(1) As used in the annual general appropriation act, the following definitions and general provisions shall apply for the headnote terms preceding and specifying the purpose of certain line items of appropriation:
(a) (I) "Capital outlay" means:
Equipment, furniture, motor vehicles, software, and other items that have a usefullife of one year or more;
Alterations and replacements, meaning major and extensive repair, remodeling, oralteration of buildings, the replacement thereof, or the replacement and renewal of the plumbing, wiring, electrical, fiber optic, heating, and air conditioning systems therein;
New structures, meaning the construction of entirely new buildings, including thevalue of materials and labor, either state-supplied or supplied by contract; or
Nonstructural improvements to land, meaning the grading, leveling, drainage, irrigation, and landscaping thereof and the construction of roadways, fences, ditches, and sanitary and storm sewers.
(II) "Capital outlay" does not include those things defined as capital construction, capital renewal, or controlled maintenance in section 24-30-1301 (2), (3), and (4).
"Centralized appropriation" means the appropriation of funds to an executive directorof a department or a central administrative program intended for subsequent allocation and expenditure at and among a department's divisions, programs, agencies, or long bill groups in order to reflect the amount of such resources actually used in each program or division. Such centralized appropriations may include salary survey, merit pay or anniversary increases, senior executive service, shift differential, group health and life insurance, capital outlay, ADP capital outlay, information technology asset maintenance, legal services, purchase of services from computer center, multiuse network payments, vehicle lease payments, leased space, lease purchase, payment to risk management and property funds, short-term disability insurance, utilities, communications services payments, amortization equalization disbursements, supplemental amortization equalization disbursements, administrative law judge services, and centralized ADP. As provided in paragraph (l) of this subsection (1), capital outlay is included within the appropriation for "operating expenses".
"Communications services payments" means payments to the office of informationtechnology created in section 24-37.5-103 for the cost of services from the state's public safety communications infrastructure.
(I) Except as otherwise provided in subparagraph (IV) of this paragraph (d), "fulltime equivalent" or "FTE" means the budgetary equivalent of one permanent position continuously filled full time for an entire fiscal year by elected state officials or by state employees who are paid for at least two thousand eighty hours per fiscal year, with adjustments made to:
Include in such time computation any sick, annual, administrative, or other paidleave;
Exclude from such time computation any overtime or shift differential paymentsmade in excess of regular or normal hours worked and any leave payouts upon termination of employment; and
Account for the actual number of work hours in a given fiscal year.
"Full-time equivalent" or "FTE" does not include contractual, temporary, or permanent seasonal positions.
As used in this paragraph (d), "state employee" means a person employed by thestate, whether or not such person is a classified employee in the state personnel system.
For purposes of higher education professional personnel and assistants in residentinstruction and professional personnel in organized research and activities relating to instruction, "full-time equivalent" or "FTE" means the equivalent of one permanent position continuously filled for a nine-month or ten-month academic year.
The number of FTE specified in a particular item of appropriation is the numberutilized to calculate the amount appropriated and necessary to fund any combination of part-time positions or full-time positions equal to such number for the fiscal year to which the annual general appropriation act pertains in accordance with the definition contained in subparagraphs (I) and (II) of this paragraph (d) and is not a limitation on the number of FTE that may be employed. No department shall make a material change in the number of FTE specified in a particular item of appropriation prior to notifying the joint budget committee in writing of such change.
"Health, life, and dental" means the state contribution for group benefits plans pursuant to section 24-50-609. These contribution amounts shall be effective in accordance with section 24-50-104 (4)(d)(II).
"Indirect cost assessment" means reimbursements made to an agency of the state from federal funds, other nonstate funds, cash funds, or reappropriated funds for the indirect expenses that have been incurred by the state in operating such programs. These recoveries are made by the departments using the approved indirect cost rate, as required by the state fiscal rules.
"Leased space" means the use and acquisition of office facilities and office and parking space pursuant to a rental agreement.
"Lease purchase" means a capital lease as defined in the generally accepted accounting principles issued by the governmental accounting standards board that the controller prescribes for the state as specified in section 24-30-202 (12).
"Legal services" means the purchase of legal services from the department of law;however, up to ten percent of the amount appropriated for legal services may instead be expended for operating expenses, contractual services, and tuition for employee training.
