NP 8-61 – Accounting and Internal Controls

Approved:

Effective:

BP 8-61 Accounting and Internal Controls

REFERENCES: State Fiscal Rules, Chapter 1

SP 8-61a Fiscal Management Roles and Responsibilities

REFERENCE: State Controller’s Office Fiscal Rule 1-8; Board Policy on Delegation of Signature Authority, BP 8-60; System President’s Procedure on Delegation of Signature Authority, SP 8-60b

SP 8-61b Purchasing Approval Policy

REFERENCE: Board Policy on Delegation of Signature Authority, BP 8-60; System Procedure SP 8-60b

SP 8-61c Travel Procedure

REFERENCE(S): Board Policy on Delegation of Signature Authority, BP 8-60; Board Policy on Accounting and Internal Controls, BP 8-61; System Procedure, SP 8-60b; State of Colorado Fiscal Rules; State of Colorado Commercial Card Program; Mileage Reimbursement State Controller Policy; Taxability of State Travel Reimbursements; State Controller Travel Policy; Internal Revenue Service Regulation; Template Form on System Finance Web-page