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Pub. Date
1998.
Description
The Capital Construction Accounting Guidelines have been developed by the State Controller's Office (SCO) for agency personnel to follow when a controlled maintenance/capital construction (construction) project has been authorized by legislative action. If agency personnel follow the procedures contained in these guidelines, the agency should be in compliance with both the requirements of statutes governing the fiscal administration of capital construction...
Pub. Date
2022.
Description
This primer begins with a discussion of Colorado's tax burden and how the taxes people and businesses pay in Colorado are distributed among local, state, and federal governments. It then focuses on the sources of revenue that fund the Colorado state budget and constitutional limits on that revenue.
Author
Series
Issue brief volume 18-09
Description
In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's lease payments. COPs give the state the flexibility to build capital facilities even when funds are not available to pay for projects on a pay-as-you-go basis....
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