C.R.S. § 39-28-503

The proposition EE refund cash fund is hereby created in the state treasury. In accordance with section 26.5-4-209 (6), the fund consists of twenty-three million six hundred fifty thousand dollars transferred from the preschool programs cash fund created in section 26.5-4-209 and, if applicable, the general fund. The money in the fund is restricted from use until January 1, 2024, and is not included in the year-end balance required by section 24-75-201.1 (1)(d)(XXIII).