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Expenditures in Excess of Appropriations

Concerning the controller's allowance of expenditures in excess of appropriations.

HB26-1178 2026 Regular Session Signed into Law State Revenue & Budget

Cost estimates

At the first note read
$0
FACT February 9, 2026
At the last note read
$0
FACT September 21, 2026
What it actually cost
not published
No Colorado source reports spending for one bill

Every figure here is an estimate by Legislative Council Staff on the date shown, about the version of the bill in front of them that day. It is not a cost.

The appropriation

The note states no appropriation is required.

An appropriation is money the legislature sets aside. It is not money spent.

The appropriation field, read from the note: No appropriation is required.

Bill summary

     Under current law, the controller may allow any state department, institution, or agency of the state, including any institution of higher education, to make an expenditure in excess of the amount authorized by an item of appropriation for the fiscal year if certain conditions are satisfied. One of those conditions is that the overexpenditure is necessary due to unforeseen circumstances arising while the general assembly is not meeting in a regular or special session. The act modifies that condition to also allow an overexpenditure when it is necessary due to a lapse in a federal appropriation that the joint budget committee determines is reasonably likely to occur while the general assembly is not meeting in regular or special session during which such overexpenditure can be legislatively addressed.

     The act also makes a conforming amendment to the process by which the general assembly can remove the spending restriction that the controller attaches to an overexpenditure. If a supplemental appropriation is enacted for the overexpenditure or a portion of it:

  • The controller's spending restriction is released in full; and
  • The department, institution, or agency of the state's overexpenditure authority ends.

FACT Bill summary by Colorado Legislative Council Staff, read 2026-09-23. Printed as published, word for word. Source: leg.colorado.gov (opens in a new tab)