CO HB1182

Creates a new accounting requirement for school districts to track student transfers between charter and non-charter schools within the same budget year starting in the 2017-18 school year.

Defines "excess student revenue" as a percentage of per pupil revenue plus state and federal program money, with percentages declining based on when the transfer occurs: 75% before January 1, 50% January 1-March 1, and 25% on or after March 1.

Requires charter schools to reimburse their chartering school district for excess student revenue when students transfer from charter to non-charter schools, offset by excess revenue from students transferring in the opposite direction.

Allows charter schools and districts to negotiate reimbursement sources and timelines, with districts authorized to withhold future distributions to charter schools if agreements are not met or payments are not made.

Requires charter schools to reimburse the chartering district for students transferring to non-charter schools in other districts, with the chartering district then forwarding those funds to the receiving district.