(1) (a) (I) Repealed.
(II) For purposes of the Public School Finance Act of 2025, article 54 of
this title 22, pupils enrolled in a charter school are included in the pupil enrollment
or the online pupil enrollment, whichever is applicable, of the school district that
granted its charter. The school district that granted its charter shall report to the
department the number of pupils included in the school district's pupil enrollment
and the school district's online pupil enrollment that are actually enrolled in each
charter school.
(b) The school district shall also identify each charter school that is a
qualified charter school as defined in section 22-54-124 (1)(f.6), identify each
qualified charter school that will be operating in a school district facility and that
does not have ongoing financial obligations incurred to repay the outstanding costs
of new construction undertaken for the charter school's benefit, and provide an
estimate of the number of pupils expected to be enrolled in each qualified charter
school during the budget year following the budget year in which the district makes
a report.
(2) (a) (I) As part of the charter school contract, the charter school and the
school district shall agree on funding and any services to be provided by the school
district to the charter school.
(II) For the 1999-2000 budget year, the charter school and the school district
shall begin discussions on the contract using eighty percent of the district per pupil
revenues.
(III) (A) For the 2000-01 budget year through the 2025-26 budget year,
except as otherwise provided in subsection (2)(a.3) of this section, each charter
school and the chartering school district shall negotiate funding under the contract.
The charter school must receive one hundred percent of the district per pupil
revenues for each pupil enrolled in the charter school who is not an online pupil and
one hundred percent of the district per pupil online funding for each online pupil
enrolled in the charter school; except that the chartering school district may
choose to retain the actual amount of the charter school's per pupil share of the
central administrative overhead costs for services actually provided to the charter
school, up to five percent of the district per pupil revenues for each pupil who is not
an online pupil enrolled in the charter school, and up to five percent of the district
per pupil online funding for each online pupil enrolled in the charter school.
(B) For budget years 2001-02 through 2010-11, the minimum amount of
funding specified in sub-subparagraph (A) of this subparagraph (III) shall reflect the
one-percent increase in the statewide base per pupil funding for state fiscal years
2001-02 through 2010-11 received by the school district as required by section 17 of
article IX of the state constitution.
(a.3) If the authorizing school district enrolls five hundred or fewer students,
the charter school shall receive funding in the amount of the greater of one
hundred percent of the district per pupil online funding for each online pupil
enrolled in the charter school plus one hundred percent of the district per pupil
revenues for each pupil who is not an online pupil enrolled in the charter school,
minus the actual amount of the charter school's per pupil share of the central
administrative overhead costs incurred by the school district, based on audited
figures, or eighty-five percent of the district per pupil revenues for each pupil
enrolled in the charter school who is not an online pupil plus eighty-five percent of
the district per pupil online funding for each online pupil enrolled in the charter
school.
(a.4) (I) Within ninety days after the end of each fiscal year, each school
district shall provide to each charter school within its district an itemized
accounting of all its central administrative overhead costs. If the itemized
accounting includes services provided to the charter school by school district
personnel, the itemized accounting, at the charter school's request, must include a
list of the personnel positions and services provided by persons in each position.
The actual central administrative overhead costs are the amount charged to the
charter school. Any difference, within the limitations of subparagraph (III) of
paragraph (a) of this subsection (2) and paragraph (a.3) of this subsection (2),
between the amount initially charged to the charter school and the actual cost
must be reconciled and paid to the owed party.
(II) Within ninety days after the end of each fiscal year, each school district
shall provide to each charter school within its district an itemized accounting of all
the actual costs of district services the charter school chose at its discretion to
purchase from the district calculated in accordance with paragraph (b) of this
subsection (2). If the itemized accounting includes services purchased by the
charter school that were provided by school district personnel, the itemized
accounting, at the charter school's request, must include a list of the personnel
positions and services provided by persons in each position. Any difference
between the amount initially charged to the charter school and the actual cost shall
be reconciled and paid to the owed party.
