Title 24, Government - State

(1) All endowments, gifts, and bequests made to any state institution of higher education, and the income therefrom, shall belong to and be used only by such institution and shall be subject to state audit. In appropriating state funds to such institution of higher education, nei…

(1) Transfers of appropriations which are authorized in the 1990-91 and subsequent general appropriation acts and are required to implement appropriations conditioned on the distribution of the appropriation among, or the transfer of the appropriation between, departments, agenci…

(1) Notwithstanding the effect of the "M" provision in the 1990-91 and subsequent general appropriation acts, the governor may transfer unlimited amounts of general fund appropriations and reappropriated funds to and from the departments of health care policy and financing and hu…

(1) Subject to the provisions of subsection (2) of this section, upon approval of the governor: (a) The executive director of the department of health care policy and financing may transfer general fund or reappropriated funds spending authority from one or more items of appropri…

(1) All transfers pursuant to sections 24-75-105 and 24-75-106 which involve cash funds shall be consistent with statutes governing the use of cash funds. (2) This section is repealed, effective September 1, 2030. Source: L. 86: Entire section added, p. 960, § 1, effective May 27…

(1) Upon approval by the governor, the head of a principal department of state government may, on or after May 1 of any fiscal year and before the forty-fifth day after the close of such fiscal year, transfer money from one item of appropriation made to the principal department i…

(1) For the purpose of closing the state's books, and subject to the provisions of this section, the controller may, on or after May 1 of any fiscal year and before the forty-fifth day after the close thereof, upon approval of the governor, allow any department, institution, or a…

(1) The total amount of moneys transferred between items of appropriation made to the judicial department pursuant to section 24-75-108 and overexpenditures by the judicial department allowed pursuant to section 24-75-109 shall not exceed one million dollars in any fiscal year. (…

The general assembly hereby finds and declares that, pursuant to the master settlement agreement between several states, including Colorado, and certain tobacco companies, the state will receive substantial moneys for several years, and that such moneys may be reduced based on se…

As used in this part 11, unless the context otherwise requires: (1) "Master settlement agreement" means the master settlement agreement, the smokeless tobacco master settlement agreement, and the consent decree approved and entered by the court in the case denominated State of Co…

(1) No settlement moneys shall be used for a tobacco settlement program unless such program is expressly authorized by statute or is within the authority of the department or local government requesting funding. Nothing in this part 11 nor the establishment of any tobacco settlem…

(1) Repealed. (1.3) (a) For the 2012-13 fiscal year, and for each fiscal year thereafter through the 2015-16 fiscal year, the lesser of all settlement moneys received or the following amounts of settlement moneys shall be allocated in each fiscal year in which the state receives …

(1) The attorney general shall immediately notify the governor, the state treasurer, the joint budget committee of the general assembly, the speaker and minority leader of the house of representatives, and the president and minority leader of the senate if an arbitration panel ma…

(1) In addition to any overexpenditure allowed pursuant to section 24-75-109, the controller may allow any department, institution, or agency of the state, including any institution of higher education, to make an expenditure in excess of the amount authorized by an item of appro…

(1) For purposes of this section, "nonmonetary adjustment" means a change that does not affect the amount of the appropriation, including a name change, an extension of time for completion, a scope change, a transfer between departments, or other such similar changes. (2) For fis…

(1) As used in the annual general appropriation act, the following definitions and general provisions apply for the headnote terms preceding and specifying the purpose of certain line items of appropriation: (a) (I) "Capital outlay" means: (A) Equipment, furniture, motor vehicles…

(1) The general assembly hereby finds, determines, and declares that: (a) The mechanism through which the general assembly commonly authorizes state agencies to spend moneys, the appropriation clause, has remained essentially unchanged for over a century; (b) The typical appropri…

(1) No moneys derived from the increase in state revenues resulting from the passage of House Bill 10-1190, enacted in 2010, shall be appropriated for the purpose of funding additional full-time equivalent state employees. (2) No moneys derived from the increase in state revenues…

(1) A county clerk and recorder or designated election official who is administering an election and the department of state shall not use any appropriation of state or federal money to pay for advertising expenses that prominently feature a person who is a declared candidate for…

(1) (a) For the 2025-26 state fiscal year and for each state fiscal year thereafter, through the 2028-29 state fiscal year, the general assembly shall reduce the general fund appropriation to the department of revenue in the executive director's office for the purpose of leased s…

As used in this part 13, unless the context otherwise requires: (1) "Grant" means any gift, grant, or donation from a nongovernmental entity to a state agency that is not required to be repaid and that is fifty dollars or more. (2) "State agency" means any department, commission,…

Each state agency that receives a grant to provide funding for a bill enacted by the general assembly that relies entirely on grant moneys for the funding source of the program, service, study, interim committee, or other government function required by the bill shall request tha…

(1) On or before November 1, 2011, and on or before November 1 of each year thereafter, each state agency shall submit to the joint budget committee of the general assembly a report, in accordance with generally accepted accounting principles, of all grants made to the state agen…

(1) Except as otherwise provided in subsection (3) of this section, beginning January 1, 2011, the general assembly shall not make an appropriation of moneys from the general fund or from any other source of state moneys to fund a program, service, study, or other function of sta…

