reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 1 - SCHOOL DISTRICT BUDGET LAW (§§ 22-44-101 — 22-44-119) › Section 22-44-115.5 - Fiscal emergency - effect on budget

(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 part, to action by the general assembly or the governor relating to the state appropriation for the district's total program pursuant to article
54
of this title, the board may declare a fiscal emergency in such budget year. A declaration of fiscal emergency may only occur upon an affirmative vote of two-thirds of the members of the board at a public meeting. Prior to any vote taken pursuant to this subsection (1), the board of education shall hold at least one public hearing within the district after full and timely notice to the public.
(2)
If a fiscal emergency is declared by the board of education pursuant to subsection (1) of this section, the board may implement a reduction in salaries for all employees of the school district on a proportional basis or may alter the work year of such employees. Such reduction in salaries may be made notwithstanding the provisions of section
22-63-401(3)
.
L. 92: Entire section added, p. 541, § 15, effective May 28. L. 94: (1) amended, p. 818, § 38, effective April 27.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 1 - SCHOOL DISTRICT BUDGET LAW (§§ 22-44-101 — 22-44-119) › Section 22-44-116 - Malfeasance - removal

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 court shall order that such school director, officer, or employee be removed from his office or position of employment.
L. 64: p. 624, § 16. C.R.S. 1963: § 123-32-16.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 1 - SCHOOL DISTRICT BUDGET LAW (§§ 22-44-101 — 22-44-119) › Section 22-44-117 - [Repealed]

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.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 1 - SCHOOL DISTRICT BUDGET LAW (§§ 22-44-101 — 22-44-119) › Section 22-44-118 - [Repealed]

Repealed by 2019 Ch. 245,§11, eff. 5/21/2019.
L. 2008: Entire section added, p. 1217, § 29, effective May 22. L. 2009: (1) amended, (SB 09-256), ch. 1568, p. 1568, § 34, effective May 21. L. 2012: (1) amended, (HB 12-1090), ch. 154, p. 154, § 19, effective March 22. L. 2019: Entire section repealed, (HB 19-1262), ch. 2401, p. 2401, § 11, effective May 21.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 1 - SCHOOL DISTRICT BUDGET LAW (§§ 22-44-101 — 22-44-119) › Section 22-44-119 - Fiscal emergency restricted reserve

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 state charter school institute shall be released for expenditure by the district or for distribution to institute charter schools by the state charter school institute, as applicable, on January 29, 2010, if a negative supplemental appropriation to effect a recision of the total amount of the restricted reserve as specified in section
22-54-106.5(3)
, or any portion thereof, has not been enacted and become law by said date.
L. 2009: Entire section added, (SB 09-256), ch. 294, p. 1560, §21, effective May 21.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 2 - FINANCIAL POLICIES AND PROCEDURES (§§ 22-44-201 — 22-44-206) › Section 22-44-201 - Short title

This part 2 shall be known and may be cited as the "Financial Policies and Procedures Act".
L. 73: R&RE, p. 1298, § 1. C.R.S. 1963: § 123-42-1.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 2 - FINANCIAL POLICIES AND PROCEDURES (§§ 22-44-201 — 22-44-206) › Section 22-44-202 - Legislative declaration

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.
L. 73: R&RE, p. 1298, § 1. C.R.S. 1963: § 123-42-2.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 2 - FINANCIAL POLICIES AND PROCEDURES (§§ 22-44-201 — 22-44-206) › Section 22-44-203 - Adoption and compatibility of handbook

(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.
L. 73: R&RE, p. 1298, § 1. C.R.S. 1963: § 123-42-3. L. 81: (2) amended, p. 2026, § 24, effective July 14. L. 97: (2) amended, p. 461, § 9, effective August 6. L. 2009: (2) repealed, (SB 09-163), ch. 293, p. 1544, §50, effective May 21.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 2 - FINANCIAL POLICIES AND PROCEDURES (§§ 22-44-201 — 22-44-206) › Section 22-44-204 - Use of handbook by school districts