(III) If either party disputes an itemized accounting provided pursuant to
subparagraphs (I) and (II) of this paragraph (a.4), any charges included in an
accounting, or charges to either party, that party is entitled to request a third-party
review at the requesting party's expense. The review shall be conducted by the
department, and the department's determination shall be final.
(a.5) As used in this subsection (2):
(I) Central administrative overhead costs means indirect costs incurred in
providing:
(A) Services listed under the heading of support services - general
administration in the school district chart of accounts as specified by rule of the
state board; and
(B) Salaries and benefits for administrative job classifications listed under
the headings of support services - business and support services - central in the
school district chart of accounts as specified by rule of the state board.
(II) District per pupil revenues means the district's total program as defined
in section 22-54-103 (6) for any budget year divided by the district's funded pupil
count as determined by section 22-54-104 for the applicable budget year.
(II.5) District per pupil online funding means a school district's online
funding, as determined by article 54 of this title 22, divided by the district's online
pupil enrollment for any budget year.
(III) (Deleted by amendment, L. 2010, (HB 10-1013), ch. 399, p. 1913, � 38,
effective June 10, 2010.)
(a.7) For the 2000-01 budget year through the 2008-09 budget year, each
charter school shall annually allocate the minimum per pupil dollar amount
specified in section 22-54-105 (2)(b), multiplied by the number of students enrolled
in the charter school who are not students enrolled in an online program or an
online school, as defined in sections 22-30.7-102 (9) and 22-30.7-102 (9.5), to a fund
created by the charter school for capital reserve purposes, as set forth in section
22-45-103 (1)(c) and (1)(e), or solely for the management of risk-related activities, as
identified in section 24-10-115, C.R.S., and article 13 of title 29, C.R.S., or among
such allowable funds. Said moneys shall be used for the purposes set forth in
section 22-45-103 (1)(c) and (1)(e) and may not be expended by the charter school
for any other purpose. Any moneys remaining in the fund that have not been
expended prior to the 2009-10 budget year shall be budgeted for the purposes set
forth in section 22-45-103 (1)(c) and (1)(e) in the 2009-10 budget year or any budget
year thereafter.
(a.8) (I) For the 2000-01 budget year through the 2025-26 budget year, the
school district shall provide federally required educational services to students
enrolled in charter schools on the same basis as the services are provided to
students enrolled in other public schools of the school district. Each charter school
shall pay an amount equal to the per pupil cost incurred by the school district in
providing federally required educational services, multiplied by the number of
students enrolled in the charter school. At either party's request, however, the
charter school and the school district may negotiate and include in the charter
contract alternate arrangements for the provision of and payment for federally
required educational services.
(II) Notwithstanding any provision of subparagraph (I) of this paragraph (a.8)
to the contrary, the school district shall calculate the per pupil cost of providing
federally required educational services after subtracting the amount received in
federal and state moneys for providing said services.
(III) As used in this subsection (2)(a.8), federally required educational
services means services that a local educational agency is required to provide to
certain students by federal law and that the school district makes available to
students in the charter school if and when needed. Federally required educational
services does not include services not made available to the charter school.
(a.9) For the 2002-03 budget year through the 2025-26 budget year, and in
accordance with section 22-30.5-406, the funding provided by a chartering school
district to a charter school pursuant to this subsection (2) is reduced by the amount
of any direct payments of principal and interest due on bonds issued on behalf of a
charter school by a governmental entity other than a school district for the purpose
of financing charter school capital construction that were made by the state
treasurer or the chartering school district on behalf of the charter school.
(b) The charter school, at its discretion, may contract with the school district
for the direct purchase of district services in addition to those included in central
administrative overhead costs, including but not limited to food services, custodial
services, maintenance, curriculum, media services, and libraries. The amount to be
paid by a charter school in purchasing any district service pursuant to this
paragraph (b) shall be determined by dividing the cost of providing the service for
the entire school district, as specified in the school district's budget, by the number
of students enrolled in the school district and multiplying said amount by the
number of students enrolled in the charter school.
