File: DBG-E - Deadlines in Budgeting Process Set by Statute

By December 15

Board of Education must certify to Board of County Commissioners the separate amounts necessary to be raised by taxes for the school district's general, bond redemption, transportation and special building funds

[CRS 22-40-102 (1); CRS 39-5-128]

By June 1

Proposed budget must be submitted to Board of Education for tentative approval

[CRS 22-44-108  (1)]

Within 10 days of above

Notice of proposed budget must be published; budget must be made available for public inspection

[CRS  22-44-109  (1)]

Before final adoption

Public hearings must be held

[CRS 22-44-110(1)]

Before end of fiscal year (June 30)

Board must adopt official budget and appropriations resolution

[CRS  22-44-103(1), 22-44-107 (1),

22-44-110 (4)]

Before January 31

Board may review and change the budget with respect to both revenues and expenditures

[CRS 22-44-110 (5)]

At least 60 days prior to election

Ballot question must be delivered to county clerk and recorder

[CRS 1-5-203(3)]

First Tuesday in November in odd- numbered years; general election date in even-numbered years

District may request authorization to raise additional local revenues subject to limitations set forth in law [Colorado Constitution, Article X, Section 20,

CRS 22-54-108]

Following election

If the district is authorized to raise and spend additional local revenues, Board may adopt a supplemental budget

[CRS 22-44-110 (6)]