(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 periodic presentation of financial information to the board of education of the district.
L. 73: R&RE, p. 1298, § 1. C.R.S. 1963: § 123-42-4. L. 88: (3) amended, p. 815, § 21, effective May 24. L. 2006: (1) and (2) repealed, p. 610, § 36, effective August 7.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 2 - FINANCIAL POLICIES AND PROCEDURES (§§ 22-44-201 — 22-44-206) › Section 22-44-205 - [Repealed]

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.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 2 - FINANCIAL POLICIES AND PROCEDURES (§§ 22-44-201 — 22-44-206) › Section 22-44-206 - Administration

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.
L. 73: R&RE, p. 1299, § 1. C.R.S. 1963: § 123-42-6.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 3 - PUBLIC SCHOOL FINANCIAL TRANSPARENCY ACT (§§ 22-44-301 — 22-44-305) › Section 22-44-301 - Short title

This part 3 shall be known and may be cited as the "Public School Financial Transparency Act".
L. 2010: Entire part added, (HB 10-1036), ch. 79, p. 267, §1, effective April 12.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 3 - PUBLIC SCHOOL FINANCIAL TRANSPARENCY ACT (§§ 22-44-301 — 22-44-305) › Section 22-44-302 - Legislative declaration

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 educators and administrators, as education innovators and stewards of these public moneys, are eager to learn from one another and evaluate best practices that may result in efficiencies and potential cost savings for their schools. While achieving these important ends through the statewide dissemination of public school financial information may have been cumbersome in the past, new technologies and the ease with which the public can access electronic information now make greater transparency in public school finances not only important but practical. Therefore, it is the intent of the general assembly to ensure public access to public school financial information through the adoption of the "Public School Financial Transparency Act", which directs public schools to post financial information online, in a downloadable format, for free public access.
L. 2010: Entire part added, (HB 10-1036), ch. 79, p. 267, §1, effective April 12.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 3 - PUBLIC SCHOOL FINANCIAL TRANSPARENCY ACT (§§ 22-44-301 — 22-44-305) › Section 22-44-303 - Definitions

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 article
30.5
of this title 22 or an institute charter school authorized pursuant to part 5 of article
30.5
of this title 22.
(3)
"Department" means the department of education created and operating pursuant to section
24-1-115
.
(4)
"Institute" means the state charter school institute established pursuant to section
22-30.5-503
.
(5)
"School district" means a school district, other than a local college district, organized and existing as provided by law.
Amended by 2017 Ch. 287,§ 3, eff. 6/2/2017.
L. 2010: Entire part added, (HB 10-1036), ch. 79, p. 268, §1, effective April 12. L. 2017: Entire section amended, (HB 17-1375), ch. 287, p. 1592, § 3, effective June 2.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 44 - Budget Policies and Procedures (§§ 22-44-101 — 22-44-305) › Part 3 - PUBLIC SCHOOL FINANCIAL TRANSPARENCY ACT (§§ 22-44-301 — 22-44-305) › Section 22-44-305 - Waivers of state statute - reporting

(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 statutes for which the school district or charter school has received a waiver from the state board of education and, for each waiver that is not an automatic waiver, a copy of the plan that explains the manner in which the school district or charter school will meet the intent of the waived statute.
(b)
Commencing July 1, 2018, each charter school shall post, in a location and format that can be easily accessed and downloaded, for free public access on its website the standardized description and rationale created pursuant to subsection (2) of this section for each of the automatic waivers that it invokes. Each charter school shall post with the list of automatic waivers the name of and contact information for a person employed by the charter school and available during regular school hours who can provide additional information concerning the charter school's automatic waivers.
(c)
In listing its waivers, a school district shall include waivers granted to the school district as a whole and waivers granted to one or more schools of the school district, other than a charter school. The school district shall list separately each waiver granted to an innovation school or to schools in an innovation school zone, as defined in section
22-32.5-103
.
(2)
By July 1, 2018, the department and the institute, working with a statewide association that represents charter schools, shall develop a standardized description for each statute that the state board of education includes in the list of automatic waivers for charter schools pursuant to section
22-30.5-104(6)
and the rationale for including the statute on the list of automatic waivers.
(3)
Each school district and charter school shall update the information provided pursuant to subsection (1) of this section within thirty days after a waiver is revoked or a new waiver is granted.
Added by 2017 Ch. 287,§ 5, eff. 6/2/2017.
L. 2017: Entire section added, (HB 17-1375), ch. 287, p. 1595, § 5, effective June 2.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-101 - Definitions