(b.5) (I) The charter school and the school district shall negotiate prior to the
beginning of each fiscal year for the payment to the school district of any direct
costs incurred by the school district. If the charter school and the school district do
not reach agreement regarding the payment of direct costs, the school district shall
be barred from withholding from the charter school any moneys as reimbursement
for direct costs. The school district shall provide an itemized accounting to each
charter school for the direct costs incurred by the school district with the itemized
accounting provided pursuant to paragraph (a.4) of this subsection (2).
(II) For purposes of this paragraph (b.5), direct costs means the direct costs
incurred by a school district solely for the purpose of reviewing charter
applications, negotiating the charter contract, and providing direct oversight to
charter schools. Direct costs shall not include the school district's legal or other
costs attributable to litigation or the resolution of a dispute with a charter school.
(c) (I) (Deleted by amendment, L. 2010, (HB 10-1013), ch. 399, p. 1913, � 38,
effective June 10, 2010.)
(II) For the 2000-01 budget year through the 2025-26 budget year, the
amount of funding received by a charter school pursuant to this subsection (2) shall
not be less than one hundred percent of the chartering school district's district per
pupil revenues, minus up to five percent as provided in subsection (2)(a)(III) of this
section multiplied by the number of pupils enrolled in the charter school or as
otherwise provided in subsection (2)(a.3) of this section for any charter school
chartered by a school district that enrolls five hundred or fewer students.
(III) For purposes of calculating a charter school's funding pursuant to this
subsection (2):
(A) If the charter school operates a full-day kindergarten educational
program, the pupils enrolled in the program are counted as full-day pupils; except
that a student enrolled as less than a full-time pupil is counted in accordance with
rules promulgated by the state board; and
(B) If the charter school operates a half-day kindergarten educational
program, the pupils enrolled in the program are counted as half-day pupils and the
number of pupils enrolled in the charter school must include the supplemental
kindergarten enrollment as defined in section 22-54-103 (15).
(d) (Deleted by amendment, L. 2004, p. 1583, � 10, effective June 3, 2004.)
(e) (I) Fees collected from students enrolled at a charter school shall be
retained by such charter school.
(II) (A) A charter school shall not charge the parent of a child enrolled in a
kindergarten educational program tuition to attend any portion of the program and
shall not charge the parent fees for the child to attend the program other than fees
that are routinely charged to the parents of students enrolled in other grades and
are applicable to the kindergarten educational program.
(B) Notwithstanding the provisions of subsection (2)(e)(II)(A) of this section, if
the general assembly amends the Public School Finance Act of 2025, article 54
of this title 22, to count a student enrolled in kindergarten only as a half-day pupil,
with or without the addition of supplemental kindergarten enrollment as defined in
section 22-54-103 (15) for purposes of calculating the funded pupil count as
determined by section 22-54-104, a charter school may charge the student's
parents tuition or a fee for the portion of the school day for which it does not
receive funding for the student pursuant to the Public School Finance Act of
2025; except that the amount of tuition or fee charged must not exceed the
amount of tuition or fee that the charter school charged to attend a full-day
kindergarten educational program for the 2018-19 budget year, adjusted for
inflation and prorated by the percentage of the school day for which the student is
no longer funded by the Public School Finance Act of 2025. As used in this
subsection (2)(e)(II)(B), inflation means the annual percentage change in the
United States department of labor bureau of labor statistics consumer price index
for Denver-Aurora-Lakewood for all items paid by all urban consumers, or its
applicable successor index.
(3) (a) (I) For the 1999-2000 budget year, notwithstanding subsection (2) of
this section, the proportionate share of state and federal resources generated by
students with disabilities or staff serving them shall be directed to charter schools
enrolling such students by their school districts or administrative units. The
proportionate share of moneys generated under other federal or state categorical
aid programs shall be directed to charter schools serving students eligible for such
aid.