"Motor vehicle" means a motor truck designated three-quarters of one ton or less,automobile, or other self-propelled vehicle.
"Multiuse network payments" means payments to the department of personnel for thecost of administration and the use of the state's telecommunications network.
"Operating expenses" means those supplies, materials, items, services, and travelrelated expenses needed to administer the programs delegated to the departments, except for personal services, legal services, or capital construction.
"Personal services" means:
All salaries and wages, including overtime, whether to full-time, part-time, or temporary employees of the state, and also includes the state's contribution to the public employees' retirement association and the state's share of federal medicare tax paid for state employees;
Professional services, meaning services requiring advanced study in a specializeddiscipline that are rendered or performed by firms or individuals for the state other than for employment compensation as an employee of the state, including but not limited to accounting, consulting, architectural, engineering, physician, nurse, specialized computer, and construction management services. No appropriation for such services shall be expended on the provision of legal services by the department of law or by a private attorney or law firm prior to notifying the joint budget committee in writing of such change. Payments for professional services shall be in compliance with section 24-30-202 (2) and (3).
Temporary services, meaning clerical, administrative, and casual labor rendered orperformed by firms or individuals for the state other than for employment compensation as an employee of the state. Payments for temporary services shall be in compliance with section 2430-202 (2) and (3).
Tuition, meaning payments for graduate or undergraduate courses taken by stateemployees at institutions of higher education; or
Payments for unemployment claims or insurance as required by the department oflabor and employment.
"Pueblo data entry center payments" means payments to the department of personnelfor the cost of data entry services from the data entry center.
"Purchase of services from computer center" means the purchase of automated dataprocessing services from the general government computer center.
"Short-term disability" means the state contribution for employee short-term disability pursuant to section 24-50-603 (13).
"Utilities" means water, sewer service, electricity, payments to energy service companies, purchase of energy conservation equipment, and all heating fuels.
"Vehicle lease payments" means the annual payments to the department of personnelfor the cost of administration, repayment of a loan from the state treasury, and lease-purchase payments for new and replacement vehicles.
(2) (a) When it is not feasible, due to the format of the annual general appropriation act, to set forth fully in the line item description the purpose of an item of appropriation or a condition or limitation on the item of appropriation, the footnotes at the end of each section of the annual general appropriation act are provisions that set forth such purposes, conditions, or limitations. Such provisions are intended to be binding portions of the items of appropriation to which they relate to the extent that those purposes, conditions, or limitations are integral to the appropriation and are not, in accordance with the Colorado supreme court decision in Colorado General Assembly v. Owens, 136 P.3d 262 (Colo. 2006), conditions reserving to the general assembly powers of close supervision over the appropriation.
(b) The footnotes may also contain an explanation of any assumptions used in determining a specific amount of an appropriation. However, such footnotes shall not contain any provision of substantive law or any provision requiring or requesting that any administrative action be taken in connection with any appropriation. Footnotes may set forth any other statement of explanation or expression of legislative intent relating to any appropriation.
Where no purpose is specified or where a special program is specified, the appropriation shall be for operating expenses and personal services.
Expenditures of funds appropriated for the purchase of goods and services shall be inaccord with section 17-24-111, C.R.S., which requires institutions, agencies, and departments to purchase such goods and services as are produced by the division of correctional industries from said division.
Source: L. 2008: Entire section added, p. 153, § 2, effective March 24. L. 2009: (1)(h) amended, (HB 09-1218), ch. 132, p. 570, § 2, effective July 1; (1)(c) amended, (HB 09-1150), ch. 309, p. 1667, § 6, effective August 5. L. 2012: (1)(d)(I) amended, (SB 12-112), ch. 32, p. 126, § 1, effective August 8; (1)(b) amended, (HB12-1321), ch. 260, p. 1352, § 13, effective September 1. L. 2014: (1)(a)(II) amended, (HB 14-1387), ch. 378, p. 1845, § 47, effective June 6.
Cross references: (1) For the legislative declaration contained in the 2008 act enacting this section, see section 1 of chapter 57, Session Laws of Colorado 2008.
In 2012, subsection (1)(b) was amended by the "Modernization of the State Personnel System Act". For the short title and the legislative declaration, see sections 1 and 2 of chapter 260, Session Laws of Colorado 2012.
For the legislative declaration in HB 14-1387, see section 1 of chapter 378, SessionLaws of Colorado 2014.