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 fixed assets or additions to fixed assets that the board anticipates will have benefits for more than one year. They are expenditures, whether by purchase or lease, for land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, software licensing agreements, or initial, additional, or replacement equipment. Equipment shall include, but not be limited to, those items set forth in the financial policies and procedures handbook authorized in section
22-44-203
.
(2.2)
"Eligible elector" means an elector who has complied with the registration provisions of article
2
of title
1
, C.R.S., and who resides within the jurisdiction of the political subdivision calling the election.
(2.3)
"Instructional capital outlay" includes those expenditures which result in the acquisition of fixed assets for instructional purposes, or additions thereto, which the board of education anticipates will have benefits for more than one year.
(2.5)
"Instructional supplies and materials" includes, but is not limited to, supplies, textbooks, library books, periodicals, warehouse inventory adjustment, and other supplies and materials.
(3)
"School district" or "district" means a school district or a local college district organized and existing pursuant to law.
L. 64: p. 627, § 1. C.R.S. 1963: § 123-33-1. L. 65: p. 1025, § 1. L. 83: (2) amended, p. 751, § 5, effective July 1. L. 88: (2.3) and (2.5) added, p. 815, § 22, effective May 24. L. 92: (2.2) added, p. 840, § 37, effective 1/1/1993. L. 2000: (2) amended, p. 520, § 4, effective August 2.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-102 - Accounts

(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 accepted principles of governmental accounting. The financial transactions of the school district shall be recorded in general, appropriation, revenue, and expenditure records. Appropriate entries from the adopted budget shall be made in the records for the respective funds. Separate accounts shall be maintained for each of the several funds prescribed by this article. Continuing balances of the various budgetary accounts shall be maintained on at least a monthly basis.
(b)
The board of education of each school district shall review the financial condition of said school district at least quarterly during the fiscal year. The board shall require the secretary, treasurer, or any employee who has duties which relate to the fiscal affairs of said school district to submit a financial report covering the fiscal actions involving the general fund, and other funds that the board may request, at least quarterly. At a minimum, the report shall include:
(I)
The actual amounts spent and received as of the date of the report from each of the several funds budgeted by the district for the fiscal year, expressed as dollar amounts and as percentages of the annual budget;
(II)
The actual amounts spent and received for each fund for the same period in the preceding fiscal year, expressed as dollar amounts and as percentages of the annual budget;
(III)
The expected year-end fund balances, expressed as dollar amounts and as percentages of the annual budget; and
(IV)
A comparison of the expected year-end fund balances with the amount budgeted for that fiscal year.
(2)
All records shall be maintained at the principal administrative offices of the school district. Accounts shall be posted and reconciled with fund resources at least monthly. Records shall be open for public inspection during reasonable business hours. The state board of education shall prescribe the minimum accounts to be maintained under the provisions of this article.
L. 64: p. 627, § 2. C.R.S. 1963: § 123-33-2. L. 2003: (1) amended, p. 1284, § 4, effective July 1.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-103.5 - Legislative declaration - construction of statute - no impairment of contract

(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 for capital projects which have not been authorized by the voters of the districts. In light of the long-standing view that the bond redemption fund is reserved for voter-approved projects, the general assembly finds that such financing arrangements are not in the interests of school district taxpayers and declares that its intent in enacting section
22-45-103(1)(b)
is to assure that such arrangements will not be entered into in the future.
(2)
In recognition of the fact that some school districts have entered into financing arrangements which may not comply with the provisions of section
22-45-103(1)(b)
, the general assembly declares that nothing in said section or in any other law shall be construed to impair any contract in existence on May 31, 1985, if said contract was validly entered into under the statutes in force at the time of entering said contract. Nothing in this section or in section
22-45-103(1)(b)
shall be construed to validate or to invalidate any financial arrangement entered into prior to May 31, 1985.
L. 85: Entire section added, p. 733, § 2, effective May 31.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-104 - Fees - fines - disposition

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 and deposited in the same manner as other moneys belonging to the district.
L. 64: p. 629, § 4. C.R.S. 1963: § 123-33-4. L. 75: Entire section amended, p. 707, § 6, effective July 14.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-105 - [Repealed]

