Governor has final authority

Colo. Rev. Stat. § 24-37-303, under BUDGETING - RESPONSIBILITIES.

Colo. Rev. Stat. § 24-37-303

The final authority and decision in all matters relating to the executive budget is hereby vested in the governor.

Source: L. 83: Entire article R&RE, p. 968, § 16, effective July 1, 1984.