Colorado Code
Article 54 - Public School Finance Act of 1994
§ 22-54-104. District Total Program - Definitions







(III.8) (Deleted by amendment, L. 2002, p. 1734 , § 3, effective June 7, 2002.)
(IV) (Renumbered as paragraph (a.5) of this subsection (2).)
(V) and (VI) Repealed.
(VII) Except as otherwise provided in this subsection (2), subsection (6) of this section, or section 22-54-104.3, a district's total program for the 2003-04 budget year through the 2006-07 budget year shall be the greater of the following:





(A.5) For the 2021-22 budget year and budget years thereafter, the district's total program as calculated by: Adding the amount determined by multiplying the district's per pupil funding by four hundred fifty-nine to the amount determined by multiplying 12% of the district's per pupil funding by the district's at-risk pupils and the amount determined by multiplying 8% of the district's per pupil funding by the district's English language learner pupils; then dividing the sum of those three amounts by four hundred fifty-nine; then multiplying the resulting amount by the district's funded pupil count minus the district's online pupil enrollment and minus the district's extended high school pupil enrollment; and then adding the district's online funding and adding the district's extended high school funding.



(3.5) Minimum per pupil funding is:








(District per pupil funding x (District funded pupil count - District online pupil enrollment - District extended high school pupil enrollment)) + District at-risk funding.



(District per pupil funding x (District funded pupil count - District online pupil enrollment - District extended high school pupil enrollment)) + District at-risk funding + District English language learner funding.










(4.3) A district's English language learner funding for the 2021-22 budget year and budget years thereafter is determined in accordance with the following formula:
(District per pupil funding x 8%) x English language learner pupils.
(4.5) A district's online funding shall be determined in accordance with the following formulas:

(Minimum per pupil funding x District online pupil enrollment).






(District online pupil enrollment x $6,135).








(XIII) For the 2006-07 budget year, the statewide base per pupil funding shall be $4,863.87, which is an amount equal to $4,717.62 supplemented by $146.25 to account for inflation plus an additional one percentage point.
(XIV) For the 2007-08 budget year, the statewide base per pupil funding shall be $5,087.61, which is an amount equal to $4,863.87 supplemented by $223.74 to account for inflation plus an additional one percentage point.
(XV) For the 2008-09 budget year, the statewide base per pupil funding shall be $5,250.41, which is an amount equal to $5,087.61 supplemented by $162.80 to account for inflation plus an additional one percentage point.
(XVI) For the 2009-10 budget year, the statewide base per pupil funding shall be $5,507.68, which is an amount equal to $5,250.41 supplemented by $257.27 to account for inflation plus an additional one percentage point.
(XVII) For the 2010-11 budget year, the statewide base per pupil funding shall be $5,529.71, which is an amount equal to $5,507.68 supplemented by $22.03, to account for inflation plus an additional one percentage point.
(XVIII) For the 2011-12 budget year, the statewide base per pupil funding shall be $5,634.77, which is an amount equal to $5,529.71 supplemented by $105.06 to account for inflation.
(XIX) For the 2012-13 budget year, the statewide base per pupil funding is $5,843.26, which is an amount equal to $5,634.77 supplemented by $208.49 to account for inflation.
(XX) For the 2013-14 budget year, the statewide base per pupil funding is $5,954.28, which is an amount equal to $5,843.26, supplemented by $111.02 to account for inflation.
(XXI) For the 2014-15 budget year, the statewide base per pupil funding is $6,121, which is an amount equal to $5,954.28, supplemented by $166.72 to account for inflation.
(XXII) For the 2015-16 budget year, the statewide base per pupil funding is $6,292.39, which is an amount equal to $6,121, supplemented by $171.39 to account for inflation.
(XXIII) For the 2016-17 budget year, the statewide base per pupil funding is $6,367.90, which is an amount equal to $6,292.39, supplemented by $75.51 to account for inflation.
(XXIV) For the 2017-18 budget year, the statewide base per pupil funding is $6,546.20, which is an amount equal to $6,367.90, supplemented by $178.30 to account for inflation.
(XXV) For the 2018-19 budget year, the statewide base per pupil funding is $6,768.77, which is an amount equal to $6,546.20, supplemented by $222.57 to account for inflation.
(XXVI) For the 2019-20 budget year, the statewide base per pupil funding is $6,951.53, which is an amount equal to $6,768.77, supplemented by $182.76 to account for inflation.
(XXVII) For the 2020-21 budget year, the statewide base per pupil funding is $7,083.61, which is an amount equal to $6,951.53, supplemented by $132.08 to account for inflation.
(XXVIII) For the 2021-22 budget year, the statewide base per pupil funding is $7,225.28, which is an amount equal to $7,083.61, supplemented by $141.67 to account for inflation.













