Colorado Code § 30-25-106

Fund - purposes
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(1) The board of county commissioners is authorized to
appropriate money from the county general fund for all ordinary county expenses, including the
administrative expenditures of elective and appointive offices, library, agricultural extension
service, fire protection, fairs, advertising, airports, health, rodent control, water conservation,
weed control, pest control, predatory animal control, and all other general county purposes
authorized by law, except expenditures for public welfare, roads and bridges, debt service, public
hospitals, public works, contingencies, and purposes voted by the electors.
(2) The board of county commissioners is authorized to appropriate money from the
general fund derived from federal payment in lieu of taxes to public school districts containing
lands from which the payment is derived.
(3) Notwithstanding the provisions of subsection (1) of this section, the board of county
commissioners is authorized to transfer money from the county general fund to the county road
and bridge fund created in section 43-2-202 if the governor declares, by executive order or
proclamation, a disaster emergency in the applicable county pursuant to section 24-33.5-704 (4).
The board of county commissioners is authorized to make the transfers until eight years after the
date of the governor's declaration of an emergency in the county. The eight years begins the day
after the date of the governor's final declaration of an emergency for the disaster, including all
extensions to the declaration. Any county general fund money transferred into the county road
and bridge fund must be used for the purposes of disaster response and recovery in a manner
consistent with the permissible uses of money in the county road and bridge fund.

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