Fiscal Accountability Rules

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)
    • 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    01/01/2011
 Rules Procedures and Forms  Adopted and Revised 
2.1 Expending Authority Delegation Form

To obtain the Expending Authority Delegation Form
email CTLGeneralAccounting@denvergov.org

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   
(New 07/31/2013)
03/01/2013
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 (New)
Form
Official Function (New)
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    11/17/2008
 Rules Procedures and Forms  Adopted and 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 Form
ACH Direct Payment Authorization
11/10/2010
 Rules Procedures and Forms  Adopted and Revised 
9.1  Grant Application and Awards  10/03/2011
9.2  Grant Management Form
Subrecipient vs. Vendor Guidance Worksheet (New)
05/01/2014
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   
Form
City Business Vehicle Request and Status Change Form 
One-page summary
Driving at the city

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

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

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

Form
Bi-Weekly Mileage Summary for Personal Vehicle Usage 
(Revised 11/04/2013)

09/03/2013
10.8  Travel   

Procedure
Travel Procedure   

Form
Travel Authorization and Expense Form

Quarterly Summary Report of all Travel Expenses

01/02/2013

10.9  Utilizing Mobile Devices to Conduct City Business
         

Support Policy
Mobile Device Policy    

Form
Mobile Device Financial Option Form 

06/15/2012
10.10  Direct Deposit of Net Pay  Form
Direct Deposit Authorization  
01/01/2010
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
 03/01/2013
 Rules Procedures and Forms  Adopted and Revised 
11.1  Component Units 01/01/2008
11.2  Year-End Reporting Package 01/01/2008
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 (720-913-5500) for clarification.

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Request a Rule Change

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

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