(I.2) to (I.4) Repealed.
(I.5) A district's size factor for the 2003-04 budget year and budget years thereafter shall be determined in accordance with the following formula:




(B.1) Except as provided in subparagraph (IV) of this paragraph (c), for the 2000-01 budget year and budget years thereafter through the 2013-14 budget year, a district's cost of living factor is the district's cost of living factor for the prior budget year, but, if the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study is greater than the percent increase in the income level used in the cost of living study, a district's cost of living factor is determined by dividing the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study by the percent increase in the income level used in the cost of living study, dividing said amount by one thousand and rounding to the nearest one-thousandth of one percent, and adding the result obtained to the district's cost of living factor for the prior budget year.
(C) For purposes of this subparagraph (II) and subparagraph (II.5) of this paragraph (c), a district's cost of living amount refers to the values as adjusted for district labor pool areas.
(II.5) Except as provided in subparagraph (IV) of this paragraph (c), for the 2014-15 budget year and budget years thereafter, a district's cost of living factor is the district's cost of living factor for the prior budget year; except that:
(A) If the percent increase in the income level used in the cost of living study is one percent or less and if the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study is greater than one percent, a district's cost of living factor is determined by dividing the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study by one percent, dividing said amount by one thousand and rounding to the nearest thousandth of one percent and adding the result obtained to the district's cost of living factor for the prior budget year; or

















