(II) For the 2000-01 budget year through the 2025-26 budget year, if the
charter school and the school district have negotiated to allow the charter school to
provide federally required educational services pursuant to subsection (2)(a.8) of
this section, the proportionate share of state and federal resources generated by
students receiving the federally required educational services or staff serving them
is directed by the school district or administrative unit to the charter school
enrolling such students.
(III) (A) For the 2000-01 budget year through the 2025-26 budget year, the
proportionate share of money generated under federal or state categorical aid
programs, other than federally required educational services, is directed to charter
schools serving students eligible for such aid; except for district special education
pupil funding calculated pursuant to section 22-54-103.5 (10).
(B) Notwithstanding subsection (3)(a)(III)(A) of this section, a school district
that receives small attendance center aid pursuant to section 22-54-122 for a small
attendance center that is a charter school shall forward the entire amount of such
aid to the charter school for which it was received.
(IV) The school district shall distribute to each charter school on a per-pupil
basis any state or federal money that is not otherwise addressed in subsection (2)
of this section or in this subsection (3) and that the school district receives based on
a per pupil calculation if the calculation includes pupils enrolled in the charter
school.
(a.5) Each charter school that serves students who may be eligible to receive
services provided through federal aid programs shall comply with all federal
reporting requirements to receive the federal aid.
(b) If a student with a disability attends a charter school, the school district
of residence shall be responsible for paying any tuition charge for the excess costs
incurred in educating the child in accordance with the provisions of section 22-20-109 (5).
(c) Within ninety days after the end of each budget year, each school district
shall provide to each charter school of the school district an itemized accounting of
all the actual special education costs that the school district incurred for the
applicable budget year and the basis of any per pupil charges for special education
that the school district imposed against the charter school for the applicable
budget year. If the itemized accounting includes services provided to the charter
school by school district personnel, the itemized accounting, at the charter school's
request, must include a list of the personnel positions and services provided by
persons in each position.
(4) The governing body of a charter school is authorized to accept gifts,
donations, or grants of any kind made to the charter school and to expend or use
said gifts, donations, or grants in accordance with the conditions prescribed by the
donor; however, no gift, donation, or grant shall be accepted by the governing body
if subject to any condition contrary to law or contrary to the terms of the contract
between the charter school and the local board of education.
(4.5) Except as provided in section 22-30.5-112.3 (2)(b), any moneys received
by a charter school from any source and remaining in the charter school's accounts
at the end of any budget year shall remain in the charter school's accounts for use
by the charter school during subsequent budget years and shall not revert to the
school district or to the state.
(5) Repealed. / (Deleted by amendment, L. 2004, p. 1583, � 10, effective June
3, 2004.)
(6) (Deleted by amendment, L. 2004, p. 1583, � 10, effective June 3, 2004.)
(7) A charter school shall comply with all of the state financial and budget
rules, regulations, and financial reporting requirements with which the chartering
school district is required to comply, including but not limited to annual completion
of a governmental audit that complies with the requirements of the department.
(8) (a) Notwithstanding any provision of this section to the contrary, a
chartering school district, under the circumstances specified in the contract
between the school district and the charter school pursuant to section 22-30.5-105
(2)(c)(IV), may withhold a portion of a charter school's monthly payment due
pursuant to this section.
(b) The chartering school district may withhold a portion of the payment due
to the charter school only until such time as the charter school complies with the
financial reporting requirements.
