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School Finance Unit
Finance Guidance During COVID-19
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.
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 2018-19, this legislation provides for over $7.0 billion of funding to Colorado school districts via state taxes ($4.5 billion), local specific ownership (vehicle registration) taxes ($183.8 million), and local property taxes ($2.36 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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Public School Finance Act
Categorical and Other State Funding
Mill Levies and Override Revenues
Reports Provided by Other Agencies
Statutory Compliance and Reporting
- Critical Dates - FY 2020-21(PDF)
- Critical Dates - FY 2019-2020 (PDF)
- Budget Templates - FY 2020-2021
- Financial Audit Law and Submission
- Report on District Revenues and Expenditures
- Analysis: Funding Per Pupil by Accreditation Categories
- Accounting and Reporting for Pensions (GASB 68)
- GASB 68 Resources
- Data Pipeline
- Data Pipeline: Quick Reference (PDF)
- Data Pipeline: Reconciliation Checklist (PDF)
- Data Pipeline: Finance December Details
- Data Pipeline: Single Sign-on
- Assurances for Financial Accreditation
- Revenue reports and check figures - FY 2020:
- Revenue reports and check figures - FY 2019:
- Worksheet to Calculate Voter Approved MLO Revenue by county(XLS)
- Indirect Cost Rates
- Federal Grants Accounting Section
- Financial Reporting, Prior Years