((Statewide base per pupil funding x District personnel costs factor x District cost of living factor) + (Statewide base per pupil funding x District nonpersonnel costs factor)) x District size factor.
(District per pupil funding x (District funded pupil count - District online pupil enrollment)) + District at-risk funding.
(District per pupil funding x 12%) x District at-risk pupils.
((District per pupil funding x 12%) x (Statewide average percentage of at-risk pupils x District pupil enrollment)) + ((District per pupil funding x District at-risk factor) x (District at-risk pupils - (Statewide average percentage of at-risk pupils x District pupil enrollment))).
(District extended high school pupil enrollment x $6,135, or an amount determined pursuant to paragraph (b) of this subsection (4.7)).
If the district's funded The district's pupil count is: size factor shall be: Less than 276 1.5457 + (0.00376159 x the difference between the funded pupil count and 276) 276 or more but less than 459 1.2385 + (0.00167869 x the difference between the funded pupil count and 459) 459 or more but less than 1,027 1.1215 + (0.00020599 x the difference between the funded pupil count and 1,027) 1,027 or more but less than 2,293 1.0533 + (0.00005387 x the difference between the funded pupil count and 2,293) 2,293 or more but less than 3,500 1.0368 + (0.00001367 x the difference between the funded pupil count and 3,500) 3,500 or more but less than 5,000 1.0297 + (0.00000473 x the difference between the funded pupil count and 5,000) 5,000 or more 1.0297
If the district's funded The district's pupil count is: personnel costs factor shall be: Less than 453.5 0.8250 - (0.0000639 x the difference between the funded pupil count and 453.5) 453.5 or more but less than 1,567.5 0.8595 - (0.0000310 x the difference between the funded pupil count and 1,567.5) 1,567.5 or more but less than 6,682 0.8850 - (0.0000050 x the difference between the funded pupil count and 6,682) 6,682 or more but less than 30,000 0.9050 - (0.0000009 x the difference between the funded pupil count and 30,000) 30,000 or more 0.9050
Source: L. 94: Entire article added with relocations, p. 782, § 2, effective April 27; (2)(b)(II)(B) amended, p. 1282, § 3, effective May 22. L. 95: (2)(a), (4)(b), and (5)(a) amended, p. 612, § 14, effective May 22. L. 96: (5)(c)(III) amended, p. 1, § 1, effective January 16; (2)(a)(III), (2)(a)(IV), and (5)(a)(III) added and (5)(c)(II) amended, pp. 1790, 1791, §§ 1, 2, 3, effective June 4; (5)(c)(II) amended and (5)(c)(IV) added, p. 63, § 19, effective July 1. L. 97: (2)(a)(IV), IP(2)(b), (2)(b)(II)(A), (4), (5)(b)(II), (5)(b)(III), and (5)(f) amended and (5)(a)(IV) added, pp. 578-580, §§ 1-3, 5, effective April 30. L. 98: (2)(a)(IV)(D), (5)(b)(I), and (5)(c)(II) amended and (5)(a)(V), (5)(b)(I.2), (5)(b)(I.3), and (5)(b)(IV) added, pp. 966, 964, 963, 969, §§ 9, 10, 4, 1, 11, effective May 27. L. 99: (2)(a)(III) and (2)(a)(IV)(C) amended and (2)(a)(III.5), (2)(a)(III.6), and (5)(a)(VI) added, pp. 178, 176, §§ 11, 1, effective March 30; (5)(b)(II) amended, p. 906, § 1, effective July 1. L. 2000: (2)(a)(IV)(D), (5)(b)(I.3)(A), (5)(c)(II)(B), and (5)(f) amended and (5)(a)(VII), (5)(b)(I.3)(C), (5)(b)(I.4), (5)(c)(II)(B.1) added, pp. 482, 483, 484, 485, 483, 484 §§ 1, 3, 5, 6, 2, 4, effective April 28; (5)(b)(I.3)(B) repealed, p. 1546, § 5, effective August 2. L. 2001: IP(2)(a)(III.5), (2)(a)(III.6), (4), and (5)(f)(II) amended and (2)(a)(III.7), (2)(a)(III.8), and (5)(a)(VIII) added, pp. 343, 339, §§ 5, 1, effective April 16. L. 2002: (2)(a)(III.7) and (2)(a)(III.8) amended, (2)(a)(IV) amended resulting in its renumbering as (2)(a.5), and (2)(a)(V), (2)(a)(VI), (4.5), and (5)(a)(IX) added, pp. 1734, 1735, §§ 3, 4, 5, effective June 7. L. 2003: (2)(a)(VI) and (2)(a.5) repealed, IP(2)(b), (2)(b)(II)(A), (4), (4.5)(b), (5)(b)(I.4), and (5)(c)(III) amended, and (3.5), (5)(a)(X), and (5)(b)(I.5) added, pp. 2120, 2139, 2121, 2122, §§ 6, 41, 7, 8, 10, 11, 9, effective May 22. L. 2004: IP(2)(a)(V), IP(2)(b), (2)(b)(II)(A), (4), (5)(c)(II)(B.1), and (5)(f) amended and (2)(a)(VII) and (5)(a)(XI) added, pp. 1387, 1388, 1390, 1389, §§ 3, 4, 6, 5, effective May 28; (1) amended, p. 