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Report No. 2022-TE18

Report No. 2022-TE19

Report No. 2022-TE14

In FY 2020-21, Colorado received $314.5 million from tobacco-related sources.  These include taxes on cigarettes, other tobacco products, and nicotine products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement.  This memorandum describes the sources and uses of this revenue. 

During the 2021 legislative session, the General Assembly considered measures related to K-12 education, including teacher pay, recruitment, and retention; early childhood education; COVID-19 response and recovery; school health policies; curriculum and content standards; and administration, governance, and reporting requirements.

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.

Corona Insights is pleased to present the 2021 Colorado School District Cost of Living Analysis to the Colorado Legislative Council. The purpose of this study is to create a cost of living index for each of the 178 school districts in Colorado to be utilized in the per pupil funding formula for K-12 education, as mandated by the Public School Finance Act of 1994.

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.

Security at the Colorado State Capitol

Colorado State Operating Budget Appropriations Data since FY 1999-00. Includes total appropriations and General Fund-only appropriations for each state agency. 

This memorandum provides information about irrigation districts in Colorado.  Specifically, it discusses the current irrigation districts, the powers and duties of irrigation districts, and how those powers and duties compare to those of special districts.

Colorado has a once-in-a-generation opportunity to transform its affordable housing system and make sure it works for Coloradans in every corner of the state. The $400 million in unallocated funding from the “American Rescue Plan Act of 2021” (ARPA) offers us a chance to make one-time transformational investments that improve access to affordable housing across the state for those experiencing homelessness and for our essential workers with low to middle incomes.

The memorandum provides a summary of the laws and regulations regarding the hours of operation for licensed liquor, marijuana, and limited gaming businesses.

Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020. 

This memorandum examines technical debt and modernization, along with legislation that aims to address legacy technical solutions that serve government organizations and their constituents.

Sunset laws allow the General Assembly to periodically review the need for state regulations, advisory committees, or state agencies and to update the law creating the agency or function.  To accomplish this review, committees of reference hold public sunset hearings on sunset reports issued by the Colorado Department of Regulatory Agencies (DORA).

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.

Legislative Council Staff conducts a study of the cost of living in each school district every two years to update the cost-of-living factors used in the state's school finance funding formula as required by state law. 1 The first study was conducted in 1993, and a study has been conducted during the summer and fall of each odd-numbered year since. The 2019 study results are used to determine school district cost-of-living factors for FY 2020-21 and FY 2021-22.