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Budget Related Publications

FY 2019-20 Budget Package and Long Bill Narrative

The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly.  This document is a companion document to the actual Long Bill.  The narrative outlines budget changes based on the introduced version of the Long Bill.

Release date:
Publishing Agency:
Joint Budget Committee Staff
Subjects:
  • State Revenue & Budget

Budget Related Publications

Forecast March 2019

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, legislation passed by the General Assembly affecting the forecast is described throughout the report.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget

Budget Related Publications

Fiscal Strategies for Budget Shortfalls

Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with other legislative considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget.  The Colorado Constitution effectively requires that the state maintain a balanced budget, spending only what it has available to it each year in revenue or savings.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • State Revenue & Budget

Summary of Major Legislation

Summary of Higher Education Legislation (2018)

During the 2018 legislative session, the Colorado General Assembly considered measures related to higher education. Specifically, the legislature considered measures regarding the transfer of credit, student admissions, teacher preparatory programs, and military experience and workforce readiness.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Higher Education

Staff Publications

2018 State Water Policy Handbook Update

This handbook was created to help members of the House Agriculture, Livestock, and Natural Resources Committee, Senate Agriculture, Natural Resources and Energy Committee, the interim Water Resources Review Committee, and other legislators to better understand Colorado's water policies and programs that are likely to be encountered during their tenure.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • Natural Resources & Environment
  • State Government
  • Water

Tax Expenditure Evaluation

Tax Expenditure Evaluation Schedule (January 2019)

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.

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes

Budget Related Publications

CY 2019 for FY 2018-19 Supplemental Narrative

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 detailed calculations of the spending and revenue limits.  This explanation does not reflect any subsequent changes to the Supplemental Bills as they are amended by the Senate or House of Representatives.

Release date:
Publishing Agency:
Joint Budget Committee Staff
Subjects:
  • State Revenue & Budget

Budget Related Publications

State Education Fund Report (2019)

Pursuant to Section 22-55-104 C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education, the Office of State Planning and Budgeting, and the Joint Budget Committee, is required to conduct a review of the model used to forecast revenue to and expenditures from the State Education Fund and the spending requirements for the Public School Finance Act of 1994 by February 1 of each year.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)

Staff Publications

2019 Tobacco Master Settlement Agreement Payment Forecast

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA).  In April 2018, the state received $177.3 million, including a one‑time payment of $113.3 million pursuant to the Nonparticipating Manufacturers Adjustment Settlement Agreement, a supplementary legal agreement that Colorado signed in 2018.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Liquor, Tobacco, & Marijuana
  • State Revenue & Budget


Tax Expenditure Evaluation

Rural and Frontier Healthcare Preceptor Credit

Report No. 2019-TE1

Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Health Care & Health Insurance

Tax Expenditure Evaluation

Fraternal Society Exemption

Report No. 2019-TE2

Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Insurance

Tax Expenditure Evaluation

Insurance Premium Tax Expenditures

Report No. 2019-TE3

Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.

 

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Insurance

Tax Expenditure Evaluation

Agricultural Inputs Sales Tax Exemptions

Report No. 2019-TE4

Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Agriculture
  • Fiscal Policy & Taxes





Issue Briefs

Overview of Community Corrections (19-03)

Community corrections programs serve as an alternative to prison or as a transition for individuals in prison to reenter society.  This issue brief provides a general overview of community corrections.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Crimes, Corrections, & Enforcement

Final/Annual Reports

2018 Legislative Oversight Committee Concerning the Treatment of Persons with Mental Health Disorders in the Criminal and Juvenile Justice Systems Final Report

Final Report to the Colorado General Assembly by the Legislative Oversight Committee Concerning the Treatment of Persons with Mental Health Disorders in the Criminal and Juvenile Justice Systems.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Crimes, Corrections, & Enforcement
  • General Assembly
  • Public Health

Summary of Major Legislation

Summary of School Finance Legislation (2019)

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 building maintenance funding, higher education funding, and funding for full‑day kindergarten.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)
  • General Assembly
  • State Revenue & Budget

Summary of Major Legislation

Summary of K-12 Education Legislation (2019)

During the 2018 legislative session, the General Assembly considered measures related to kindergarten through twelfth grade (K-12) education in Colorado. Specifically, the legislature considered bills pertaining to early childhood education, school safety, workforce readiness programs in schools, and incentive programs for teachers.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)
  • General Assembly

Final/Annual Reports

2018 Capital Development Committee Final Report

The purpose of the CDC final report is to provide annual and historical information on the capital development process. The 2018 final report provides a complete summary of all capital construction and controlled maintenance appropriations during the 2018 session. A five-year history and three-year forecast of capital project funding are also included. The report concludes with a description of other actions taken by the CDC in FY 2017-18, and a summary of 2018 legislation enacted by the General Assembly that impacts capital development funding or the capital development process.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Capital Construction
  • General Assembly
  • State Revenue & Budget

Final/Annual Reports

Interim Committee on School Finance Final Report

The Legislative Interim Committee on School Finance was created to study issues related to school funding and to consider alternative school finance funding formulas during the 2017 and 2018 interims.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)
  • General Assembly