1638, § 43, effective July 1. L. 2005: (2)(b)(II)(A), (4), and (5)(f) amended and (5)(a)(XII) added, pp. 431, 430, §§ 3, 1, effective April 29. L. 2006: (5)(a)(XIII) added, p. 660, § 1, effective April 28; (2)(a)(I) to (2)(a)(III), (2)(a)(III.5) to (2)(a)(III.7), (2)(a)(V), (4)(a)(II), (4)(b)(II), (4.5)(a), (5)(a)(I) to (5)(a)(XI), (5)(b)(I), (5)(b)(I.2) to (5)(b)(I.4), (5)(c)(II)(A), (5)(c)(II)(B), and (6)(a) repealed and (2)(b)(II)(A) and (5)(f) amended, pp. 612, 618, §§ 44, 42, effective August 7. L. 2007: IP(2)(a)(VII), (3.5), and (4.5) amended, (2)(a)(VIII) and (5)(a)(XIV) added, and (5)(a)(XII) repealed, pp. 734, 733, 745, §§ 3, 1, 28, effective May 9. L. 2008: (3.5)(d)(II)(A) amended and (5)(a)(XV) added, pp. 1218, 1194, §§ 33, 2, effective May 22. L. 2009: (5)(a)(XV) amended, (SB 09-215), ch. 134, p. 578, § 1, effective April 17; IP(2)(a)(VIII) and (3.5)(d)(II)(A) amended and (2)(a)(IX), (3.5)(d)(III), and (4.7) added, (HB 09-1319), ch. 286, pp. 1319, 1320, §§ 7, 8, 9, effective May 21; (5)(a)(XVI) added, (SB 09-256), ch. 294, p. 1548, § 1, effective May 21. L. 2010: IP(2)(a)(IX), (4.5)(c), and (4.7) amended and (5)(a)(XVII) and (5)(g) added, (HB 10-1369), ch. 246, pp. 1095, 1097, §§ 2, 4, 1, 3, effective May 21. L. 2011: (5)(g)(I) amended and (5)(g)(VI) added, (SB 11-157), ch. 10, p. 21, § 2, effective March 9; (4.5)(c)(III), (4.7)(c), IP(5)(g)(I), (5)(g)(I)(B), (5)(g)(II), (5)(g)(III), (5)(g)(IV), and (5)(g)(V) amended and (5)(a)(XVIII) added, (SB 11-230), ch. 305, pp. 1468, 1469, 1464, 1465, §§ 12, 13, 3, 4, 2, effective June 9. L. 2012: (5)(g)(I)(B) amended and (5)(g)(I)(C) added, (HB 12-1201), ch. 3, p. 4, § 2, effective March 1; (5)(a)(XIX) added and (5)(g)(I)(C) amended, (HB 12-1345), ch. 188, p. 715, § 1, effective May 19. L. 2013: (5)(g)(I)(C) amended and (5)(g)(1)(D) added, (SB 13-108), ch. 116, p. 399, § 2, effective April 8; (5)(a)(XX) and (5)(g)(I)(E) added and (5)(g)(I)(D) amended, (SB 13-260), ch. 236, pp. 1138, 1139, §§ 1, 3, effective May 17; (6)(b) repealed, (HB 13-1219), ch. 104, p. 364, § 13, effective August 7. L. 2014: (5)(g)(I)(D) amended, (HB 14-1251), ch. 17, p. 133, § 2, effective February 27; (5)(g)(I)(E) amended, (HB 14-1292), ch. 243, p. 901, § 2, effective May 21; (5)(a)(XXI), (5)(c)(II.5), and (5)(g)(VII) added and (5)(c)(II)(B.1), (5)(c)(II)(C), (5)(c)(III)(A), and (5)(g)(I)(E) amended, (HB 14-1298), ch. 244, pp. 919, 921, 922, §§ 1, 2, 4, and 5, effective May 21. L. 2015: (5)(g)(I)(E) amended, (SB 15-166), ch. 14, p. 35, § 2, effective March 13; (5)(a)(XXII) and (5)(g)(I)(F) added, (SB 15-267), ch. 295, p. 1200, § 1, effective June 5; (2)(a)(IX), (3.5)(d)(III), (4.7)(a), (4.7)(c), and (5)(g)(VI)(C) amended, (HB 15-1270), ch. 195, p. 656, § 3, effective August 5. L. 2016: (5)(g)(I)(F) amended, (HB 16-1253), ch. 9, p. 18, § 2, effective March 9; (5)(a)(XXIII), (5)(b)(I.5), and (5)(g)(I)(G) amended, (HB 16-1422), ch. 351, pp. 1429, 1430, §§ 1, 2, effective June 10. L. 2017: IP(5)(g)(I) and (5)(g)(I)(G) amended, (SB 17-173), ch. 9, p. 27, § 2, effective March 1; IP(4.5)(c)(III), IP(4.7)(c), IP(5)(g)(I), (5)(g)(I)(B) to (5)(g)(I)(G), (5)(g)(II)(A), (5)(g)(II)(B), IP(5)(g)(VII), (5)(g)(VII)(A), and (5)(g)(VII)(B) amended and (5)(a)(XXIV) and (5)(g)(I)(H) added, (SB 17-296), ch. 313, pp. 1681, 1680, §§ 3, 1, effective June 2. L. 2018: (5)(g)(I)(H) amended, (HB 18-1171), ch. 81, p. 672, § 2, effective March 29; (5)(a)(XXV) and (5)(g)(I)(I) added, (HB 18-1379), ch. 250, p. 1537, §§ 1, 2, effective May 24. L. 2019: (5)(g)(I)(I) amended, (SB 19-128), ch. 65, p. 235, § 2, effective March 28; (5)(a)(XXVI) and (5)(g)(I)(J) added, (SB 19-246), ch. 151, p. 1785, §§ 1, 2, effective May 10. L. 2020: (5)(g)(I)(J) amended, (HB 20-1260), ch. 13, p. 59, § 2, effective March 11; (5)(a)(XXVII) and (5)(g)(I)(K) added and (5)(g)(I)(J), (5)(g)(IV), and (5)(g)(V) amended, (HB 20-1418), ch. 197, pp. 939, 954, §§ 2, 37, effective June 30. L. 2021: (5)(g)(I)(K) amended, (SB 21-053), ch. 9, p. 49, § 2, effective March 15; IP(2)(a)(IX), IP(2)(b), (2)(b)(II), IP(3.5), and (3.5)(d)(III) amended and (2)(a)(X), (3.5)(d)(IV), (4.3), (5)(a)(XXVIII), and (5)(g)(I)(L) added, (SB 21-268), ch. 222, pp. 1190, 1170, §§ 28, 1, effective June 11.





