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CO HB1178

CO HB1178
Expenditures in Excess of Appropriations


summary

Introduced
02/06/2026
In Committee
02/18/2026
Crossed Over
02/17/2026
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Joint Budget Committee. Under current law, the controller may allow any 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 bill modifies that condition to also include when an overexpenditure 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 bill 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 bill requires that: ! The controller's spending restriction is released in full; and ! The department, institution, or agency of the state's overexpenditure authority ends.

AI Summary

This bill modifies existing law to allow state departments, institutions, or agencies, including higher education institutions, to spend more than their allocated budget (an overexpenditure) under certain conditions, even when the General Assembly is not in session. Previously, this was only allowed for unforeseen circumstances. Now, it also permits overexpenditures if there's a gap in federal funding that the Joint Budget Committee, a group of legislators overseeing budget matters, believes is likely to happen while the General Assembly cannot address it. The bill also clarifies that if the General Assembly later approves a supplemental appropriation to cover the overexpenditure, any spending restriction placed on the agency will be lifted, and the agency's authority to overspend will end.

Committee Categories

Budget and Finance

Sponsors (8)

Last Action

Senate Third Reading Passed - No Amendments (on 02/20/2026)

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