L. 64: p. 629, § 5. C.R.S. 1963: § 123-33-5. L. 75: Entire section repealed, p. 708, § 10, effective July 14.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-106 - [Repealed]

L. 64: p. 630, § 6. C.R.S. 1963: § 123-33-6. L. 75: Entire section repealed, p. 708, § 10, effective July 14.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-107 - [Repealed]

L. 64: p. 630, § 7. C.R.S. 1963: § 123-33-7. L. 75: Entire section repealed, p. 708, § 10, effective July 14.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-108 - Report of county treasurer

(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 are located in his county, in cases where the board of education of such school district or joint school district has elected, pursuant to law, to have school district moneys received by the county treasurer paid over to the treasurer of the district.
(2)
Repealed.
L. 64: p. 630, § 8. C.R.S. 1963: § 123-33-8. L. 88: (2) repealed, p. 824, § 39, effective May 24.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-109 - [Repealed]

L. 64: p. 631, § 9. C.R.S. 1963: § 123-33-9. L. 75: Entire section repealed, p. 708, § 10, effective July 14.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-110 - Violation - malfeasance

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, officer, or employee so convicted shall be removed from office or his position of employment.
L. 64: p. 631, § 10. C.R.S. 1963: § 123-33-10.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-111 - Local college districts - powers

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(1)(r)
, C.R.S.
L. 64: p. 631, § 11. C.R.S. 1963: § 123-33-11. L. 76: Entire section amended, p. 304, § 36, effective May 20.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-112.5 - [Repealed]

L. 96: Entire section added, p. 1800, § 25, effective June 4. L. 98: Entire section repealed, p. 974, § 20, effective May 27.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCIAL POLICIES AND PROCEDURES (§§ 22-40-101 — 22-45-113) › Article 45 - ACCOUNTING AND REPORTING (§§ 22-45-101 — 22-45-113) › Section 22-45-113 - Validation - effect - limitations

(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, execution, sale, and issuance of all bonds, the authorization and execution of all other contracts, leases, or agreements, and the exercise of other powers in section
22-45-103
are hereby validated, ratified, approved, and confirmed, notwithstanding any defects and irregularities, other than constitutional, in such bonds, acts, and proceedings, in such authorization, execution, sale, and issuance, and in such exercise of powers; and such bonds and other contracts, leases, or agreements are and shall be binding, legal, valid, and enforceable obligations of the district to which they appertain in accordance with their terms and their authorization proceedings.
(2)
This section shall operate to supply such legislative authority as may be necessary to accomplish the validations provided and authorized in this section but shall be limited to validations consistent with all provisions of applicable law in effect at the time of such action or other matter. This article shall not operate to validate any action or other matter the legality of which is being contested or inquired into in any legal proceedings pending and undetermined prior to July 1, 1973, nor to validate any action or other matter which has been determined in any legal proceedings prior to July 1, 1973, to be illegal, void, or ineffective.
L. 73: p. 1277, § 6. C.R.S. 1963: § 123-33-13.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS (§§ 22-50-101 — 22-51-111) › Article 50 - [Repealed] (§ 22-50-101) › Section 22-50-101 - to 22-50-120 - [Repealed]

(1) This article was numbered as article 44 of chapter 123 in C.R.S. 1973.
(2) Section 22-50-120 provided for the repeal of this article, effective January 1, 1989. (See L. 1988, p. 808.)
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS (§§ 22-50-101 — 22-51-111) › Article 51 - Public School Transportation Fund (§§ 22-51-101 — 22-51-111) › Section 22-51-101 - Legislative declaration

It is declared to be the policy of this state to furnish financial aid to school districts and the state charter school institute of the state for the transportation of pupils to and from their places of residence and the public schools which they attend, including transportation for purposes of special education and career and technical education, and for board in lieu of transportation. It is further declared to be the policy of this state to furnish aid to facility schools for the transportation of pupils in facilities to and from the facilities in which they reside and the facilities in which they receive educational services.
Amended by 2017 Ch. 264,§ 51, eff. 5/25/2017.
L. 75: Entire article R&RE, p. 714, § 1, effective July 14. L. 88: Entire section amended, p. 773, § 1, effective May 29. L. 2004: Entire section amended, p. 1587, § 16, effective June 3. L. 2008: Entire section amended, p. 1401, § 45, effective May 27. L. 2017: Entire section amended, (SB 17-294), ch. 264, p. 1396, § 51, effective May 25.
This section is similar to former § 22-51-101 as it existed prior to 1975.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS (§§ 22-50-101 — 22-51-111) › Article 51 - Public School Transportation Fund (§§ 22-51-101 — 22-51-111) › Section 22-51-103 - Creation of the public school transportation fund

