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FISCAL ACCOUNTABILITY RULES

Fiscal Rules are Under Review for References to System of Record

Following the review and update of Fiscal Accountability Rule 1.2 – System of Record, the Controller’s Office is reviewing all Fiscal Accountability Rules and associated documents to ensure that any references to PeopleSoft as the system of financial record are updated or removed. Your patience is appreciated as we make these changes to the Fiscal Accountability Rules and the Fiscal Accountability Rule website.

Purpose
These Fiscal Accountability Rules set parameters for fiscal activities of the City and County of Denver. The purpose of the 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      

  • 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); and
  • 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.  

 Rules Procedures and Forms Adopted and Revised
 1.1  Accounting Principles and Standards    01/01/2008
 1.2  System of Record    04/13/2018

 Rules Procedures and Forms Adopted and Revised
2.1 Expending Authority Delegation Form

Email ctlgeneralaccounting@denvergov.org to request the Expending Authority Delegation Form and change signature authority delegations. Signature authority delegations remain in effect until a new form is submitted.

11/01/2012
2.2  Reconciliations Form
Reconciliation Certification Form
10/27/2011
2.3  Rule abolished     
2.4  Separation and Rotation of Duties   01/01/2008
2.5  Supporting Documentation Guide
Supporting Documentation
03/01/2013

 Rules Procedures and Forms Adopted and Revised
4.1  Accounts Receivable Allowance for Doubtful Accounts and Write-Offs   03/20/2012
4.2  Capital and Controlled Assets

Procedure
Capital and Controlled Assets

Forms

Email ctlgeneralaccounting@denvergov.org to request the Capital and Controlled Asset Custiodian Delegation Form to change Asset Custodian delegtaions. Delegations remain in effect until a new form is submitted.

Capital and Controlled Asset Location Add / Change / Inactivate Form

(Tip: if form does not load in browser, right click to "Save Link As" and open in Adobe Acrobat)

07/01/2015
4.3 Capital Projects   07/01/2015

Currently there are no rules in Chapter 5 - Liabilities

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

 

01/01/2008

 Rules Procedures and Forms Adopted and Revised
7.1  Propriety of Expenditures   01/01/2014
7.2  Fiscal Accountability Rule Waivers

Form
Fiscal Accountability Rule Waiver Request

01/01/2014
7.3  Official Function Expenditures Guide
Official Function Expenditures
Form
Official Function
01/01/2014
7.4  Food and Beverage Expenditures   01/01/2014
7.5  Vendor Management Procedure
Vendor Management Procedure  

Forms
New Vendor ID Request  
Vendor Update 
Form W-9

03/01/2013
7.6  Refunds and Reimbursements   01/01/2008
7.7  Interagency Service and Reimbursements

Procedure
Internal Billing Transfer Procedure

01/01/2008
7.8  Vendor Credits   01/01/2008
7.9  Travel (see Travel 10.8)    
7.10 Encumbrances   04/13/2018

 Rules Procedures and Forms Adopted and Revised
8.1  Procurement of Goods and Services Related to Goods

 

Procedure
Procurement and Receiving Procedure (under review) 
Procedures related to this rule are being reviewed and revised. Contact central.purchasing@denvergov.org with questions. 

Non-PO Voucher List
PCard List

09/22/2014
8.2  Receiving Goods and Services   11/01/2010
8.3  Accounts Payable   11/10/2010

 Rules Procedures and Forms Adopted and Revised
9.1  Grant Application and Awards 

Guide
Intent to Fund

04/25/2016
9.2 Grant Management Form
Subrecipient vs. Contractor Guidance Worksheet
12/26/2014
9.3  Grant Closure

Form
Grant Closure Form

03/01/2013

 Rules Procedures and Forms Adopted and 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 
   
Forms
City Business Vehicle Request and Status Change Form

Cover Letter Template

One-page summary
Driving at the city

09/03/2013
10.6  Take-Home Vehicles and Carpooling

Procedure
City Business Vehicle Use

Form
Take-Home Vehicle Bi-Weekly Trip and Carpool Mileage

09/03/2013
10.7  Use of Personal Vehicles for City Business

Procedure
City Business Vehicle Use

Form
Bi-Weekly Mileage Summary for Personal Vehicle Usage 

09/03/2013
10.8  Travel  

Procedure
Travel Procedure  

Travel Pre-Approval Authorization Form
for Mayoral Appointees

Mayor's Office Travel Policy Memorandum

Form
Travel Authorization and Expense Form

Annual Summary of OCONUS Travel Expenses

Other Collateral
Travel Information Card

 

 

01/02/2013


10/15/2017


10/01/2017

10.9  Mobile Device
         

Procedure
Mobile Device Procedure

Form
Mobile Device Option Form

06/04/2018
10.10  Direct Deposit of Net Pay 

Form
Direct Deposit Authorization

Note: For Denver Public Library, On-Call use only.

10/12/2017
10.11  Separation from Employment      01/02/2013
10.12  Employee Gifts, Prizes, and Awards

Form
Employee Gifts, Prizes, and Awards Reporting Form

01/03/2012
 10.13  Time and Attendance Procedure
Time and Attendance

Form
Time & Attendance Change Form
 04/25/2016

 Rules Procedures and Forms Adopted and Revised
11.1  Component Units   01/01/2008
11.2  Financial Disclosures Visit the Year-End 2017 page on SharePoint 11/15/2016

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 at 720-913-5500 for clarification.

 

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Read the Fiscal Accountability Rule Overview to see how to request a new rule, or change/abolish an existing rule.

CONTACT US
 

 
Webb Municipal Office Building
201 W. Colfax Ave., Dept. 1109
Denver, CO 80202
Phone: 720-913-5500
Fax: 720-913-4103
controller@denvergov.org

Business Hours 
Monday - Friday
7:30 a.m. - 4:30 p.m.
 

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