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Glass Classroom Building

Capital Construction Projects

A capital construction project is defined as any new construction regardless of cost and remodeling or renovation projects with an estimated cost of $75,000 or more for the project. The use of a fund 71 project FOPPS is required in order to capture all the costs of the construction and fairly present the value of the capital assets created or added as a result of the capital construction project.

Resources for the capital construction fund are:

  • Donations from private sources restricted to capital construction project
  • Designated appropriations of governmental agencies
  • Income and gains from the investment of capital construction funds
  • Grants restricted to capital construction projects
  • Cash transfers in from other fund groups
  • Issued debt

Capital construction projects are managed by Facilities Management.  The staff of accountants at the Facilities Management provides project accounting, budget development, financial analysis, contract and pay management services.  Capitalization of the capital construction projects are handled by the Finance Office.


Facilities Management: Diana Taipalus 303-724-0622,

University Finance Office: Brett Yamashita, 303-315-2254,


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