(1)
There is hereby created, in the office of the state treasurer, a fund to be known as the public school transportation fund, to which shall be credited such moneys as may be appropriated by the general assembly for the purposes of this article, excluding moneys appropriated as a lump sum for reimbursement for pupil transportation in a school district subject to a court-ordered desegregation order, and which shall be held by the state treasurer and paid out as provided in this article. Any unexpended or unencumbered moneys remaining in the fund at the end of any budget year shall remain in the fund and shall not be transferred to the state general fund or any other fund.
(2)
For the 2006-07 budget year and each budget year thereafter, the net amount recovered by the department of education during the applicable budget year pursuant to section
22-51-105
as overpayments made to school districts, the state charter school institute, and facility schools shall be transferred to the state treasurer for deposit in the public school transportation fund. Such amount shall be available for appropriation to the department in the budget year in which the transfers are made or in subsequent budget years.
(3)
Any appropriation made from the public school transportation fund from moneys deposited in the fund pursuant to subsection (2) of this section shall not be included in the calculation of total state funding for all categorical programs as defined in section
22-55-102(19)
.
L. 75: Entire article R&RE, p. 715, § 1, effective July 14. L. 96: Entire section amended, p. 1794, § 8, effective June 4. L. 2006: Entire section amended, p. 677, § 17, effective April 28. L. 2007: (2) amended and (3) added, p. 1827, § 1, effective June 1. L. 2008: (2) amended, p. 1402, § 47, effective May 27.
This section is similar to former § 22-51-102 as it existed prior to 1975.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS (§§ 22-50-101 — 22-51-111) › Article 51 - Public School Transportation Fund (§§ 22-51-101 — 22-51-111) › Section 22-51-105 - Certifications by school boards, governing boards, and facility schools - rules

(1)
On or before September 15 of each year, the school board of each school district entitled to and desiring reimbursement under this article 51, the state charter school institute board, and each facility school entitled to and desiring reimbursement under this article 51 shall certify to the state board of education, on forms provided by the commissioner of education, any information the board deems necessary to determine the reimbursement entitlement of the district, the institute, or the facility school. The information includes, but is not limited to, the total amount of the school district's, institute's, or facility school's current operating expenditures for pupil transportation during the preceding entitlement period, the total number of miles traveled and the total number of pupils transported on the pupil enrollment count day, as defined in section
22-54-103
(10.5), during the preceding entitlement period by vehicles operated by or for the school district, the institute, or the facility school in providing pupil transportation, and the transportation route descriptions in effect on the pupil enrollment count day.
(2)
The department of education shall promulgate rules to allow for verification of the accuracy and appropriateness of the route mileages submitted by school districts, the institute, and facility schools pursuant to subsection (1) of this section. If the department determines that an overpayment has been made due to the submission of inaccurate or inappropriate route mileages, the department shall recover from the school district, the institute, or the facility school an amount equal to the overpayment plus a penalty of not more than twenty percent of the overpayment.
Amended by 2021 Ch. 222,§4, eff. 6/11/2021.
Amended by 2017 Ch. 5,§1, eff. 8/9/2017.
L. 75: Entire article R&RE, p. 715, § 1, effective July 14. L. 88: Entire section R&RE, p. 775, § 4, effective May 29. L. 2004: Entire section amended, p. 1589, § 19, effective June 3. L. 2008: Entire section amended, p. 1403, § 49, effective May 27. L. 2017: (1) amended, (SB 17-052), ch. 9, p. 9, §1, effective August 9. L. 2021: (1) amended, (SB 21-268), ch. 1172, p. 1172, § 4, effective June 11.
This section is similar to former § 22-51-104 as it existed prior to 1975.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS (§§ 22-50-101 — 22-51-111) › Article 51 - Public School Transportation Fund (§§ 22-51-101 — 22-51-111) › Section 22-51-107 - Requirements for participation

