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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:
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget




Staff Publications

2021 Session Safety Protocols for the General Assembly

The following are the safety protocols for the First Regular Session of the 73rd General Assembly.  These protocols are adopted after consultations with a bi-partisan group of legislators, non-partisan legislative staff, the Colorado Department of Public Health and Environment, the National Conference of State Legislatures, and the Governor's office. The purpose of these safety protocols is to ensure a safe and healthy working environment while the General Assembly is convened in session.

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Publishing Agency:
Subjects:
  • Health Care & Health Insurance

Staff Publications

Housing Resources in Response to the COVID-19 Pandemic

This memorandum provides an overview of housing assistance programs and resources offered by federal, state, and local governments and nonprofit agencies throughout Colorado during the COVID-19 public health emergency.

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Publishing Agency:
Subjects:
  • Housing


Staff Publications

Income Inequality in Colorado and COVID-19 Impacts

This memo provides an overview of data on income inequality in Colorado and the economic impacts of the COVID-19 pandemic by income and other demographic characteristics.  This memo uses new sources of publicly available high-frequency data from the U.S. Census Bureau and private companies to examine how the pandemic’s effects have been distributed among Colorado’s diverse households.

Release date:
Publishing Agency:
Subjects:
  • Business & Economic Development
  • Labor & Employment

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:
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes
  • State Revenue & Budget

Staff Publications

Colorado Oil & Gas Conservation Commission SB 19-181 Rulemaking

In 2019, the General Assembly enacted Senate Bill 19-181, which changes how the Colorado Oil and Gas Conservation Commission (COGCC) in the Department of Natural Resources regulates the development of oil and natural gas in Colorado. Since July 2019, the COGCC has conducted rulemaking hearings to adopt rules required in the bill. This memorandum summarizes Senate Bill 19-181 and the new rules adopted by the COGCC as of December 2020.

Release date:
Publishing Agency:
Subjects:
  • Energy
  • Natural Resources & Environment

Final/Annual Reports

2020 Capital Development 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:
Subjects:
  • Capital Construction
  • State Government
  • State Revenue & Budget

Budget Related Publications

State Education Fund Report (2021)

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.

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Subjects:
  • Education & School Finance (Pre & K-12)


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:
Subjects:
  • Fiscal Policy & Taxes
  • Public Health
  • State Revenue & Budget



Tax Expenditure Evaluation

School Sales Exemptions

Report No. 2021-TE5

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Education & School Finance (Pre & K-12)
  • Fiscal Policy & Taxes

Tax Expenditure Evaluation

Machinery Used in Manufacturing Exemption

Report No. 2021-TE6

Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.

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