Title 22, Education

This part 1 shall be known and may be cited as the School District Budget Law of 1964. Source: L. 64: p. 617, � 1. C.R.S. 1963: � 123-32-1.

As used in this part 1, unless the context otherwise requires: (1) Appropriation means the setting aside by resolution of a specified amount of money for a fund with an authorization to make expenditures and incur obligations for the purposes thereof. (2) Board of education or bo…

(1) The board of education of each school district shall adopt a budget and an appropriation resolution for each fiscal year, prior to the beginning of the fiscal year. The board shall ensure that the district uses the full accrual basis of accounting when budgeting and accountin…

(1) In order to implement the change in the school district fiscal year on July 1, 1992, the six-month period beginning on January 1, 1992, and ending on June 30, 1992, shall be the 1992 transitional fiscal year. The board of education of each school district shall adopt a budget…

C.R.S. 22-44-103.7Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Servic…

If a board of education fails or neglects to adopt a budget or an appropriation resolution prior to the beginning of the ensuing fiscal year as required by section 22-44-103, then ninety percent of the amounts budgeted and appropriated to the funds, functions, and objects by the …

(1) The budget shall be presented in the standard budget report format established by the state board of education by rule pursuant to subsection (5) of this section. The standard budget report format established by the state board shall be substantially consistent from year to y…

(1) Repealed. (2) A board of education may provide for an operating reserve in the general fund, which reserve shall not exceed fifteen percent of the amount budgeted to the general fund for the current fiscal year. Such operating reserve shall not be appropriated nor shall any m…

(1) The board of education of each school district shall adopt an appropriation resolution at the time it adopts the budget. The appropriation resolution shall specify the amount of money appropriated to each fund; except that the operating reserve authorized by section 22-44-106…

(1) (a) The board of education shall each year cause to be prepared a proposed budget for the ensuing fiscal year. A statement shall be submitted with the proposed budget describing the major objectives of the educational program to be undertaken by the school district during the…

(1) Within ten days after submission of the proposed budget, the board of education shall cause to be published a notice stating that the proposed budget is on file at the principal administrative offices of the school district; that the proposed budget is available for inspectio…

(1) Any person paying school taxes in the school district is entitled to attend the meeting of the board of education at which the proposed budget for the district will be considered. At such meeting, the board shall review the functions and objects of the proposed budget. Any ta…

(1) The board of education shall cause the adopted budget and the appropriation resolution to be placed on file at the principal administrative office of the school district, where they shall remain throughout the fiscal year and be open for inspection during reasonable business …

(1) A board of education shall not transfer moneys from one fund to another, except as authorized and in the manner prescribed by this part 1. (2) (a) A board of education may transfer by resolution any unencumbered moneys from one fund to another, except the transportation fund,…

(1) A board of education may borrow unencumbered moneys from any one fund, except the bond redemption fund, for the use of another fund at any time. All moneys borrowed from a fund pursuant to this subsection (1) shall be repaid to said fund when needed to meet the obligations of…

Each board of education shall maintain a complete set of books of account as required by law. Source: L. 64: p. 624, � 14. C.R.S. 1963: � 123-32-14.

(1) A board of education of a school district shall not expend any moneys in excess of the amount appropriated by resolution for a particular fund. (2) Repealed. (3) Except as provided otherwise by this section, any obligation of a contract, verbal or written, which requires expe…

(1) During any budget year, if the board of education of the school district determines that the anticipated revenues specified in the budget and the amounts appropriated in the budget for expenditure exceed the actual revenues available to the school district due, in whole or in…

Any school director, officer, or employee of a school district who knowingly and willfully violates any provision of this part 1 or fails to perform any duty required by this part 1 is guilty of malfeasance in office or position of employment and, upon conviction thereof, the cou…

Source: L. 64: p. 625, � 17. C.R.S. 1963: � 123-32-17. L. 93: Entire section amended, p. 889, � 13, effective May 6; entire section repealed, p. 1875, � 2, effective June 6. 22-44-118. Full-day kindergarten reserve - tracking of expenditures - preschool programs - rules. (Repeale…

C.R.S. 22-44-118Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…

For the 2009-10 budget year, each school district and the state charter school institute shall budget a total dollar amount determined by the department of education to a fiscal emergency restricted reserve in the general fund. The amount budgeted by each school district and the …

This part 2 shall be known and may be cited as the Financial Policies and Procedures Act. Source: L. 73: R&RE, p. 1298, � 1. C.R.S. 1963: � 123-42-1.

It is the purpose of this part 2 to develop for the public schools a program-oriented budget format which will relate anticipated costs and actual costs to designated programs. Source: L. 73: R&RE, p. 1298, � 1. C.R.S. 1963: � 123-42-2.

(1) The state board of education shall have the authority to adopt a financial policies and procedures handbook that will meet the needs of the existing statutes and of such other rules and regulations as may be necessary to fulfill the intent of this part 2. (2) Repealed. Source…

(1) and (2) Repealed. (3) The financial policies and procedures handbook adopted by the state board of education shall be used by every school district in this state in the development of the budget for the district, in the keeping of financial records of the district, and in the…

Source: L. 73: R&RE, p. 1299, � 1. C.R.S. 1963: � 123-42-5. L. 81: Entire section amended, p. 1074, � 1, effective May 18. L. 88: Entire section repealed, p. 824, � 39, effective May 24.

This part 2 shall be administered by the state board of education. The state board of education has the authority to adopt reasonable rules and regulations for the administration of this part 2. Source: L. 73: R&RE, p. 1299, � 1. C.R.S. 1963: � 123-42-6.

This part 3 shall be known and may be cited as the Public School Financial Transparency Act. Source: L. 2010: Entire part added, (HB 10-1036), ch. 79, p. 267, � 1, effective April 12.

The general assembly finds that members of the public, as taxpayers and parents, have a strong interest in how public moneys are expended in Colorado in the pursuit of a quality education for all of Colorado's public school students. The general assembly further finds that educat…

As used in this part 3, unless the context otherwise requires: (1) Board of cooperative services or BOCES means a board of cooperative services created pursuant to article 5 of this title 22. (2) Charter school means a district charter school authorized pursuant to part 1 of arti…

(1) (a) Commencing July 1, 2010, and on a continuing basis thereafter, the institute and each school district, board of cooperative services, and charter school shall post the following information online, in a downloadable format, for free public access: (I) The institute's, sch…

(1) (a) Commencing July 1, 2017, and on a continuing basis thereafter, each school district and charter school shall post, in a location and format that can be easily accessed and downloaded, for free public access on its website maintained pursuant to this part 3 a list of the s…