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Update to Rules for Administration of the Public School Finance Act (1 CCR 301-39)
Notice of Rulemaking Authority
Section 22-54-120, C.R.S., grants the State Board the authority to “make reasonable rules and regulations necessary for the administration and enforcement” of the Public School Finance Act of 1994. The current Rules for the Administration of the Public School Finance Act (PFSA) of 1994 are published in the 1 CCR 301-39. These rules define the requirements for students to be eligible for public school funding for “brick-and-mortar” public schools. These rules are further implemented through the 2024-2025 Student October Count Audit Resource Guide. Funding for online schools is addressed in separate rules, 1 CCR 301-71.
*NEW* Notice of Rulemaking for School Finance Rules – September 2025 SBE Meeting
Comments on the proposed rules are encouraged and can be sent to Jennifer Okes at okes_j@cde.state.co.us.
September 2025
Previous Notices
August 2025
- SBE Memo Transportation Fund Rules 1 CCR 301-14 (pdf)
- Transportation Fund Presentation (pdf)
- Redline Transportation Fund Rules (pdf)
- Clean Copy Transportation Fund Rules (pdf)
- SBE Memo Accounting and Reporting Rules 1 CCR 301-11 (pdf)
- Accounting and Reporting Presentation (pdf)
- Redline Accounting and Reporting Rules (pdf)
- Clean Copy Accounting and Reporting Rules (pdf)
- SBE Memo School Finance Rules 1 CCR 301-39 (pdf)
- School Finance Rulemaking Presentation (pdf)
- Redline School Finance Rules (pdf)
- Clean Copy School Finance Rules (pdf)
June 2025
- SBE Memo School Finance Rules 1 CCR 301-39 (pdf)
- School Finance Rulemaking Presentation (pdf)
- Redline School Finance Rules (pdf)
May 2025
- Notice of Rulemaking Memo - May 2025 (pdf)
- Redline version for May 2025 SBE meeting (pdf)
- May 2025 SBE Presentation (pdf)
March 2024
- Approved: Rules for the Administration of the Public School Finance Act of 1994 (1 CCR 301-39)
- Informational Session Presentation (PDF)
- Informational Session Presentation Recording (Vimeo link)
- March Memo for Rulemaking Hearing
- March SBE Presentation
- New Proposed Language for March SBE Meeting NEW - Added March 4th
- Full Redline for March SBE Meeting
- New Proposed Language for March SBE Meeting - clean
February 2024
- February Memo for Rulemaking Hearing
- February 14 SBE Presentation
- February 15 SBE Presentation
- New Proposed Language for February SBE Meeting
- Full Redline for February SBE Meeting
- Redline of Only New Proposed Language for February SBE Meeting
- Cost Benefit Analysis
- School Finance Rules FAQs
- Public Comments
- 12-12-23 through 01-07-24
- 12-13-23 to 2-6-24
December 2023
- Notice of Rulemaking Memo
- December 13 SBE Presentation
- Redline for December SBE Meeting
- Redline with Annotations for December SBE Meeting
Please contact Adam Van Alstyne at van_alstyne_a@cde.state.co.us or Kim Reeves at reeves_k@cde.state.co.us at if an alternate version of a document on this page is needed.
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