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February 7, 2024 SB 24-088
Legislative Council Staff
Nonpartisan Services for Colorado’s Legislature
Fiscal Note
Drafting Number:
Prime Sponsors:
LLS 24-0212
Sen. Lundeen; Coleman
Date:
Bill Status:
Fiscal Analyst:
February 7, 2024
Senate Education
Anna Gerstle | 303-866-4375
anna.gerstle@coleg.gov
Bill Topic: ENTITY AUTHORIZES CHARTER SCHOOLS TRANSPARENCY
Summary of
Fiscal Impact:
☐ State Revenue
☒ State Expenditure
☐ State Transfer
☐ TABOR Refund
☐ Local Government
☒ School Districts
The bill requires that the Colorado Department of Education include additional
information in their annual report and evaluation of charter schools. The bill increases
state expenditures and school district workload on an ongoing basis.
Appropriation
Summary:
For FY 2024-25, the bill requires an appropriation of $179,225 to the Colorado
Department of Education.
Fiscal Note
Status:
The fiscal note reflects the introduced bill.
Table 1
State Fiscal Impacts Under SB 24-088
Budget Year
FY 2024-25
Out Year
FY 2025-26
Revenue - -
Expenditures General Fund $179,225 $31,315
Centrally Appropriated $10,247 $6,175
Total Expenditures $189,472 $37,489
Total FTE 0.5 FTE 0.3 FTE
Transfers - -
Other Budget Impacts General Fund Reserve $26,884 $4,697
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February 7, 2024 SB 24-088
Summary of Legislation
Beginning in FY 2024-25, the bill requires that the Colorado Department of Education (CDE)
include additional information in their annual report and evaluation of charter schools. School
districts, charter schools, and the state Charter School Institute (CSI) must provide any
information requested by CDE in order to comply.
The information added to the report includes detailed data and comparisons for school districts
and charter schools related to:
district-authorized and CSI-authorized charter schools and traditional schools within the
district;
resident and nonresident students and the types of schools they’re enrolled in, within or
outside their home district;
performance indicators and accreditation categories;
certain expenditures related to facilities, transportation, special education services, and
English language supports, including federal funds, mill levies, and per student expenditures;
administrative services and costs associated with overseeing charter schools;
the use of centralized enrollment systems; and
certain information on charter school applications received, the status of those applications,
school choice options, and funds withheld from or supports given to charter schools by
districts.
Background
Under current law, CDE is required to prepare an annual report that evaluates the success or
failure of district-authorized and CSI charter schools, their relationship to other school reform
efforts, and suggested changes in state law to strengthen or change the charter school program.
The report must also compare performance of charter school students with the performance of
ethnically and economically comparable groups in other public schools who are enrolled in
similar courses.
The report was released on a triennial basis through FY 2020-21, and is required to be released
annually beginning in the current FY 2023-24. The most recent report is available on CDE’s
website.
State Expenditures
The bill increases state expenditures in CDE by about $190,000 in FY 2024-25 and $40,000
annually beginning in FY 2025-26, paid from the General Fund. Expenditures are shown in
Table 2 and detailed below. Page 3
February 7, 2024 SB 24-088
Table 2
Expenditures Under SB 24-088
FY 2024-25 FY 2025-26
Department of Education
Personal Services $51,085 $30,931
Operating Expenses $640 $384
Data Collection System
$127,500 -
Centrally Appropriated Costs
1
$10,247 $6,175
Total Cost $189,472 $37,489
Total FTE 0.5 FTE 0.3 FTE
1
Centrally appropriated costs are not included in the bill's appropriation.
Colorado Department of Education. CDE will incur staff costs to collect the required data and
conduct the necessary analyses, as well as one-time data system costs. Of the specific data
points that the bill requires, some are currently available, some may be compiled by conducting
new analysis of existing data sources, and others require the collection of new data from school
districts, charter schools, and the state CSI.
Staff. CDE requires 0.5 FTE in FY 2024-25, and 0.3 FTE in subsequent years to compile,
analyze, and report the required data. Costs are higher in the first year to establish the new
analyses and collections. The staff time is spread across five units within the department,
including the Schools of Choice, School Finance, Exceptional Student Services,
Accountability, and Evaluation Units. First-year costs are prorated for a September start date.
Data collection system. In FY 2024-25 only, CDE requires $127,500 to modify the data
collection system to capture the required new data. The fiscal note estimates 1,020 hours at
a cost of $125 per hour. Timing of new data collection and reporting must first be approved
by the Education Data Advisory Committee by April preceding the school year in which the
changes will occur.
CSI. The bill also increases workload for CSI staff to submit data on CSI-authorized charter
schools and support schools in compiling the data. No change in appropriations is required.
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.
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February 7, 2024 SB 24-088
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.
School District
The bill increases workload and potentially costs for school districts to compile and submit the
additional information required by the bill, including staff time, data system changes, and
coordinating with district-authorized charter schools to collect data. Exact impacts will vary by
district.
Effective Date
The bill takes effect 90 days following adjournment of the General Assembly sine die, assuming
no referendum petition is filed.
State Appropriations
For FY 2024-25, the bill requires a General Fund appropriation of $179,225 to the Colorado
Department of Education, and 0.5 FTE.
State and Local Government Contacts
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 the General Assembly website.