Cross references: (1) For the legislative declaration contained in the 2008 act amending subsection (3.5)(d)(II)(A) and enacting subsection (5)(a)(XV), see section 1 of chapter 286, Session Laws of Colorado 2008. For the legislative declaration in the 2011 act amending subsections (4.5)(c)(III), (4.7)(c), IP(5)(g)(I), (5)(g)(I)(B), (5)(g)(II), (5)(g)(III), (5)(g)(IV), and (5)(g)(V) and adding subsection (5)(a)(XVIII), see section 1 of chapter 305, Session Laws of Colorado 2011. For the legislative declaration in the 2012 act amending subsection (5)(g)(I)(B) and adding subsection (5)(g)(I)(C), see section 1 of chapter 3, Session Laws of Colorado 2012. For the legislative declaration in the 2013 act amending subsection (5)(g)(I)(C) and adding subsection (5)(g)(I)(D), see section 1 of chapter 116, Session Laws of Colorado 2013. For the legislative declaration in HB 14-1251, see section 1 of chapter 17, Session Laws of Colorado 2014. For the legislative declaration in SB 15-166, see section 1 of chapter 14, Session Laws of Colorado 2015. For the legislative declaration in HB 16-1253, see section 1 of chapter 9, Session Laws of Colorado 2016. For the legislative declaration in SB 17-173, see section 1 of chapter 9, Session Laws of Colorado 2017. For the legislative declaration in HB 18-1171, see section 1 of chapter 81, Session Laws of Colorado 2018. For the legislative declaration in SB 19-128, see section 1 of chapter 65, Session Laws of Colorado 2019. For the legislative declaration in HB 20-1418, see section 1 of chapter 197, Session Laws of Colorado 2020. For the legislative declaration in HB 20-1260, see section 1 of chapter 13, Session Laws of Colorado 2020. For the legislative declaration in SB 21-053, see section 1 of chapter 9, Session Laws of Colorado 2021.
(2) For the short title ("Student Success Act") in HB 14-1292, see section 1 of chapter 243, Session Laws of Colorado 2014.

Structure Colorado Code

Colorado Code

Title 22 - Education

Article 54 - Public School Finance Act of 1994

§ 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

§ 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

§ 22-54-105. 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

§ 22-54-108. Authorization of Additional Local Revenues

§ 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

§ 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

§ 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. Richard B. 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

§ 22-54-142. Rural School Funding - Rural Schools Cash Fund - Created - Definitions - Repeal

§ 22-54-143. Additional Funding - 2020-21 Budget Year - Definitions - Repeal