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Colo. Rev. Stat. § 22-45-101 Definitions
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As used in this article, unless the context otherwise requires: (1) "Board of education" or "board" means the governing body authorized by law to administer the affairs of any school district. (2) "Capital outlay expenditures" means those expenditures that result in the acquisiti…
Colo. Rev. Stat. § 22-45-102 Accounts
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(1) (a) Each school district shall use the full accrual basis of accounting when budgeting and accounting for any enterprise funds included in the district budget. The board of education of each school district shall cause financial records to be kept in accordance with generally…
Colo. Rev. Stat. § 22-45-103 Funds
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(1) The following funds are created for each school district for purposes specified in this article 45: (a) General fund. (I) All revenues, except those revenues attributable to the bond redemption fund, the capital reserve fund, the special building and technology fund, a fund c…
Colo. Rev. Stat. § 22-45-103.5 Legislative declaration - construction of statute - no impairment of contract
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(1) The general assembly hereby finds and declares that a small number of school districts have entered into financing arrangements which contemplate that moneys in the districts' bond redemption fund may be used, or that a levy for the bond redemption fund may be made, to pay fo…