CO SB153

Beginning July 1, 2027, school districts must report financial information for both the district level and each individual traditional public school on their public websites in downloadable, accessible, and sortable formats

Required disclosures expand to include itemized revenue sources (local, state, federal, private, gifts/grants/donations of $500+, investment income, property income) with source names, amounts, and intended purposes

Actual expenditures must be itemized for marketing, student recruitment, lobbying, contractors, and education management providers, including recipient names, amounts, and purposes

Rural school districts with fewer than 1,000 K-12 students are exempt from school-level expenditure reporting, except for expenses charged to district charter schools

School districts collecting additional mill levy revenue must publicly report their distribution plans or detailed statements showing total amounts collected, distributions to specific student populations, and per-pupil amounts distributed to charter and innovation schools