Unless otherwise authorized by the commissioner of education, a school district, the state charter school institute, or a facility school shall not be entitled to any reimbursement under this article if the school district, the institute, or the facility school has not filed the certifications required by section
22-51-105
on or before the date provided in said section or has not complied with the rules promulgated by the state board of education pursuant to section
22-51-108
.
L. 75: Entire article R&RE, p. 716, § 1, effective July 14. L. 2004: Entire section amended, p. 1590, § 21, effective June 3. L. 2008: Entire section amended, p. 1405, § 51, effective May 27.
This section is similar to former § 22-51-108 as it existed prior to 1975.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS (§§ 22-50-101 — 22-51-111) › Article 51 - Public School Transportation Fund (§§ 22-51-101 — 22-51-111) › Section 22-51-108 - Rules

The state board of education shall promulgate rules for the administration of this article. Such rules shall include reasonable and adequate standards of safety in the maintenance and operation of buses, the maintenance of records by school districts, the state charter school institute, and facility schools, the length of bus routes, the number of children to be transported in the various types of buses, and such other rules pertaining to pupil transportation as will promote the welfare of the students and afford reasonable protection to the public.
L. 75: Entire article R&RE, p. 716, § 1, effective July 14. L. 2004: Entire section amended, p. 1590, § 22, effective June 3. L. 2008: Entire section amended, p. 1405, § 52, effective May 27.
This section is similar to former § 22-51-109 as it existed prior to 1975.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS (§§ 22-50-101 — 22-51-111) › Article 51 - Public School Transportation Fund (§§ 22-51-101 — 22-51-111) › Section 22-51-109 - County treasurers' fees

No fees shall be charged by the county treasurers of the state for receiving or crediting funds of the school districts received under the provisions of this article.
L. 75: Entire article R&RE, p. 717, § 1, effective July 14.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS (§§ 22-50-101 — 22-51-111) › Article 51 - Public School Transportation Fund (§§ 22-51-101 — 22-51-111) › Section 22-51-110 - [Repealed]

L. 75: Entire article R&RE, p. 717, § 1, effective July 14. L. 88: Entire section repealed, p. 777, § 7, effective May 29.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS (§§ 22-50-101 — 22-51-111) › Article 51 - Public School Transportation Fund (§§ 22-51-101 — 22-51-111) › Section 22-51-111 - [Repealed]

L. 88: Entire section added, p. 776, § 6, effective May 29. L. 96: Entire section repealed, p. 1239, § 89, effective August 7.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › SECOND CHANCE PROGRAM (§§ 22-52-101 — 22-52-108) › Article 52 - SECOND CHANCE PROGRAM FOR PROBLEM STUDENTS (§§ 22-52-101 — 22-52-108) › Section 22-52-101 - Legislative declaration

The general assembly hereby declares that the problem of children who do not succeed in the educational system is of grave concern. It is the intent of the general assembly that this article give these children a second chance by providing a variety of educational opportunities for such children, opportunities for educators to use their skills, talent, and creativity, and increased parental involvement in the education process.
L. 85: Entire article added, p. 722, § 3, effective July 1.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › SECOND CHANCE PROGRAM (§§ 22-52-101 — 22-52-108) › Article 52 - SECOND CHANCE PROGRAM FOR PROBLEM STUDENTS (§§ 22-52-101 — 22-52-108) › Section 22-52-102 - Eligible students

(1)
In order to be eligible to participate in the second chance program, a child shall be a dropout between seventeen and twenty-one years of age who has been recommended for participation in the program by his or her school district of residence with the concurrence of the child, the child's parent, and the receiving district; but no such child shall be eligible to participate in the second chance program if he or she has achieved a high school diploma or its equivalent.
(2)
Once enrolled in the program, a student who makes satisfactory progress may continue in the program until he obtains a high school diploma or its equivalent or until he reaches twenty-one years of age. A student who does not progress satisfactorily may be dropped from the program but shall be eligible to reapply until he reaches twenty years of age.
L. 85: Entire article added, p. 722, § 3, effective July 1. L. 2006: (1) amended, p. 1213, § 7, effective 7/1/2007.
For the legislative declaration contained in the 2006 act amending subsection (1), see section 1 of chapter 265, Session Laws of Colorado 2006.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › SECOND CHANCE PROGRAM (§§ 22-52-101 — 22-52-108) › Article 52 - SECOND CHANCE PROGRAM FOR PROBLEM STUDENTS (§§ 22-52-101 — 22-52-108) › Section 22-52-103 - Eligible schools

