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Update to Rules for Administration of the Public School Finance Act of 1994 (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 2025-2026 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 – October 2025 SBE Meeting
Comments on the proposed rules are encouraged and can be sent to Jennifer Okes at okes_j@cde.state.co.us.
October 2025
- SBE Rulemaking Hearing Clean Transportation Rules 1 CCR 301-14 (pdf)
- SBE Rulemaking Hearing Red-line of Transportation Rules 1 CCR 301-14 (pdf)
- SBE Rulemaking Hearing Memo on Vote for Transportation Rules 1 CCR 301-14 (pdf)
- SBE Rulemaking Hearing Clean Accounting & Finance Rules 1 CCR 301-11 (pdf)
- SBE Rulemaking Hearing Redline of Accounting & Finance Rule 1 CCR 301-11 (pdf)
- SBE Rulemaking Hearing Memo on Vote for Accounting & Finance Rules 1 CCR 301-11 (pdf)
- SBE Presentation for Rulemaking Hearing October 2025 (pdf)
Past Notices
Please contact Kim Reeves at reeves_k@cde.state.co.us at if an alternate version of a document on this page is needed.

