C.R.S. Section 24-75-112
Annual general appropriation act

  • headnote definitions
  • general provisions
  • footnotes


As used in the annual general appropriation act, the following definitions and general provisions shall apply for the headnote terms preceding and specifying the purpose of certain line items of appropriation:


Intentionally left blank —Ed.


“Capital outlay” means:


Equipment, furniture, motor vehicles, software, and other items that have a useful life of one year or more;


Alterations and replacements, meaning major and extensive repair, remodeling, or alteration of buildings, the replacement thereof, or the replacement and renewal of the plumbing, wiring, electrical, fiber optic, heating, and air conditioning systems therein;


New structures, meaning the construction of entirely new buildings, including the value of materials and labor, either state-supplied or supplied by contract; or


Nonstructural improvements to land, meaning the grading, leveling, drainage, irrigation, and landscaping thereof and the construction of roadways, fences, ditches, and sanitary and storm sewers.


“Capital outlay” does not include those things defined as capital construction, capital renewal, or controlled maintenance in section 24-30-1301 (2), (3), and (4).


“Centralized appropriation” means the appropriation of funds to an executive director of a department or a central administrative program intended for subsequent allocation and expenditure at and among a department’s divisions, programs, agencies, or long bill groups in order to reflect the amount of such resources actually used in each program or division. Such centralized appropriations may include salary survey, merit pay or anniversary increases, senior executive service, shift differential, group health and life insurance, capital outlay, ADP capital outlay, information technology asset maintenance, legal services, purchase of services from computer center, multiuse network payments, vehicle lease payments, leased space, financed purchase of an asset, certificate of participation, payment to risk management and property funds, short-term disability insurance, utilities, communications services payments, amortization equalization disbursements, supplemental amortization equalization disbursements, administrative law judge services, and centralized ADP. As provided in subsection (1)(l) of this section, capital outlay is included within the appropriation for “operating expenses”.


“Certificate of participation” means any certificate evidencing a participation right or a proportionate interest in any financing agreement or the right to receive proportionate payments from the state or an agency due under any financing agreement.


“Communications services payments” means payments to the office of information technology created in section 24-37.5-103 for the cost of services from the state’s public safety communications infrastructure.


“Financed purchase of an asset” means a financing agreement that includes the purchase of an asset.


Intentionally left blank —Ed.


Except as otherwise provided in subparagraph (IV) of this paragraph (d), “full-time equivalent” or “FTE” means the budgetary equivalent of one permanent position continuously filled full time for an entire fiscal year by elected state officials or by state employees who are paid for at least two thousand eighty hours per fiscal year, with adjustments made to:


Include in such time computation any sick, annual, administrative, or other paid leave;


Exclude from such time computation any overtime or shift differential payments made in excess of regular or normal hours worked and any leave payouts upon termination of employment; and


Account for the actual number of work hours in a given fiscal year.


“Full-time equivalent” or “FTE” does not include contractual, temporary, or permanent seasonal positions.


As used in this paragraph (d), “state employee” means a person employed by the state, whether or not such person is a classified employee in the state personnel system.


For purposes of higher education professional personnel and assistants in resident instruction and professional personnel in organized research and activities relating to instruction, “full-time equivalent” or “FTE” means the equivalent of one permanent position continuously filled for a nine-month or ten-month academic year.


The number of FTE specified in a particular item of appropriation is the number utilized to calculate the amount appropriated and necessary to fund any combination of part-time positions or full-time positions equal to such number for the fiscal year to which the annual general appropriation act pertains in accordance with the definition contained in subsections (1)(d)(II) and (1)(d)(III) of this section and is not a limitation on the number of FTE that may be employed. No department shall make a material change in the number of FTE specified in a particular item of appropriation prior to notifying the joint budget committee in writing of such change. This subsection (1)(d)(V) does not apply to state trainee positions.


“Health, life, and dental” means the state contribution for group benefits plans pursuant to section 24-50-609. These contribution amounts shall be effective in accordance with section 24-50-104 (4)(d)(II).


“Indirect cost assessment” means reimbursements made to an agency of the state from federal funds, other nonstate funds, cash funds, or reappropriated funds for the indirect expenses that have been incurred by the state in operating such programs. These recoveries are made by the departments using the approved indirect cost rate, as required by the state fiscal rules.


