The policies and procedures through which the Colorado Judicial Branch manages and reports on financial matters have their basis in the Colorado Revised Statutes, Chief Justice Directives, and established Fiscal Rules that are specific to the Judicial Branch as a separate branch of state government.

 Chief Justice Directive 04-02 states, “The Colorado Supreme Court approves the fiscal policies and procedures, and subsequent amendments, established by the State Court Administrator, pursuant to the requirements of Section 13-3-106 (2), C.R.S.  Each court of record, including judicial officers, probation departments, and all Judicial Department personnel, shall comply with the fiscal policies and procedures established by the State Court Administrator.  Upon a showing that extraordinary circumstances prevent a court or probation office from complying with a fiscal policy or procedure, the director of the financial services division may waive the application of the policy or procedure and may require a compensating control.”

To request information regarding the Judicial Branch's Fiscal Rules, contact fsdaccounting@judicial.state.co.us.