Opinion ID: 1345053
Heading Depth: 1
Heading Rank: 5

Heading: Fiscal Impact of the Reorganization

Text: The Department contends that even if this was a reorganization, section 24-50-104(4)(d)(II) did not apply because the reorganization did not have an overall increased fiscal impact on the state due to offsetting increases and decreases. Section 24-50-104(4)(d)(II) provided in pertinent part: Any assignments or reassignments of classes to pay grades, salary rates, salary ranges, or pay relationships required by the creation of new positions or any duly authorized reorganization or change in work method which have a fiscal impact shall be made effective, with the approval of the governor, on the ensuing July 1. § 24-50-104(4)(d)(II), 10B C.R.S. (1993 Supp.) (emphasis added). We disagree with the Department's contention. The General Assembly did not statutorily define the term fiscal impact, as utilized in section 24-50-104(4)(d)(II). Accordingly, to discern the legislature's intent, we give words and phrases their plain and ordinary meaning. Meyer, 758 P.2d at 160. The term fiscal impact can refer to either increases or decreases in government spending. For example, section 1-40-106, 1 C.R.S. (1998), provides that the title board must include information pertaining to the fiscal impact that a proposed initiated law or constitutional amendment will have on the state or its political subdivisions. See § 1-40-106(3)(a), 1 C.R.S. (1998). Fiscal impact includes both increases and decreases in revenues and costs. See In re Proposed Petition (Petitions), 872 P.2d 689, 696-97 (Colo. 1994); see also In re Proposed Amendment to Constitution, 907 P.2d 586, 596 (Colo.1995) (pointing out that initiative's proposed requirement to have local governments pay the costs of suits successfully brought against them could have a negative fiscal impact on them); In re Mineral Production Tax Initiative, 644 P.2d 20, 26 (Colo.1982) (stating that proposed severance tax amendment would provide an increase in government revenue of $100 million each year). We conclude that fiscal impact of the reorganization under section 24-50-104(4)(d)(II) included increases and decreases in salaries. Pursuant to the statutory design, the Governor and the JBC used the annual salary and fringe benefits survey to determine necessary adjustments to salaries and fringe benefits for inclusion in the general appropriation bill. See § 24-50-104(5)(g)(I), 10B C.R.S. (1993 Supp.).