{"data":{"id":"us-co/c.r.s.-22-44-106","jurisdiction":"us-co","citation":"C.R.S. § 22-44-106","heading":"Contingency reserve - operating reserve.","body":"(1) Repealed.\n\n(2) A board of education may provide for an operating reserve in the general fund, which reserve shall not exceed fifteen percent of the amount budgeted to the general fund for the current fiscal year. Such operating reserve shall not be appropriated nor shall any moneys therein be expended during the fiscal year covered by the budget, but such moneys shall be a continuing reserve and be considered as a beginning general fund balance for the next following fiscal year.","path":["Title 22 - EDUCATION","Article 44 - Budget Policies and Procedures","Part 1 - SCHOOL DISTRICT BUDGET LAW"],"source_url":"https://olls.info/crs/crs2026-title-22.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"56f5adf00168fe0a4e12cb8817e2732d66ce26053cded4171148f23825719064","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-22-44-105","next":"us-co/c.r.s.-22-44-107"},"notice":"GroundRules: Original legal text. Not legal advice."}