Title 22, Education
0 chapters · 1,044 sections in this title.
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 acquisition of …
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…
Colo. Rev. Stat. § 22-45-104 Fees - fines - disposition
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All moneys collected from fees or fines fixed and imposed by the board of education of any school district shall be paid over to the treasurer of such board as received, or in no event later than the tenth day of the month following that in which collected, and shall be credited …
Colo. Rev. Stat. § 22-45-105 Moneys from school activities. (Repealed)
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Source: L. 64: p. 629, � 5. C.R.S. 1963: � 123-33-5. L. 75: Entire section repealed, p. 708, � 10, effective July 14.
Colo. Rev. Stat. § 22-45-106 Food-service or lunchroom account. (Repealed)
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Source: L. 64: p. 630, � 6. C.R.S. 1963: � 123-33-6. L. 75: Entire section repealed, p. 708, � 10, effective July 14.
Colo. Rev. Stat. § 22-45-107 Audit of certain moneys. (Repealed)
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Source: L. 64: p. 630, � 7. C.R.S. 1963: � 123-33-7. L. 75: Entire section repealed, p. 708, � 10, effective July 14.
Colo. Rev. Stat. § 22-45-108 Report of county treasurer
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(1) The county treasurer shall, no later than the tenth day of each month, render a monthly itemized statement of account, on a form prescribed by the state board of education, to each school district in his county, and to each joint school district if the headquarters thereof ar…
Colo. Rev. Stat. § 22-45-109 Financial statements - publication. (Repealed)
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Source: L. 64: p. 631, � 9. C.R.S. 1963: � 123-33-9. L. 75: Entire section repealed, p. 708, � 10, effective July 14.
Colo. Rev. Stat. § 22-45-110 Violation - malfeasance
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Any school director, officer, or employee of any school district who knowingly or willfully fails to perform any of the duties imposed upon him by this article is guilty of malfeasance in office and, upon conviction thereof, the court shall enter judgment that such director, offi…
Colo. Rev. Stat. § 22-45-111 Local college districts - powers
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Nothing in this article shall be construed to restrict the power of any local college district to pledge to the payment of revenue bonds all or part of the revenue of such district, other than revenues derived from ad valorem taxes of the district, pursuant to section 23-71-122 (…
Colo. Rev. Stat. § 22-45-112 Sale of assets
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(1) Except as authorized by subsection (2) or (3) of this section, if lands, buildings, or lands and buildings are sold by a school district, the proceeds, less the costs, of such sale shall be deposited in and expended from either the bond redemption fund or the capital reserve …
Colo. Rev. Stat. § 22-45-112.5 Sale of certificates of participation - use of proceeds. (Repealed)
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C.R.S. 22-45-112.5Statutes 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…
Colo. Rev. Stat. § 22-45-113 Validation - effect - limitations
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(1) All bonds issued and other contracts, leases, or agreements executed by school districts, all district bond elections held and carried, and all acts and proceedings had or taken prior to July 1, 1973, by or on behalf of such districts, preliminary to and in the authorization,…