As used in this part 1, unless the context otherwise requires:
(7.3) "Ongoing deficit" means any negative amount reported in the annual financial audit or submitted through the department's financial data-collection process by the school district, board of cooperative services, charter school, or charter school institute in the unassigned fund balance for governmental funds or unrestricted net assets for proprietary funds as identified in the standard statewide chart of accounts.
(7.5) "Pupil enrollment count day" has the same meaning as set forth in section 22-54-103 (10.5).
Source: L. 64: p. 617, § 2. C.R.S. 1963: § 123-32-2. L. 74: (4) amended, p. 378, § 1, effective April 1; (4) amended, p. 379, effective May 14. L. 81: (1) amended, p. 2026, § 23, effective July 14. L. 87: (4) amended, p. 831, § 2, effective July 1. L. 88: (4)(b) and (4)(c) repealed, p. 824, § 39, effective May 24. L. 89: (4)(b) RC&RE, p. 966, § 13, effective June 7. L. 90: (4) R&RE, p. 1052, § 1, effective May 31. L. 2012: (7.5) added, (HB 12-1090), ch. 44, p. 154, § 18, effective March 22; (7.3) added, (HB 12-1240), ch. 258, p. 1312, § 17, effective June 4.
Editor's note: Subsection (4)(a) provided for the repeal of subsection (4)(a), effective January 1, 1992. (See L. 90, p. 1052 .) Subsection (4)(b) provided for the repeal of subsection (4)(b), effective July 1, 1992. (See L. 90, p. 1052 .)
Structure Colorado Code
Article 44 - Budget Policies and Procedures
Part 1 - School District Budget Law
§ 22-44-103. Budget and Appropriation - Required
§ 22-44-103.5. Budget for 1992 Transitional Fiscal Year - Budget Years Thereafter
§ 22-44-103.7. Budget Provisions for the 2021-22 Budget Year - Repeal
§ 22-44-104. Failure to Adopt Budget or Appropriation
§ 22-44-105. Budget - Contents - Mandatory
§ 22-44-106. Contingency Reserve - Operating Reserve
§ 22-44-107. Appropriation Resolution - Required
§ 22-44-108. Preparation of Budget
§ 22-44-109. Notice of Budget - Publication
§ 22-44-110. Budget - Consideration - Adoption
§ 22-44-112. Transfer of Moneys
§ 22-44-113. Borrowing From Funds
§ 22-44-114. Record of Expenditures
§ 22-44-115. No Obligation in Excess of Appropriation
§ 22-44-115.5. Fiscal Emergency - Effect on Budget