(9) (a) If a charter school determines that its chartering school district has
not forwarded to the charter school the amount due to the charter school in
accordance with the terms of the charter contract and the provisions of this section,
the charter school may seek a determination from the state board regarding
whether the chartering school district improperly withheld any portion of the
amount due to the charter school. A charter school that chooses to request a
determination pursuant to this subsection (9) of issues arising on or after July 1,
2004, shall submit the request within the next fiscal year following the fiscal year
in which the chartering school district may have improperly withheld funding;
except that, if the charter contract requires the charter school to complete any
requirements prior to seeking a determination from the department pursuant to this
subsection (9), the charter school shall submit the request no later than the end of
the next fiscal year following the fiscal year in which the charter school completes
said requirements.
(b) Upon receipt from a charter school of a request for a determination of
whether the chartering school district has improperly withheld any portion of the
amount due to the charter school, the state board shall direct the department to
review the terms of the charter contract and the financial information of the charter
school and the chartering school district and make a recommendation to the state
board regarding whether the chartering school district improperly withheld any
portion of the amount due to the charter school. The department shall request from
the chartering school district and the charter school all information necessary to
make the recommendation, including but not limited to audited financial data. The
chartering school district and the charter school shall provide the requested
information as soon as possible following the request, but in no event later than
thirty days after completion of the annual financial audit. The department shall
forward its recommendation to the state board within sixty days after receiving all
of the requested information from the chartering school district and the charter
school.
(c) At the next state board meeting following receipt of the recommendation
of the department pursuant to paragraph (b) of this subsection (9), the state board
shall issue its decision regarding whether the chartering school district improperly
withheld any portion of the amount due to the charter school. If the state board
finds that the chartering school district improperly withheld any portion of the
amount due to the charter school, the chartering school district shall pay to the
charter school, within thirty days after issuance of the decision, the amount
improperly withheld. In addition, the chartering school district shall pay the costs
incurred by the department in reviewing the necessary information to make its
recommendation. If the state board finds that the chartering school district did not
improperly withhold any portion of the amount due to the charter school, the
charter school shall pay the costs incurred by the department in reviewing the
necessary information to make its recommendation.
(d) If the chartering school district fails within the thirty-day period to pay
the full amount that was improperly withheld, the charter school may notify the
department, and the department shall withhold from the chartering school district's
state equalization payment the unpaid portion of the amount improperly withheld
by the chartering school district from the charter school and pay the unpaid portion
directly to the charter school.
(10) (a) If a charter school determines that a school district has not paid the
tuition charge for the excess costs incurred in educating a child with a disability as
required in section 22-20-109 (5), the charter school may seek a determination from
the state board in accordance with the provisions of subsection (9) of this section.
(b) If the state board determines that the school district has improperly
withheld moneys due to the charter school, the school district, within thirty days
after the state board's determination, shall pay to the charter school the amount
improperly withheld. In addition, the school district shall pay the costs incurred by
the department in reviewing the necessary information to make its
recommendation. If the school district fails, within the thirty-day period, to pay the
full amount that was improperly withheld, the charter school shall notify the
department, and the department shall withhold from the school district's state
equalization payment the unpaid portion of the amount improperly withheld by the
district and pay the unpaid portion directly to the charter school.
(c) If the state board finds that the school district did not improperly
withhold any portion of the amount due to the charter school, the charter school
shall pay the costs incurred by the department in reviewing the necessary
information to make its recommendation.
(11) (a) Notwithstanding any provision of this section to the contrary, a
district charter school that converts from an institute charter school pursuant to
section 22-30.5-504 (10) continues to receive, as calculated pursuant to section 22-30.5-513, the accounting district's adjusted per pupil revenues and at-risk
supplemental aid as the funding applied to the converted school before the
conversion; except that this subsection (11) does not apply if the converted school is
authorized by a small rural school district, as described in section 22-54-108
(3)(b)(IV).
(b) Repealed.
Source: L. 93: Entire article added, p. 1059, � 1, effective June 3. L. 94: (2)(a)
amended, p. 812, � 25, effective April 27; (1) and (3) amended, p. 1379, � 4, effective
May 25. L. 96: (5) amended, p. 1240, � 97, effective August 7. L. 97: (1) amended, p.