(1)
Any of the following schools are eligible to apply to the department of education to participate in the second chance program:
(a)
Public schools located in school districts that have a dropout rate above the statewide average dropout rate;
(b)
Public schools in districts contiguous to districts specified in paragraph (a) of this subsection (1);
(c)
Public schools offering vocational, technical, or adult education programs;
(d)
Schools operated by boards of cooperative services;
(e)
A community college.
(2)
As a condition of continued participation in the second chance program, an eligible school shall provide to the school district in which it is located an accurate monthly report on each eligible student's attendance and performance.
L. 85: Entire article added, p. 722, § 3, effective July 1. L. 2006: (1)(e) added, p. 610, § 37, effective August 7.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › SECOND CHANCE PROGRAM (§§ 22-52-101 — 22-52-108) › Article 52 - SECOND CHANCE PROGRAM FOR PROBLEM STUDENTS (§§ 22-52-101 — 22-52-108) › Section 22-52-104 - Application - payment

(1)
After July 1, 1986, and each school year thereafter, an eligible student may apply to the school board of his school district of residence to participate in the second chance program. Application and acceptance procedures shall be governed by rules and regulations promulgated by the state board of education. The school district of residence shall process an eligible student's application, assist the student in enrolling in the eligible school, counsel the students and parents of students in the second chance program concerning the availability of services the child or family may need, and monitor the performance and progress of each student in the second chance program.
(2)
(a)
The school district of residence of a student enrolled in the second chance program shall count the student in its pupil enrollment pursuant to rules and regulations promulgated by the state board of education. The school district shall also provide to the department of education such information as it may require.
(b)
(I)
(A)
Repealed.
(B)
Effective January 1, 1989, pursuant to rules and regulations promulgated by the state board of education, the school district of residence of the student shall transmit monthly eighty-five percent of the district of residence's per pupil revenues, as defined in section
22-54-103
(9.3) to the school district or eligible school enrolling the student or the actual educational cost of the program provided, whichever is less.
(II)
Repealed.
(3)
The duties of the school district of residence of the eligible student specified in subsection (1) of this section may be developed under contract with boards of cooperative services in districts with eligible participating students and eligible participating schools. School districts which are not in boards of cooperative services may contract with such boards for cooperative programming.
L. 85: Entire article added, p. 723, § 3, effective July 1. L. 88: (2)(b)(I)(A) repealed, p. 818, § 24, effective 1/1/1989. L. 94: (2)(b)(I)(B) amended, p. 820, § 40, effective April 27. L. 2006: (2)(b)(II) repealed, p. 610, § 38, effective August 7. L. 2010: (2)(b)(I)(B) amended, (HB 10 - 10 13), ch. 399, p. 1914, § 41, effective June 10.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › SECOND CHANCE PROGRAM (§§ 22-52-101 — 22-52-108) › Article 52 - SECOND CHANCE PROGRAM FOR PROBLEM STUDENTS (§§ 22-52-101 — 22-52-108) › Section 22-52-105 - Duties of the department of education

(1)
The department of education shall have the following duties regarding the second chance program:
(a)
To notify all school districts of the procedures to be followed in processing applications from eligible students;
(b)
To gather information on participating schools and advertise the program to potentially eligible students and their parents;
(c)
To receive enrollment information and audit the students and schools participating in the program;
(d)
To provide assistance as requested to participating school districts, schools, students, and parents;
(e)
To hear appeals of disputes arising between participating school districts, schools, students, and parents.
(f)
Repealed.
L. 85: Entire article added, p. 723, § 3, effective July 1. L. 96: (1)(f) repealed, p. 1239, § 88, effective August 7.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › SECOND CHANCE PROGRAM (§§ 22-52-101 — 22-52-108) › Article 52 - SECOND CHANCE PROGRAM FOR PROBLEM STUDENTS (§§ 22-52-101 — 22-52-108) › Section 22-52-106 - Rules and regulations

