C.R.S. Section 22-54-105
Instructional supplies and materials

  • capital reserve and insurance reserve
  • at-risk funding
  • preschool funding

(1)

Intentionally left blank —Ed.

(a)

Prior to the 2009-10 budget year, every district shall budget the amount determined pursuant to paragraph (b) of this subsection (1) to be allocated, in the discretion of the board of education, to the instructional supplies and materials account, the instructional capital outlay account, or the other instructional purposes account in the general fund created by section 22-45-103 (1)(a)(II), or among such accounts. Moneys may be transferred among the three accounts. The moneys in such accounts shall be used for the purposes set forth in section 22-45-103 (1)(a)(II) and may not be expended by the district for any other purpose. Any moneys in such accounts which are not projected to be expended during a budget year shall be budgeted for the purposes set forth in section 22-45-103 (1)(a)(II) in the next budget year. Nothing in this subsection (1) shall be construed to require that interest on moneys in such accounts be specifically allocated to such accounts. Any moneys remaining in any such account that have not been expended prior to the 2009-10 budget year shall be budgeted for the purposes set forth in section 22-45-103 (1)(a)(II) in the 2009-10 budget year or any budget year thereafter.

(b)

Intentionally left blank —Ed.

(I)

The amount to be budgeted in any budget year prior to the 2009-10 budget year shall be the amount determined by multiplying one hundred thirty-four dollars by the district’s funded pupil count minus the district’s online pupil enrollment.

(II)

Intentionally left blank —Ed.

(A)

For the 1998-99 budget year through the 2007-08 budget year, the dollar amount required to be budgeted per pupil pursuant to this paragraph (b) shall be increased each year by the same percentage that the statewide base per pupil funding is increased pursuant to section 22-54-104 (5). For the 2008-09 budget year, the minimum dollar amount required to be budgeted per pupil pursuant to this paragraph (b) shall be increased by the rate of inflation. The amount of any increase pursuant to this paragraph (b) shall be rounded to the nearest dollar.

(B)

Repealed.

(III)

Repealed.
(IV)(Deleted by amendment, L. 2009, (SB 09-256), ch. 294, p. 1548, § 3, effective May 21, 2009.)(c) For purposes of this subsection (1), instructional supplies and materials include, but are not limited to, supplies, textbooks, library books, periodicals, and other supplies and materials. Instructional capital outlay includes those expenditures which result in the acquisition of fixed assets for instructional purposes, or additions thereto, which the board of education anticipates will have benefits for more than one year. Other instructional purposes include expenses incurred in providing transportation for pupils to and from school-sponsored instructional activities which occur outside the classroom and costs incurred for repair or maintenance services for equipment which is directly used for instructional purposes. Instructional supplies and materials, instructional capital outlay, and other instructional purposes are limited to those functions accounts and objects accounts as prescribed by the state board of education.
(d)(Deleted by amendment, L. 2009, (SB 09-256), ch. 294, p. 1548, § 3, effective May 21, 2009.)(2)(a) Except as otherwise provided in paragraph (c) of this subsection (2), prior to the 2009-10 budget year, every district shall budget the amount determined pursuant to paragraph (b) of this subsection (2) to be allocated, in the discretion of the board of education, to the capital reserve fund created by section 22-45-103 (1)(c), to a fund or an account within the general fund established in accordance with generally accepted accounting principles solely for the management of risk-related activities as identified in section 24-10-115, C.R.S., and article 13 of title 29, C.R.S., or among such allowable funds and accounts. Such moneys shall be used for the purposes set forth in section 22-45-103 (1)(c) and (1)(e) and may not be expended by the district for any other purpose. The board of education may transfer moneys among these allowable funds and accounts when such transfer is deemed necessary by the board. Any moneys remaining in any such fund or account that have not been expended prior to the 2009-10 budget year shall be budgeted for the purposes set forth in section 22-45-103 (1)(c) and (1)(e) in the 2009-10 budget year or any budget year thereafter.

(b)

Intentionally left blank —Ed.

(I)

The amount to be budgeted in any budget year prior to the 2009-10 budget year shall be the amount determined by multiplying two hundred sixteen dollars by the district’s funded pupil count minus the district’s online pupil enrollment. Such amount shall be the minimum required to be budgeted, and the district may elect to budget up to eight hundred dollars multiplied by the district’s funded pupil count minus the district’s online pupil enrollment.

(II)

Intentionally left blank —Ed.

(A)

For the 1998-99 budget year through the 2007-08 budget year, the minimum dollar amount required to be budgeted per pupil pursuant to this paragraph (b) shall be increased each year by the same percentage that the statewide base per pupil funding is increased pursuant to section 22-54-104 (5). For the 2008-09 budget year, the minimum dollar amount required to be budgeted per pupil pursuant to this paragraph (b) shall be increased by the rate of inflation. The amount of any increase pursuant to this paragraph (b) shall be rounded to the nearest dollar.

(B)

Repealed.

(III)

For the 2000-01 budget year through the 2008-09 budget year, the amount required to be budgeted pursuant to this paragraph (b) shall be reduced by an amount determined by multiplying the minimum dollar amount required to be budgeted for that budget year pursuant to subparagraph (II) of this paragraph (b) by the number of pupils enrolled in charter schools within the district.