(1) As used in this section, unless the context otherwise requires: (a) "Indirect costs" means the indirect cost assessment line items in the annual general appropriation act that represent expected collections of statewide and departmental indirect costs from cash-funded, reappr…

(1) There is hereby created and established the general fund, to which shall be credited and paid all revenues and moneys not required by the state constitution or the provisions of any law to be credited and paid into a special fund. The surplus fund created before June 30, 1971…

(1) (a) (I) For the fiscal year 1978-79 and each fiscal year thereafter ending with the fiscal year 1990-91, state general fund appropriations shall be limited to seven percent over the previous year plus such moneys as are necessary for reappraisals of any class or classes of ta…

(1) (a) For purposes of determining unrestricted general fund year-end balances as required in section 24-75-201.1 at the end of any fiscal year, moneys budgeted or allocated for possible state liability, pending the determination of a legal action, shall not be included. (b) Mon…

(1) (Deleted by amendment, L. 2013.) (2) Notwithstanding section 24-1-136 (11)(a)(I), no later than June 20 prior to the beginning of each fiscal year, and no later than September 20, December 20, and March 20 within each fiscal year, the governor, with the assistance of the cont…

(1) (a) If, during any fiscal year, the governor determines that there are not, or will not be, sufficient revenues available for expenditure during the fiscal year to carry on the functions of the state government and to support its agencies and institutions, the governor may, i…

Any punitive or exemplary damages awarded to any party to a lawsuit brought to enforce the restriction on state spending as set forth in section 24-75-201.1 shall be deposited and credited to the property tax relief fund, which is hereby created in the state treasury. All moneys …

(1) The controller may, in writing, authorize any department, institution, or agency of the state government to withdraw from any moneys in the state treasury available to it such amount as he may specify, to be used as an imprest cash account. (2) Under procedures prescribed by …

(1) (a) Upon the prior written approval of the governor and the controller as to purpose and amount, the state treasurer may lend the approved amount, out of any moneys in the state treasury not immediately required to be disbursed, to any department, institution, or agency to pr…

(1) Every department, institution, or agency which has received an advance or a loan of state moneys, as authorized in section 24-75-203, shall file with the controller a report at such times and in such form and detail as he may prescribe by fiscal rule. (2) On or before Novembe…

The insurance and retirement reserves of this state shall comprise the Pinnacol Assurance fund, the unemployment compensation fund on deposit with the treasurer of the United States, the unemployment compensation fund clearing account, the funds of the public employees' retiremen…

The general assembly hereby determines and declares that it intends by sections 24-75-206 to 24-75-210 to improve the system of management of the public funds in the custody of the state treasurer to enable the state of Colorado promptly to make disbursements of legally appropria…

As used in sections 24-75-206 to 24-75-210, unless the context otherwise requires: (1) "Noninterest bearing general fund warrants or checks" means any warrant or check issued against the general fund at a time when moneys accruing to the fund have not been received or credited to…

It is lawful for the state treasurer and it is the state treasurer's duty, whenever there are funds on hand or in the state treasurer's custody or possession eligible for investment, to invest in noninterest bearing general fund warrants or checks issued against the general fund …

The state treasurer shall pay such noninterest bearing general fund warrants or checks pursuant to section 24-36-106 (2). Source: L. 59: p. 733, § 4. CRS 53: § 130-4-18. C.R.S. 1963: § 130-4-18. L. 93: Entire section amended, p. 1259, § 5, effective June 6. L. 2014: Entire sectio…

The state treasurer shall report to the governor and to members of the general assembly the general fund cash balance as of the last day of the preceding month as part of the treasurer's quarterly report required by section 24-22-107 (1). Source: L. 59: p. 733, § 5. CRS 53: § 130…

(1) As used in this section, unless the context otherwise requires: (a) "Capital construction fund" means the capital construction fund created in section 24-75-302. (b) Repealed. (c) "Funds" means the highway users tax fund and the capital construction fund. (d) "Highway users t…

(1) Notwithstanding any provision of law to the contrary, on the date on which the state controller publishes the comprehensive annual financial report of the state for the fiscal year 2011-12, the state treasurer shall transfer to the state education fund created in section 17 (…

(1) The care subfund is created in the general fund. The subfund consists of seventy million dollars transferred to the general fund in accordance with the governor's executive order D 2020 070. Money in the subfund is subject to appropriation by the general assembly for allowabl…

(1) As used in this section, unless the context otherwise requires: (a) "American Rescue Plan Act of 2021" means the federal "American Rescue Plan Act of 2021", Pub.L. 117-2, as the act may be subsequently amended. (a.5) "Coronavirus state fiscal recovery fund" means the federal …

(1) As used in this section, unless the context otherwise requires: (a) "American Rescue Plan Act of 2021" means the federal "American Rescue Plan Act of 2021", Pub.L. 117-2, as the act may be subsequently amended. (b) "Cash fund" means the ARPA refinance state money cash fund cr…

(1) As used in this section, unless the context otherwise requires: (a) "American Rescue Plan Act of 2021" means the federal "American Rescue Plan Act of 2021", Pub.L. 117-2, as the act may be subsequently amended. (b) "Department" means a principal department identified in secti…