(1)
The state board of education shall promulgate such rules and regulations as are necessary to implement this article, pursuant to section
24-4-103
, C.R.S. Such rules and regulations shall include, but shall not be limited to, the following:
(a)
Student eligibility criteria considering the special characteristics of the student, the educational record of the student to the time of application, and, if the student is enrolled in a public school program, the opportunities available to the student within that setting;
(b)
Criteria for eligible schools emphasizing experimental approaches such as a career development curriculum and experiential education;
(c)
Procedures for application by eligible schools and for selecting schools to participate in the second chance program;
(d)
Procedures for coordinating eligible participating students and eligible participating schools, including procedures to establish a lottery system when the number of applicants for an eligible school exceeds the available space;
(e)
Procedures for notifying the department of education and the student's school district of residence should the student stop attending or fail to make satisfactory progress;
(f)
Procedures for resolving disputes arising between school districts, schools, students, and parents consistent with article
4
of title
24
, C.R.S.; and
(g)
Financial transactions.
L. 85: Entire article added, p. 724, § 3, effective July 1.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › SECOND CHANCE PROGRAM (§§ 22-52-101 — 22-52-108) › Article 52 - SECOND CHANCE PROGRAM FOR PROBLEM STUDENTS (§§ 22-52-101 — 22-52-108) › Section 22-52-107 - Funding of second chance program

The responsibilities and duties specified in this article must be performed by the department of education and the participating school districts through the funding available pursuant to the "Public School Finance Act of 2025", article 54 of this title 22.
Amended by 2024 Ch. 236,§ 55, eff. 5/23/2024.
L. 85: Entire article added, p. 724, § 3, effective July 1. L. 88: Entire section amended, p. 818, § 25, effective 1/1/1989. L. 94: Entire section amended, p. 820, § 41, effective April 27.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › SECOND CHANCE PROGRAM (§§ 22-52-101 — 22-52-108) › Article 52 - SECOND CHANCE PROGRAM FOR PROBLEM STUDENTS (§§ 22-52-101 — 22-52-108) › Section 22-52-108 - [Repealed]

L. 85: Entire article added, p. 724, § 3, effective July 1. L. 88: Entire section repealed, p. 837, § 7, effective June 20.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS - CONTINUED (§§ 22-53-101 — 22-58-101) › Article 53 - [Repealed] (§ 22-53-101) › Section 22-53-101 - to 22-53-605 - [Repealed]

L. 97: Entire article repealed, p. 463, § 16, effective August 6.
(1) This article was added in 1988.
(2) Provisions of part 1 of this article were relocated to article
54
of this title in 1994. Provisions of parts 2 to 4 and 6 were relocated to article
7
of this title in 1997.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS - CONTINUED (§§ 22-53-101 — 22-58-101) › Article 54 - Public School Finance Act of 2025 (§§ 22-54-101 — 22-54-147) › Section 22-54-101 - Short title

The short title of this article 54 is the "Public School Finance Act of 2025".
Amended by 2024 Ch. 236,§ 1, eff. 5/23/2024.
L. 94: Entire article added with relocations, p. 779, § 2, effective April 27.
2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS - CONTINUED (§§ 22-53-101 — 22-58-101) › Article 54 - Public School Finance Act of 2025 (§§ 22-54-101 — 22-54-147) › Section 22-54-103.1 - Protection of student data

Notwithstanding any provision of this article 54, the department of education, the state charter school institute, and each school district and public school shall comply with all federal and state laws regarding the protection of student data, including the federal "Family Educational Rights and Privacy Act of 1974", 20 U.S.C. sec. 1232g, as amended, and all regulations and guidelines adopted pursuant to it, and the "Student Data Transparency and Security Act", article 16 of this title 22, and any rules promulgated pursuant to it. At a minimum, this includes redacting information as required to comply with federal and state laws regarding the protection of student data in published documents or reports regarding funding pursuant to this article 54.
Added by 2024 Ch. 236,§ 4, eff. 5/23/2024.