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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.

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.

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 fiscal year.  In FY 2017‑18, enterprise revenue totaled $17.9 billion.

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.

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.

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.

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.

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.

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.

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.

This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.

The purpose of the Joint Technology Committee (JTC) final report is to provide annual and historical information on the information technology (IT) capital budget request process. The 2018 final report provides a complete summary of all IT capital construction appropriations during the 2018 session. The report concludes with a description of other actions taken by the JTC in 2018.

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.

Understanding the State Budget: The Big Picture

Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget.  This report is intended to serve as a primer on Colorado’s budget and some of the factors that help shape it.

This issue brief outlines the types of projects and expenses defined as capital construction, the role of the Capital Development Committee (CDC) in overseeing the approval and implementation of capital projects, and funding for capital projects.

Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council.  The committee was created pursuant to Interim Committee Request Letter 2018-02. The committee is charged with studying the following:

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.

The General Assembly considered several bills concerning budgeting and the state budget during the 2018 legislative session.

The General Assembly considered bills that modified the responsibilities of the Colorado Department of Revenue (DOR), clarified taxing requirements, and made changes to the tax remittance process. 

During the 2018 legislative session, the General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).

In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's lease payments. COPs give the state the flexibility to build capital facilities even when funds are not available to pay for projects on a pay-as-you-go basis.

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 this year.  This memorandum presents the anticipated effects of the new settlement on future payments. The state is expected to receive $86.0 million in 2019 and $85.7 million in 2020.

FY 2018-19 Appropriations Report