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Gifted Education Budget

Gifted Education Budget Overview


Exceptional Children's Educational Act (ECEA) Rules defines "Budget" as:

"...the annual plan for gifted education which reflects the collaborative efforts of the AU and cost of implementing the program elements and the student goals stated in the annual comprehensive program plan.” [12.02(2)(k)


The annual reported budget for gifted education reflects the collaborative efforts of the Administrative Unit (AU) and the cost of implementing the gifted program elements. AUs oversee and provide educational services to gifted students and professional development opportunities for educators. These services may be supported through four different funding sources. According to Colorado Statute 12.02(2)(k), AUs must submit a gifted programming Annual Budget report and an Expended Budget report. All reports are completed in the Data Management System (DMS). Based on the funding source, there are specific guidelines for how funds may or may not be expended. An appraisal of AU budget reports is an element of the Colorado Gifted Education Review (CGER) process.

Annual Budget Report

A budget report that details how the AU plans to spend all gifted funds to support gifted programming services for the upcoming school year.  The AU submits the Annual Budget in the Data Management System (DMS) after the General Assembly approves the state budget and state distributions are approved by the State Board of Education.

Expended Budget Report

A budget report that details the exact expenditures to support gifted programming from the previous school year.

Budget reports are due to CDE by September 30.

Key Indicators for Implementation:

  • An annual budget plan is submitted to the state which reflects collaborative efforts of the AU and cost of implementing the program elements.
  • The annual budget details the funding contributed by the AU and supplemental funding from the Colorado Department of Education
  • State funds are used to support one or more of the following:
    • Salaries for licensed and endorsed staff that primarily serve gifted students;
    • Professional development for gifted education;
    • Program options and affective guidancet to support ALPs; and
    • Materials to support gifted instruction and programming.
  • Administrative costs, technology and equipment may not exceed collectively 20% of the AU's annual distribution.
  • AUs may contract with other AUs to establish and maintain gifted programming.
  • AUs shall maintain an inventory record of all equipment purchased with state funds. The record must be maintained for the useful life of the equipment. The AU’s capital asset policy establishes criteria for when an equipment item must be capitalized and when it is included on the AU’s inventory records.

Links to resources for Budget:

Budget Guidance Document

Additional Budget Resources

Note: If you are not able to access the resources or need additional support, please contact the Office of Gifted Education Gifted Program Administrator.

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