This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2017‑18 state fiscal years and preliminary numbers for the 2018‑19 and 2019‑20 state fiscal years.  It also reflects the actions of the General Assembly and Governor in spending...

Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...

During the 2019 legislative session, the General Assembly considered transportation funding, policies of the Colorado Department of Transportation and the Public Utilities Commission, [motor vehicles, and other modes of transportation.] An overview of Colorado’s transportation system can be...

This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...

The Budget in Brief is a condensed summary of the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.

This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR).  From FY 1993-94 through FY 2017-18, 22 state government entities had received enterprise status for at least one...

This memorandum presents the 2019 Legislative Council Staff forecast for the state public institutions of higher education.  The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...

This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR).  TABOR allows the state to use "any reasonable method" for refunds.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...

The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly.  This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides...

During the 2018 legislative session, the General Assembly considered measures related to public school funding in Colorado.  Specifically, the legislature considered bills pertaining to kindergarten through twelfth grade (K-12) school funding, tax credits and deductions, grant programs, school...