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Final/Annual Reports

2022 State Education Fund Report

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 (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), 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)
  • State Revenue & Budget

Staff Publications

CY 2021 ARPA Revenue Loss

Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for calendar year (CY) 2020 and the preliminary loss calculated for CY 2021, estimated at $1.14 billion and $2.55 billion, respectively. The preliminary cumulative two-year revenue loss is $3.69 billion, compared with the $3.83 billion total ARPA allocation for the state of Colorado.

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

Final/Annual Reports

2022 Task Force on Economic Recovery & Relief Task Force Final Report

The subpanel supporting the Economic Relief and Recovery Task Force is pleased to present this final report. After the Summary of Findings. The report is divided into five discrete sections. The organization into discrete sections reflects the organization of the work of the subpanel. In order to expedite our production of the report, the subpanel assigned ourselves areas of analysis and reporting on what we deemed the most important subjects to be covered.

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


Budget Related Publications

Forecast December 2021

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

Staff Publications

Wildfire-related Funding in Colorado

The state incurs wildfire-related expenditures in several departments for various activities including wildfire prevention, preparedness, mitigation, suppression, and recovery.  These activities are not explicitly broken out in the state budget and are spread across various line items in multiple departments, making tracking of wildfire spending difficult.  This memorandum provides detailed funding information for three agencies that are responsible for the majority of wildfire-related expenditures in the state:he state incurs wildfire-related expenditures in several departments f

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

Budget Related Publications

FY 2021-22 Appropriations Report

The Appropriations Report summarizes 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.

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

Budget Related Publications

Forecast June 2021

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, 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

Staff Publications

Legislative Changes and Flexibility in the Use of American Rescue Plan Funds

This memorandum provides information on how revenue changes in legislative measures may impact the state’s flexibility in using its $3.8 billion allocation of federal American Rescue Plan Act (ARPA) funds.  This memorandum will be updated as additional federal guidance becomes available and relevant state revenue estimates are updated.

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

Budget Related Publications

FY 2021-22 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 2021

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, 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

CY 2021 for FY 2020-21 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

Economic Indicators Update

This memorandum provides a summary of leading economic indicators to inform the General Assembly of the current state of the Colorado and U.S.

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

Final/Annual Reports

2020 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 2020 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.

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

Final/Annual Reports

2021 State Education Fund Report

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 (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), 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)
  • State Revenue & Budget

Staff Publications

TABOR Emergency Provisions

On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19).  The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law.

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

Budget Related Publications

FY 2021-22 Staff Budget Briefing Summary

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.

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

Budget Related Publications

Economic Outlook Presentation September 2022

Economic Outlook for the U.S. and Colorado

The ongoing expansion in the U.S. economy is fueled by consumer contributions.

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

Budget Related Publications

Forecast December 2020

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

Issue Briefs

State-Sponsored Retirement Plans (20-22)

This issue brief provides an overview of state‑sponsored retirement plans, retirement plan marketplaces, and multiple employer retirement plans for private sector workers. The brief also includes a discussion of related federal laws and Congressional activity.

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


Budget Related Publications

Forecast September 2020

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

Staff Publications

2020 Blue Book Fiscal Impact (English)

Fiscal Impact Statements for the 2020 statewide ballot measures.

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

Budget Related Publications

FY 2020-21 Appropriations Report

"Times New Roman"">The Appropriations Report summarizes 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.

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

Budget Related Publications

Forecast June 2020

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