CO HB1216

Requires the Department of Revenue, Department of Education, and Department of Transportation to implement zero-based budgeting for FY 2026-27, with all state agencies in principal departments required to comply starting FY 2027-28

Zero-based budgeting requires all expenses (existing and new) to be justified each fiscal year, with every function analyzed for its needs and costs

Office of State Planning and Budgeting must develop and distribute digital training materials, provide virtual training sessions starting FY 2026-27, and submit annual effectiveness reports to the Joint Budget Committee starting FY 2027-28

All zero-based budget requests must be publicly accessible on the General Assembly's website

State Auditor must conduct periodic audits to ensure agency compliance, with no additional appropriations provided for implementation