2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › MISCELLANEOUS (§§ 22-80-101 — 22-108-109) › Article 82.9 - Child Nutrition School Lunch Protection Program (§§ 22-82.9-101 — 22-82.9-306) › Part 2 - HEALTHY SCHOOL MEALS FOR ALL PROGRAM (§§ 22-82.9-201 — 22-82.9-211) › Section 22-82.9-210 - Healthy school meals for all program general fund exempt account - creation - uses - reporting requirements - definitions - repeal

(1)
As used in this section, unless the context otherwise requires:
(a)
"Account" means the healthy school meals for all program general fund exempt account created in this section.
(b)
"Healthy school meals for all program revenue" means the revenue generated by the addition to federal taxable income in section
39-22-104 (3)
(p.5), which revenue is a voter-approved revenue change.
(2)
The healthy school meals for all program general fund exempt account is hereby created in the general fund. The account consists of healthy school meals for all program revenue deposited in the account in accordance with subsection (4)(a) of this section. The state treasurer shall credit all interest and income derived from the deposit and investment of money in the healthy school meals for all program general fund exempt account to the account.
(3)
(a)
Subject to annual appropriation by the general assembly, the department may expend money from the account for the following purposes:
(I)
Providing reimbursements to a participating school food authority for offering eligible meals without charge pursuant to section
22-82.9-204 (1)(b)
;
(II)
Awarding local food purchasing grants pursuant to section
22-82.9-205
;
(III)
Distributing money to a participating school food authority to increase wages or provide stipends for individuals whom the participating school food authority employs to directly prepare and serve food for school meals pursuant to section
22-82.9-206 (1)
;
(IV)
Awarding local school food purchasing technical assistance and education grants pursuant to section
22-82.9-207
; and
(V)
The direct and indirect costs of administering the programs described in this subsection (3)(a), so long as these costs do not exceed one and five-tenths percent of the total amount the general assembly annually appropriates in the same fiscal year for the other purposes described in this subsection (3)(a).
(b)
Money in the account shall only be used for the purposes described in subsections (3)(a)(II) and (3)(a)(IV) of this section if the sum of the annual tax year revenue recorded in the account and the balance in the account, as calculated pursuant to subsection (4) of this section, is greater than, or is anticipated to be greater than, the annual expenditure anticipated to be required for the purposes described in subsections (3)(a)(I), (3)(a)(III), and (3)(a)(V) of this section.
(4)
(a)
The department of revenue shall, on a monthly basis, record revenues and deposit money to the account in a manner that is aligned with exempt revenues determined pursuant to subsection (4)(b) of this section.
(b)
The department of revenue shall, on a monthly basis, report the amount of program revenue identified from tax returns to the office of state planning and budgeting and the legislative council staff. The office of state planning and budgeting shall calculate the amount of healthy school meals for all program revenue both projected to be received and actually received by the department of revenue based on income tax return data and other relevant factors. The office of state planning and budgeting shall also identify, in collaboration with the department of revenue, the revenue to be recorded and deposited on a monthly basis by the department of revenue in the account pursuant to subsection (4)(a) of this section, and the total revenue to be recorded and deposited by the department of revenue in the account for the fiscal year.
(c)
The amount of healthy school meals for all program revenue identified by the office of state planning and budgeting for each fiscal year must include adjustments for estimation errors discovered for all prior fiscal years. The office shall notify the department of revenue and the legislative council staff of the general assembly of the adjustment amounts.
(d)
On December 1, 2024, and every December 1 thereafter, the office of state planning and budgeting shall report the amount of healthy school meals for all program revenue received by the department of revenue in the previous tax year based on income tax return data and other relevant factors. The general assembly shall consider this report when estimating the amount of money to appropriate for the purposes specified in subsection (3) of this section in the next fiscal year.
(5)
If the department determines that there is an insufficient amount of money in the account to provide for an expenditure authorized by the annual appropriation from the account for the purposes described in subsections (3)(a)(I) and (3)(a)(III) of this section, the department may make the expenditure from the general fund.
(6)
In its annual submission of the state department's budget request to the joint budget committee, the office of state planning and budgeting shall report:
(a)
The total amount of expenditures from the account made pursuant to subsection (3) of this section; and
(b)
The total amount of expenditures from the general fund made pursuant to subsection (5) of this section.
(7)
(a)
Pursuant to section
24-75-201 (2)(c)
, any unrestricted balance remaining in the account at the end of any fiscal year shall not be designated as a part of the general fund surplus.
(b)
Pursuant to section
24-75-201.1 (2)(e)
, appropriations for expenditures from the account shall be excluded from the basis for the calculation of the general fund reserve.
(8)
On July 1, 2024, the state treasurer shall transfer the balance of the account to the healthy school meals for all program cash fund created in section 22-82.9-211.
(9)
This section is repealed, effective July 1, 2025.
Amended by 2024 Ch. 133,§ 9, eff. 4/29/2024.
Added by 2023 Ch. 89,§ 1, eff. 4/20/2023.