587, � 18, effective April 30. L. 99: (2)(a), (2)(b), (2)(c), and (3)(a) amended and
(2)(a.3), (2)(a.5), (2)(a.7), (2)(a.8), and (2)(b.5) added, p. 172, � 1, effective March 30;
(3)(a) R&RE and (4.5) added, p. 1257, �� 8, 7, effective June 2. L. 2001: (1) and
(2)(a)(III) amended and (2)(a.4) added, pp. 349, 339, 358, �� 11, 2, 25, effective April
16; (2)(a)(III) amended, p. 337, � 2, effective April 16. L. 2002: (1), (2)(a)(III)(A), (2)(a.3),
(2)(a.7), and (3)(a)(III) amended and (2)(a.5)(II.5), (2)(a.9), and (3)(a.5) added, pp. 1750,
1751, 1766, �� 25, 26, 34, effective June 7. L. 2003: (4.5) amended, p. 517, � 7,
effective March 5; (1), (2)(a)(III)(A), (2)(a.3), (2)(a.5)(I), and (2)(a.5)(II.5) amended, p.
2127, � 19, effective May 22. L. 2004: (2)(a)(III)(A), (2)(a.4)(III), (2)(c)(II), (2)(d), (5), and
(6) amended, (5) repealed, and (7), (8), (9), and (10) added, pp. 1583, 1591, �� 10, 25,
effective June 3; (2)(a)(III)(A), (2)(b.5), and (5) amended, p.1632, � 34, effective July 1. L. 2006: (2)(a.8) amended, p. 577, � 6, effective April 24; (1)(a) amended, p. 696, �
39, effective April 28; (1)(b) amended, p. 606, � 20, effective August 7. L. 2007: (2)(a.5)(II.5) and (2)(a.7) amended, p. 1090, �� 17, 19, effective July 1. L. 2008: (2)(a)(III)(A) amended, p. 1899, � 74, effective August 5. L. 2009: (2)(a.7) amended,
(SB 09-256), ch. 294, p. 1554, � 11, effective May 21; (1)(a) amended, (SB 09-292), ch.
369, p. 1962, � 57, effective August 5. L. 2010: (2)(a)(II), (2)(a.5)(III), and (2)(c)(I)
amended, (HB 10-1013), ch. 399, p. 1913, � 38, effective June 10. L. 2012: (2)(a.7)
amended and (2)(c)(III) added, (HB 12-1240), ch. 258, pp. 1316, 1311, �� 27, 10,
effective June 4. L. 2014: (3)(c) added, (HB 14-1292), ch. 243, p. 909, � 12, effective
May 21. L. 2016: (2)(a.4)(I), (2)(a.4)(II), and (3)(c) amended and (3)(a)(IV) added, (HB
16-1422), ch. 351, p. 1435, � 13, effective June 10; (11) added, (SB 16-208), ch. 271, p.
1124, � 1, effective August 10. L. 2019: (2)(c)(III) and (2)(e) amended, (HB 19-1262), ch.
245, p. 2397, � 5, effective May 21. L. 2021: (11)(b) repealed, (SB 21-268), ch. 222, p.
1175, � 13, effective June 11. L. 2022: (1)(a) amended, (HB 22-1295), ch. 123, p. 776, �
9, effective July 1; (2)(a.8)(III) added, (HB 22-1294), ch. 242, p. 1795, � 12, effective
August 10.4 L. 2024: (1)(a)(II), (2)(a.5)(II), (2)(a.5)(II.5), and (2)(e)(II)(B) amended, (HB
24-1448), ch. 236, p. 1529, � 35, effective May 23. L. 2025: (2)(a)(III)(A), (2)(a.5)(II),
(2)(a.8)(I), (2)(a.9), (2)(c)(II), (2)(e)(II)(B), (3)(a)(II), and (3)(a)(III) amended, (HB 25-1320), ch. 236, p. 1153, � 3, effective May 23.