2011
2.4	Separation and Rotation of Duties		01/01/2008
2.5	Supporting Documentation		01/01/2008

Chapter 3 - Cash Management

Rule		Procedures and Forms	Adopted/Revised
3.1	Obsolete Warrant and Check Stock		01/01/2008
3.2	Petty Cash and Imprest Funds	Procedure Petty Cash Procedure Forms Establish/Increase Petty Cash or Imprest Funds and Signature Authorization Form Petty Cash Fund Usage Worksheet	01/01/2008
3.3	Change Funds	Procedure Change Fund Procedure Form Change Fund Authorization Form	05/01/2012
3.4	Receipts and Deposits	Procedure Cash Handling Procedure	05/01/2012

Chapter 4 - Assets

Rule		Procedures and Forms	Adopted/Revised
4.1	Accounts Receivable Allowance for Doubtful Accounts and Write-Offs		03/20/2012
4.2	Fixed Assets	Procedure Fixed Assets Procedure Forms Fixed Asset Inventory and Surplus Signature Authorization Form Asset Input Form and Instructions Asset Change Form Location Add/Change/Inactivate Inventory Form	01/01/2008
4.3	Capital Improvement Projects	Forms Capital Asset Reporting Captial Project Close-Out Form	01/01/2008

Chapter 5 - Liabilities

Currently, there are not any rules in Chapter 5 - Liabilities.

Chapter 6 - Revenue

Rule		Procedures and Forms	Adopted/Revised
6.1	Revenue Recognition - Accruals and Deferred Revenue		01/01/2008
6.2	Interest Allocation		01/01/2008

Chapter 7 - Expenditures

Rule		Procedures and Forms	Adopted/Revised
7.1	Propriety of Expenditures		01/01/2011
7.2	Fiscal Accountability Waivers	Form Fiscal Accountability Waiver Request Form	01/12/2009
7.3	Official Functions		11/01/2010
7.4	Food and Beverage Expenditures	Procedure Food and Beverage Procedure	01/01/2008
7.5	Vendor Management	Procedure Vendor Set-Up/W-9 Certification Procedure Forms New Vendor ID Request Vendor Update Form Form W-9	01/01/2011
7.6	Refunds and Reimbursements		01/01/2008
7.7	Interagency Service and Reimbursements	Procedure Internal Billing Transfer Procedure Form Internal Billing Transfer	01/01/2008
7.8	Vendor Credits		01/01/2008
7.9	Travel (see Travel 10.8)
7.10	Encumbrances		11/17/2008

Chapter 8 - Procurement Process

Rules		Procedures and Forms	Adopted/Revised
8.1	Procurement	Procedure Procurement and Receiving Procedure	05/01/2012
8.2	Receiving Goods and Services		11/01/2010
8.3	Accounts Payable		11/10/2010

Chapter 9 - Grants

Rules		Procedures and Forms	Adopted/Revised
9.1	Grant Application and Awards		10/03/2011
9.2	Grant Management		10/03/2011
9.3	Grant Closure	Form Grant Closure Form	10/03/2011

Chapter 10 - Employee Associated

Rule		Procedures and Forms	Adopted/Revised
10.1	Reporting Fiscal Misconduct		03/11/2009
10.2	Overpayments to Employees and Contract Employees		01/03/2012
10.3	Expired Service and Contract Ends Dates		01/03/2012
10.4	Off-Cycle Payroll Check Request	Form Off-Cycle Payroll Check Request	01/03/2012
10.5	City Business Vehicle Use	Procedure City Business Vehicle Use Form City Business Vehicle Request and Status Change Form	08/01/2011
10.6	Take-Home Vehicles and Carpooling	Form Take-Home Vehicle Bi-Weekly Trip and Carpool Mileage Log	08/01/2011
10.7	Use of Personal Vehicles for City Business	Form Bi-Weekly Mileage Summary for Personal Vehicle Usage	08/01/2011
10.8	Travel	Procedure Travel Procedure Form Travel Authorization and Expense Form	01/01/2010
10.9	Wireless Communication Devices	Support Policy Technology Services Wireless Communicaiton Device Support Policy Form Wireless Communication Device Option Form	01/01/2011
10.10	Direct Deposit of Net Pay	Form Direct Deposit Authorization	01/01/2010
10.11	Separation from Employment		01/03/2012
10.12	Employee Gifts, Prizes, and Awards	Form Employee Gifts, Prizes, and Awards Reporting Form	01/03/2012

Chapter 11 - Financial Reporting

Rules		Procedures and Forms	Adopted/Revised
11.1	Component Units		01/01/2008
11.2	Year-End Reporting Package		01/01/2008

Controller’s Office