(c)

For the 1999-2000 budget year and any budget year thereafter, if a district has moneys in its capital reserve fund equal to or in excess of five times the minimum dollar amount required to be budgeted per pupil pursuant to paragraph (b) of this subsection (2) multiplied by the district’s funded pupil count minus the district’s online pupil enrollment for the applicable budget year, the board of education of the district may determine whether to budget the minimum dollar amount per pupil required by this subsection (2) in that budget year, budget a lesser amount, or budget no amount at all. Such determination shall be made by the board of education on an annual basis based upon the capital outlay expenditure requirements of the district.

(d)

Repealed.
(e)(Deleted by amendment, L. 2009, (SB 09-256), ch. 294, p. 1548, § 3, effective May 21, 2009.)(3)(a) For the 1997-98 budget year and budget years thereafter, every district that receives at-risk funding pursuant to the provisions of section 22-54-104 shall expend in total at least seventy-five percent of the district’s at-risk funding on direct instruction or staff development, or both, for the educational program of at-risk pupils in the district.

(b)

Intentionally left blank —Ed.

(I)

Notwithstanding the provisions of paragraph (a) of this subsection (3), for the 2001-02 budget year and budget years thereafter, any district that receives at-risk funding pursuant to section 22-54-104 and qualifies for a higher at-risk factor as provided in section 22-54-104 (5)(f)(II) shall expend an amount calculated pursuant to subparagraph (II) of this paragraph (b) on implementation of the district’s English language proficiency program as provided in article 24 of this title. It is the intent of the general assembly that each school district expend said amount on English language proficiency programs that are either taught in English or that are designed to move students as quickly as possible into programs taught in English. The district shall expend at least seventy-five percent of the remaining amount of at-risk funding received on direct instruction or staff development, or both, for the educational program of at-risk pupils in the district.

(II)

The amount of at-risk funding expended pursuant to subparagraph (I) of this paragraph (b) shall be equal to the difference between the amount of at-risk funding generated by an increase in the at-risk factor of 0.36 of a percentage point versus an increase of 0.34 of a percentage point for each percentage point that the district percentage of at-risk pupils exceeds the statewide average percentage of at-risk pupils.

(c)

and (d) Repealed.
(4)(Deleted by amendment, L. 2008, p. 1195, § 6, effective May 22, 2008.)

Source: Section 22-54-105 — Instructional supplies and materials - capital reserve and insurance reserve - at-risk funding - preschool funding, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-22.­pdf (accessed Oct. 20, 2023).

22‑54‑101
Short title 22‑54‑102
Legislative declaration - statewide applicability - intergovernmental agreements 22‑54‑103
Definitions 22‑54‑104
District total program - definitions - repeal 22‑54‑104.1
General fund appropriations requirements - maintenance of effort base 22‑54‑104.2
Legislative declaration 22‑54‑104.3
Total program for budget years - special provisions 22‑54‑104.6
Implementation of at-risk measure - working group - creation - department duties - reports - legislative declaration - definitions - repeal 22‑54‑104.7
Public school finance - task force - creation - duties - report - definitions - repeal 22‑54‑105
Instructional supplies and materials - capital reserve and insurance reserve - at-risk funding - preschool funding 22‑54‑106
Local and state shares of district total program - legislative declaration - definition - repeal 22‑54‑106.5
Fiscal emergency restricted reserve - calculation of reserve amount 22‑54‑107
Buy-out of categorical programs - total program reserve fund levy 22‑54‑107.5
Authorization of additional local revenues for supplemental cost of living adjustment 22‑54‑107.9
Override mill levy match - calculation - distribution - fund created - legislative declaration - definitions 22‑54‑108
Authorization of additional local revenues - definitions 22‑54‑108.5
Authorization of additional local revenues for full-day kindergarten - definitions 22‑54‑108.7
Authorization of additional local revenues for cash funding of capital construction, new technology, existing technology upgrade, and maintenance needs - definition 22‑54‑109
Attendance in district other than district of residence 22‑54‑110
Loans to alleviate cash flow deficits - financed purchase of an asset agreements 22‑54‑111
Adjustments in valuation for assessment 22‑54‑112
Reports to the state board 22‑54‑113
County public school fund 22‑54‑114
State public school fund - repeal 22‑54‑115
Distribution from state public school fund 22‑54‑116
Notice to taxpayers - assistance by department of education 22‑54‑117
Contingency reserve - fund - repeal 22‑54‑118
Joint districts 22‑54‑119
General provisions 22‑54‑120
Rules and regulations 22‑54‑122
Small attendance center aid 22‑54‑123
Russell national school lunch act - appropriation of state matching funds 22‑54‑123.5
School breakfast program - appropriation - low-performing schools 22‑54‑124
State aid for charter schools - use of state education fund money - definitions 22‑54‑126
Declining enrollment districts with new charter schools - additional aid - definitions 22‑54‑129
Facility school funding - definitions - legislative declaration 22‑54‑136
At-risk per pupil additional funding - definitions 22‑54‑138
Career development success program - created - funding - report - legislative declaration - definitions - repeal 22‑54‑139
Additional funding for schools - use of retail marijuana sales tax revenue transferred to state public school fund - definitions 22‑54‑145
Additional funding for rural schools - 2023-24 budget year - definitions - repeal 22‑54‑146
Hold-harmless at-risk funding - 2023-24 budget year - repeal
Green check means up to date. Up to date

Current through Fall 2024

§ 22-54-105’s source at colorado​.gov