“Leased space” means the use and acquisition of office facilities and office and parking space pursuant to a rental agreement.




“Legal services” means the purchase of legal services from the department of law; however, up to ten percent of the amount appropriated for legal services may instead be expended for operating expenses, contractual services, and tuition for employee training.


“Motor vehicle” means a motor truck designated three-quarters of one ton or less, automobile, or other self-propelled vehicle.


“Multiuse network payments” means payments to the department of personnel for the cost of administration and the use of the state’s telecommunications network.


“Operating expenses” means those supplies, materials, items, services, and travel-related expenses needed to administer the programs delegated to the departments, except for personal services, legal services, or capital construction.


“Personal services” means:


All salaries and wages, including overtime, whether to full-time, part-time, or temporary employees of the state, and also includes the state’s contribution to the public employees’ retirement association and the state’s share of federal medicare tax paid for state employees;


Professional services, meaning services requiring advanced study in a specialized discipline that are rendered or performed by firms or individuals for the state other than for employment compensation as an employee of the state, including but not limited to accounting, consulting, architectural, engineering, physician, nurse, specialized computer, and construction management services. No appropriation for such services shall be expended on the provision of legal services by the department of law or by a private attorney or law firm prior to notifying the joint budget committee in writing of such change. Payments for professional services shall be in compliance with section 24-30-202 (2) and (3).


Temporary services, meaning clerical, administrative, and casual labor rendered or performed by firms or individuals for the state other than for employment compensation as an employee of the state. Payments for temporary services shall be in compliance with section 24-30-202 (2) and (3).


Tuition, meaning payments for graduate or undergraduate courses taken by state employees at institutions of higher education; or


Payments for unemployment claims or insurance as required by the department of labor and employment.


“Pueblo data entry center payments” means payments to the department of personnel for the cost of data entry services from the data entry center.


“Purchase of services from computer center” means the purchase of automated data processing services from the general government computer center.


“Short-term disability” means the state contribution for employee short-term disability pursuant to section 24-50-603 (13).


“Utilities” means water, sewer service, electricity, payments to energy service companies, purchase of energy conservation equipment, and all heating fuels.


“Vehicle lease payments” means the annual payments to the department of personnel for the cost of administration, repayment of a loan from the state treasury, and financed purchase of an asset or certificate of participation payments for new and replacement vehicles.


Intentionally left blank —Ed.


When it is not feasible, due to the format of the annual general appropriation act, to set forth fully in the line item description the purpose of an item of appropriation or a condition or limitation on the item of appropriation, the footnotes at the end of each section of the annual general appropriation act are provisions that set forth such purposes, conditions, or limitations. Such provisions are intended to be binding portions of the items of appropriation to which they relate to the extent that those purposes, conditions, or limitations are integral to the appropriation and are not, in accordance with the Colorado supreme court decision in Colorado General Assembly v. Owens, 136 P.3d 262 (Colo. 2006), conditions reserving to the general assembly powers of close supervision over the appropriation.


The footnotes may also contain an explanation of any assumptions used in determining a specific amount of an appropriation. However, such footnotes shall not contain any provision of substantive law or any provision requiring or requesting that any administrative action be taken in connection with any appropriation. Footnotes may set forth any other statement of explanation or expression of legislative intent relating to any appropriation.


Where no purpose is specified or where a special program is specified, the appropriation shall be for operating expenses and personal services.


Expenditures of funds appropriated for the purchase of goods and services shall be in accord with section 17-24-111, C.R.S., which requires institutions, agencies, and departments to purchase such goods and services as are produced by the division of correctional industries from said division.

Source: Section 24-75-112 — Annual general appropriation act - headnote definitions - general provisions - footnotes, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-24.­pdf (accessed Oct. 20, 2023).

