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The search capabilities of the TOP system are designed to be intuitive and easy to use. The following information will assist citizens in using the website.

General Information:

  • The TOP system is being made available to the public in stages as it is developed. As required by the Executive Order and the HB09-1288, the first stage will provide a search of expenditures followed by a second stage providing a search of revenue. A third stage is currently anticipated┬áto provide information on agencies budgets as compared to actual spending.

  • Whenever an amount is underlined and highlighted in blue additional detailed information is available by clicking on the amount. This is referred to as a drill down and makes it possible for the user to move from higher-level summary information down to more detailed levels.

  • A user can search for a specific character string on any report page using the normal operating system or web browser search commands (CTRL-F in Windows and Internet Explorer). This technique is useful when an output report contains a large number of vendors and the user wants to find a specific vendor's name.

  • The information provided on the TOP system comes directly from the state's accounting system. As a result it is unaudited and additional reclassifications and audit adjustments may occur at a later date.

Fiscal Year: In order to search for information, a user must first select a fiscal year and click the submit button. The system provides information for Fiscal Year 09 and each subsequent fiscal year's information will be added to the system until a total of ten years information is available.

  • The State of Colorado uses a fiscal year for recording its financial information. The fiscal year begins July 1 and ends June 30 of the following year.

  • Inflows (revenues), outflows (expenditures), current balances (assets, liabilities, and fund balances), and budgets are recorded in the fiscal year in which the revenue is available or the goods and services are received. Therefore, revenues, expenditures, and current balances are not based on when the cash is received (for revenues) or paid (for expenditures). This treatment is known as the accrual basis of accounting, which in general is required by the state's laws.

  • Revenues and expenditures are reported on a cumulative basis from the start of the fiscal year.



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