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May 17, 2023 SB 23-086
Legislative Council Staff
Nonpartisan Services for Colorado’s Legislature
Final Fiscal Note
Drafting Number:
Prime Sponsors:
LLS 23-0714
Sen. Hansen;
Reps. Hamrick, Soper
Date:
Bill Status:
Fiscal Analyst:
May 17, 2023
Signed into Law
Anna Gerstle | 303-866-4375
anna.gerstle@coleg.gov
Bill Topic: STUDENT LEADERS INSTITUTE
Summary of
Fiscal Impact:
☒ State Revenue
☒ State Expenditure
☐ State Transfer
☐ TABOR Refund
☐ Local Government
☐ Statutory Public Entity
The bill continues the Colorado Student Leaders Institute indefinitely and moves it from
the Department of Higher Education to the Colorado Department of Education. The
bill both shifts revenue and expenditures between agencies, and increases state
expenditures on an ongoing basis.
Appropriation
Summary:
For FY 2023-24, the bill requires and includes an appropriation of $227,009 to the
Colorado Department of Education, and an appropriation reduction of $218,825 for the
Department of Higher Education. See State Appropriations section for detail.
Fiscal Note
Status:
The fiscal note reflects the enacted bill.
Table 1
State Fiscal Impacts Under SB 23-086
Budget Year
FY 2023-24
Out Year
FY 2024-25
Revenue - -
Expenditures General Fund $8,184 $8,928
Centrally Appropriated $1,869 $1,939
Total Expenditures $10,053 $10,867
Total FTE (0.9 FTE) (0.9 FTE)
Transfers - -
Other Budget Impacts General Fund Reserve $1,228 $1,339
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May 17, 2023 SB 23-086
Summary of Legislation
Under current law, the Colorado Student Leaders Institute (COSLI) Program in the Department of
Higher Education (DHE) repeals on July 1, 2024. The bill continues the program indefinitely and
moves it from DHE to the Colorado Department of Education (CDE). It also changes oversight of the
program from a Governor-appointed executive board to the State Board of Education.
Background
The COSLI program is a four-week residential summer program for up to 100 students entering
10
th
or 11
th
grade. Students select either international social studies or science, technology, arts and
math, and complete lectures in that area, a history research project, and a public service practicum
that includes legislative recommendations. Students earn three hours of postsecondary credit for
completing the program. At least half the participating students must be eligible for free or
reduced-price meals or would be a first generation college student.
The current host institution is the University of Colorado-Denver. In FY 2022-23, the program was
appropriated $218,825 from General Fund and 1.0 FTE. COSLI is also required to obtain at least
$40,000 per year in gifts, grants, and donations, deposited in the COSLI Cash Fund.
State Revenue
The bill does not change the requirement that COSLI obtain at least $40,000 per year in gifts, grants,
and donations. As a result, the fiscal note assumes that there will be no net change in state revenue
and that oversight of the cash fund will shift from DHE to CDE.
State Expenditures
On net, the bill increases state expenditures by $10,053 in FY 2023-24, and by $10,867 in FY 2024-25.
Specifically, the bill reduces expenditures by $258,825 in DHE and increases expenditures by $268,878
in CDE in FY 2023-24. Expenditure changes are shown in Table 2 and detailed below.
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May 17, 2023 SB 23-086
Table 2
Expenditures Under SB 23-086
FY 2023-24 FY 2024-25
Department of Higher Education
Institution Contract ($258,825) ($258,825)
FTE – Personal Services (1.0 FTE) (1.0 FTE)
Dept. Subtotal ($258,825) ($258,825)
Department of Education
Personal Services $8,184 $8,928
Institution Contract $258,825 $258,825
Centrally Appropriated Costs
1
$1,869 $1,939
FTE – Personal Services 0.1 FTE 0.1 FTE
CDE Subtotal $268,878 $269,692
Total $10,053 $10,867
Total FTE (0.9 FTE) (0.9 FTE)
1
Centrally appropriated costs are not included in the bill's appropriation.
Department of Higher Education. By moving the COSLI program out of DHE, the bill reduces
expenditures in DHE by the current program funding amount, which is from the General Fund
($218,825), and from gifts, grants, and donation ($40,000). This amount is currently spent on the
contract with the University of Colorado-Denver to implement the program. The Long Bill includes
1.0 FTE for the program, but the position is not currently utilized.
Department of Education. The bill correspondingly increases expenditures in CDE by the same
amount of the current contract to implement the COSLI program. In addition, CDE requires 0.1 FTE
on an ongoing basis to manage the contract and coordinate with the State Board of Education.
First-year staff costs are prorated for the General Fund pay date shift.
Centrally appropriated costs. Pursuant to a Joint Budget Committee policy, certain costs associated
with this bill are addressed through the annual budget process and centrally appropriated in the Long
Bill or supplemental appropriations bills, rather than in this bill. These costs, which include employee
insurance and supplemental employee retirement payments, are shown in Table 2.
Other Budget Impacts
General Fund reserve. Under current law, an amount equal to 15 percent of General Fund
appropriations must be set aside in the General Fund statutory reserve. Based on this fiscal note, the
bill is expected to increase the amount of General Fund held in reserve by the amounts shown in
Table 1, decreasing the amount of General Fund available for other purposes. Page 4
May 17, 2023 SB 23-086
Effective Date
The bill was signed into law by the Governor on April 27, 2023 and takes effect July 1, 2023, except
that changes related to the use of FY 2022-23 appropriations by DHE and CDE takes effect
June 30, 2023.
State Appropriations
For FY 2023-24, the bill requires and includes the following changes in General Fund appropriations:
a decrease of $218,825 and 1.0 FTE in the Department of Higher Education; and
an increase of $227,009 and 0.1 FTE in the Colorado Department of Education.
The Colorado Student Leaders Cash Fund is continuously appropriated, and the bill shifts that
continuous appropriation from DHE to CDE. As a result, no change in appropriations is required for
the $40,000 in gifts, grants, and donations.
State and Local Government Contacts
Education Higher Education
The revenue and expenditure impacts in this fiscal note represent changes from current law under the bill for each
fiscal year. For additional information about fiscal notes, please visit: leg.colorado.gov/fiscalnotes.