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.

The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.

Report No. 2019-TE2

Report No. 2019-TE4

Report No. 2019-TE6

This document provides a summary of the most frequently used court filing fees, surcharges, and costs.  
 

Legislative Council Staff economic outlook presentation to the Joint Budget Committee.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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 Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save.  This memorandum presents information on this constitutional requirement and its administration at the state level.