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Fiscal Accountability Rules

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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”).


  • 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.


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.


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


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

2.2  Reconciliations Form
Reconciliation Certification Form
2.3  Rule abolished     
2.4  Separation and Rotation of Duties   01/01/2008
2.5  Supporting Documentation Guide
Supporting Documentation

Currently there are no rules in Chapter 5 - Liabilities

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



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

Fiscal Accountability Rule Waiver Request

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

New Vendor ID Request  
Vendor Update 
Form W-9

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

Internal Billing Transfer Procedure

7.8  Vendor Credits   01/01/2008
7.9  Travel (see Travel 10.8)    
7.10 Encumbrances Procedures related to this rule are in development. Contact your Budget Analyst about budget issues related to encumbrances and contact for purchasing issues related to encumbrances. 09/22/2014

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


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

Non-PO Voucher List
PCard List

8.2  Receiving Goods and Services   11/01/2010
8.3  Accounts Payable Form
ACH Direct Payment Authorization

 Rules Procedures and Forms  Adopted and Revised 
9.1  Grant Application and Awards    10/03/2011
9.2  Grant Management Form
Subrecipient vs. Contractor Guidance Worksheet
9.3  Grant Closure

Grant Closure Form


 Rules Procedures and Forms Adopted and Revised
10.1  Reporting Fiscal Misconduct   03/11/2009
10.2  Overpayments to Employees and Contract Employees


10.3  Expired Service and Contract Ends Dates   01/03/2012
10.4  Off-Cycle Payroll Check Request

Off-Cycle Payroll Check Request 

10.5  City Business Vehicle Use

City Business Vehicle Use 
City Business Vehicle Request and Status Change Form 

One-page summary
Driving at the city

10.6  Take-Home Vehicles and Carpooling

City Business Vehicle Use

Take-Home Vehicle Bi-Weekly Trip and Carpool Mileage

10.7  Use of Personal Vehicles for City Business

City Business Vehicle Use

Bi-Weekly Mileage Summary for Personal Vehicle Usage 

10.8  Travel   

Travel Procedure   

Mayor's Office Travel Approval Policy Memorandum (Revised 08/28/2015)

Travel Authorization and Expense Form

Annual Summary of OCONUS Travel Expenses


10.9  Utilizing Mobile Devices to Conduct City Business

Support Policy
Mobile Device Policy   

Mobile Device Financial Option Form 

10.10  Direct Deposit of Net Pay  Form
Direct Deposit Authorization  
10.11  Separation from Employment      01/02/2013
10.12  Employee Gifts, Prizes, and Awards

Employee Gifts, Prizes, and Awards Reporting Form 

 10.13  Time and Attendance Procedure
Time and Attendance

Time & Attendance Change Form

 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.

Fraud reporting for city employees and appointed/elected officials

The Fraud Hotline is an anonymous, 24-hour online, telephone, fax, mail, and email mechanism for current employees and appointed/elected officials of the City and County of Denver to report suspected fraud or other fiscal misconduct. The Fraud Hotline is run by an independent third party called Lighthouse Services. Fraud Hotlines are the most common way for organizations to detect fraud, so it is important for city employees and appointed/elected officials to report suspected fiscal misconduct promptly. The city does not tolerate retaliation against individuals who report concerns in good faith. 

View the summary of last year's Fraud Hotline activity.


Use our online app to learn about Denver's revenue, investments, budget, and expenditures.

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. 1010
Denver, CO 80202
Phone: (720) 913-5500
Fax: (720) 913-4103

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

Denver 311 Help Center

Call 3-1-1
Outside Denver Call (720) 913-1311
Emergencies: 911
TTY Service: 720-913-8479