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Western Colorado's Selective University

CMU Fiscal Rules

CMU Fiscal Rules

Chapter 1: Accounting

1-1 Accounting Principles and Standards
1-2 Interface with the State Financial System
1-3 Delegated Authority
1-4 Financial Transactions and Internal Controls
1-5 Reporting of Fraud, Theft or Embezzlement
1-6 Accountability and Capitalization of Equipment

Chapter 2: Disbursements

2-1 Propriety of Expenditures
2-2 Commitment Vouchers
2-3 Receiving Reports
2-4 Purchase Discounts
2-5 Interest Payments on Delinquent Receivables
2-6 Interagency Purchases and Payments
2-7 Official Training and Functions
2-8 Miscellaneous Compensation and Other Benefits (Perquisites)
2-9 Moving and Relocation

Chapter 3: Contracts

3-1 University Contracts

Chapter 4: Projects

4-1 Capital Construction Administration
4-2 Capital Construction Projects
4-3 Capital Construction Project Retainage

Chapter 5: Travel

5-1 Travel

Chapter 6: Cash

6-1 Cash Receipts and Deposits - University Cashier
6-2 Cash Receipts and Deposits - Other Departments
6-3 Change Funds and Petty Cash Funds
6-4 Bank Accounts
6-5 Checks Returned for Insufficient Funds
6-6 Payment Card Industry (PCI) Compliance

Chapter 7: Budget

Chapter 8: Reporting

8-1 Financial Statements
8-2 Quarterly Reporting
8-3 Cost Allocation Plans

Chapter 9: Payroll

9-1 Propriety of Expenditures
9-2 Use of the Payroll System
9-3 Pay Periods and Advances
9-4 Deductions
9-5 Final Pay for Terminating Employees