School Finance Office

CDE has created guidance around finance during the COVID-19 pandemic, including guidance on School Finance Funding, Federal CARES Act Money, TABOR emergency reserve, non-reimbursed costs and more.

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About

Colorado public schools receive funding from a variety of sources. However, most revenues to Colorado's 178 school districts are provided through the Public School Finance Act of 1994 (as amended).

In budget year 2024-25, this legislation provides for over $9.7 billion of funding to Colorado school districts via state taxes ($5.1 billion), local specific ownership (vehicle registration) taxes ($241.7 million), and local property taxes ($4.3 billion). Moneys provided via the Public School Finance Act of 1994 are available to each school district to fund the costs of providing public education.

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Financial Transparency

Public School Finance Act

• Funding and Payment Information
• Historical Funding Information
• Charter School At-Risk Calculation
• Facility School Payments
• School Finance Bill Legislative Summaries
• At-Risk Measure for School Finance Working Group
• School Finance Task Force
• School Transportation Task Force
• Update to Rules for the Administration of the Public School Finance Act of 1994 (1 CCR 301-39)

Financial Policies and Procedures

• FPP Handbook
• Chart of Accounts
• Advisory Committee Meetings and Minutes
• Financial Transparency
• GASB 84: Fiduciary Activities Changes (PDF)
• GASB 87: Leases (PDF)
• GASB 68: PERA: State on Behalf Payment
• GASB 96: – Subscription-Based IT Arrangements

Categorical and Other State Funding

• State and Federal Grants Allocations
• Grant Distribution Reports
• READ Act Per Pupil Funding
• Transportation Funding
• Vocational Education - Colorado CTE
• Categorical Distribution Worksheets
• Categorical Maximum Funding Worksheets

Elections and Mill Levies

• Bond and Override Election History
• Mill Levies and Override Revenues
• Mill Levy Corrections
• Mill Levy Override Revenue Reports
• District Bonded Indebtedness
• December 2023 Mill Levy Certification Files

Statutory Compliance and Reporting

• Critical Dates - FY 2024-2025 (PDF)
• Budget Templates - FY 2024-2025
  • Required: Uniform Budget Summary (XLS)
  • Optional: CDE-18 with links to Uniform Budget Summary (XLS)
  • Optional: CDE-18 with Salary Schedule Links and Uniform Budget Summary (XLS)
  • Budget Appropriation Resolution
  • Audit Workpaper
  • Budget FY25 Template
  • Bank Reconciliation
  • Bank Reconciliation - Full Year
  • Business Manager Year-Round Monthly Calendar
  • Charter Flow-Through
  • Quarterly Financial Statements
  • Sample Licensed - Salary Schedule Scattergram
  • Sample Classified - Hourly Schedule Scattergram
  • Data Pipeline
    • Data Pipeline: Quick Reference
    • Data Pipeline: Reconciliation Checklist
    • Data Pipeline: Finance December Details
    • Data Pipeline: Helpful Hints for Business Rules
    • Data Pipeline: Single Sign-on
    • Assurances for Financial Accreditation
    • Where Do I Send My Audit?
    • Revenue reports and check figures for FY 2023-2024:
      • Financial Data Warehouse Sub-Recipient Report
      • State revenue check figures (XLS)
      • PERA: Modified Accrual Calculation (XLS) The District/BOCES percentage to populate the Calculation Worksheet is available on the School Division Trust Fund report accessed through the PERA STARS portal. Not to be used by DPS/DPS charter schools a different schedule applies.
      • USDA Foods check figures (XLS)
      • Worksheet to Calculate Voter Approved MLO Revenue by county (XLS)

      Reports Provided by Other Agencies

      • School District Fiscal Health Analysis - State Auditor
      • Mineral Lease Payments - Treasury
      • Mineral Lease Payments - Department of Local Affairs
      • Cost of Living Study - March 2022