Deficiency in revenue
When appropriations expended - balance
Exceptions to transfer of balances
Gifts and bequests to state institutions of higher education - effect
Transfers required to implement conditional and centralized appropriations - repeal
Transfers between departments of health care policy and financing and human services for materially similar items of appropriation for medicaid programs - limitation - repeal
Transfers between departments of health care policy and financing and human services for corresponding items of appropriation - limitations - repeal
Cash fund transfers pursuant to sections 24-75-105 and 24-75-106 - repeal
Intradepartmental transfers between appropriations - repeal
Controller may allow expenditures in excess of appropriations - limitations - appropriations for subsequent fiscal year restricted - repeal
Limitation on judicial department - repeal
Additional authority for controller to allow expenditures in excess of appropriations - limitations - appropriations for subsequent fiscal year restricted
Additional authority for controller to allow expenditures for capital construction items in certain circumstances - definition
Annual general appropriation act - headnote definitions - general provisions - footnotes
Appropriation clauses - general provisions - legislative declaration - definition
2010 bills to increase state revenue - prohibition on hiring of new state employees
Appropriations for utilities - roll-forward spending authority - definition
Use of state funds - marketing featuring elected officials - prohibition
General fund - general fund surplus - custodial money
Restriction on state appropriations - legislative declaration - definitions
Restriction on state spending - unrestricted general fund year-end balances
Procedures relating to revenue estimates
Revenue shortfalls - required actions by the governor with respect to the reserve
Enforcement of state spending restriction - punitive or exemplary damages - property tax relief fund - creation
Imprest cash accounts
Loans and advances
Insurance and retirement reserves
Legislative declaration
Investment of treasury funds
Payment of general fund warrants or checks
Reports to governor
Transfers - transportation - capital construction - definitions - repeal
State education fund - transfers - surplus - legislative declaration
Care subfund - creation - administration - transfer - legislative declaration
“American Rescue Plan Act of 2021” cash fund - creation - recipient funds - limitations - reporting - legislative declaration - definitions - repeal
Revenue loss restoration cash fund - creation - allowable uses - definitions - repeal
Economic recovery and relief cash fund - creation - allowable uses - interim task force - report - legislative declaration - definitions - repeal
Affordable housing and home ownership cash fund - creation - allowable uses - task force - legislative declaration - definitions - repeal
Behavioral and mental health cash fund - creation - allowable uses - task force - definitions - repeal
Workers, employers, and workforce centers cash fund - creation - allowable uses - definitions - repeal
“Infrastructure Investment and Jobs Act” cash fund - creation - allowable uses - report - legislative declaration - definitions - repeal
Capital construction fund - capital assessment fees - calculation - information technology capital account
Controlled maintenance - trust fund - legislative declaration
Appropriation for capital construction
Legislative declaration
Transfers from capital construction fund
Capitol complex master plan implementation fund - creation - transfers for fund
Cash funds abolished
Cash funds - limit on uncommitted reserves - reduction in the amount of fees - exclusions - definitions
Capital reserve - creation - annual appropriation - definitions
Legal investments of public funds - definition
Prior investments valid
Remedial actions - investments not made in conformance with statute
Liability of officials of public entities
Liability for sale of unlawful investments to public entities
Bonds of housing authority as legal investments
Investments in bonds issued by member institutions of the farm credit system
Legal investments - cities of twenty-five thousand or more population - limitation in class of investments
Local governments - authority to pool surplus funds
Local government investment pooling - trust method - resolution - filing requirements
Investments - limitations
Board of trustees - duties - liabilities
Custodian - location - unlawful activities
Investment adviser - duties - unlawful activities
Administrator - duties - unlawful activities
Administration and enforcement
Short title
Legislative declaration
Authority to issue and sell notes
Limitation on amount of notes
Form and terms of notes
Execution of notes
Manner of sale of notes
Investment or deposit of proceeds - income therefrom
No debt created
Notes as legal investments and eligible collateral
Construction with other statutes
State auditor - report
Saving clause
Higher education fund
Legislative declaration
Policy on use of tobacco settlement funds
Use of settlement money - programs - repeal
Loss of disputed payments - authorization for transfers to tobacco litigation settlement cash fund
State agencies - information obtained with grants
Report to general assembly
Programs or services reliant on grants - statutory reauthorization of program
Indirect costs excess recovery fund - creation - departmental accounts - use of fund - definitions - repeal
Green check means up to date. Up to date

Current through Fall 2024

§ 24-75-112’s source at colorado​.gov