Colorado Code § 25-4-1405

AIDS and HIV prevention fund - administration - limitation
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(1) There
is hereby created in the state treasury the AIDS and HIV prevention fund, referred to in this
section as the "fund", which consists of moneys that may be appropriated to the fund by the
general assembly. The moneys in the fund are subject to annual appropriation by the general
assembly for the direct and indirect costs associated with the implementation of the program.
Any moneys in the fund not expended for the purpose of the program may be invested by the
state treasurer as provided by law. All interest and income derived from the investment and
deposit of moneys in the fund must be credited to the fund. Any unexpended and unencumbered
moneys remaining in the fund at the end of a fiscal year remain in the fund and shall not be
credited or transferred to the general fund or another fund.
(2) Pursuant to section 24-75-1104.5 (1.7)(g), C.R.S., and except as otherwise provided
in section 24-75-1104.5 (5), C.R.S., for the 2016-17 fiscal year and for each fiscal year thereafter
so long as the state receives moneys pursuant to the master settlement agreement, the state
treasurer shall annually transfer to the fund three and one-half percent of the total amount of the
moneys received by the state pursuant to the master settlement agreement, not including attorney
fees and costs, during the preceding fiscal year. The state treasurer shall transfer the amount
specified in this subsection (2) from moneys credited to the tobacco litigation settlement cash
fund created in section 24-22-115, C.R.S.
(3) The department may receive up to five percent of the moneys annually appropriated
by the general assembly to the department from the fund created in subsection (1) of this section
for the actual costs incurred in administering the program.

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