Hospitals are charged fees of various amounts per nightly stays and outpatient services provided

Reclaimed water has a lower energy requirement , compared to the ground water .Due to lack of data, global average values for each product’s water footprint were used here. Further studies can increase the analysis’ resolution to the county level and further. More informative results and less uncertainty should be expected when the scale of each geographical subdivision is smaller. One alternative can be resorting to the spatial distribution of precipitation, evapotranspiration and irrigation. Given the fact that precipitation combined with evapotranspiration and irrigation represents the gross water use in agriculture, and that the types of agricultural production are location-specific, hence relationships between types of agriculture production and water use can be established. The results of this research could help fostering some new regulations to rule the management of water and energy resources in Califtornia, as well as to encourage applications of more energy efficient water supply and water treatment technologies.In 2015, Colorado’s population growth outpaced every state in the nation except for North Dakota . The sustained migration to the state is such that many expect Colorado to receive an additional congressional seat following the 2020 census and House reapportionment . This population boom has contributed to numerous economic opportunities and challenges. Many of these are reflected in the state’s budget.

Governor John Hickenlooper, who narrowly won reelection over Republican challenger Bob Beauprez in 2014, plastic plant pot submitted his budget proposal to the General Assembly in November 2015. Among the most notable features of the governor’s $27 billion budget are $373 million in spending reductions and $189 million in potential refunds to state residents through the Taxpayer’s Bill of Rights . Total General Fund spending in the governor’s budget is $10.4 billion. Relative to the prior fiscal year, the $27 billion in total spending represents a decrease of 0.4 percent, while the General Fund budget is a 0.9 percent increase . This year’s budgeting is characterized by more uncertainty than in previous years. A downturn in the oil and gas industry has negatively affected the state’s economy, and some economists are speculating that a recession may be on the horizon . The economic outlook from the governor’s Office of State Planning and Budgeting claims that although economic growth has slowed, the state is navigating the current environment relatively well. The governor’s letter to the Joint Budget Committee claimed, “Economic conditions in Colorado remain among the most favorable in the United States” . Governor Hickenlooper noted the economic gains related to individuals and businesses moving into the state. While the state’s energy industry has taken a downturn, the OSBP describes a statewide economic environment that is “positive” overall. The preliminary estimate from the Bureau of Labor statistics of Colorado’s seasonally adjusted unemployment rate in January 2016 was 3.2 percent . Only four states had a lower unemployment rate.1 The January estimate from the BLS was below the December 2015 mark of 3.5 percent, making Colorado one of 10 states with a statistically significant decrease in month-to-month unemployment during this period.

The state’s continued overall job growth is particularly notable given the importance of the energy industry to the state’s economy and when considering that 6,700 oil, gas, and mining jobs were lost in 2015. Losses in this sector, however,were offset by gains in others as the state posted its 51st consecutive month of job growth. In fact, the January 2016 unemployment rate is nearly 1 percent lower than the January 2015 figure. After a decrease in 2009, the past six years have each witnessed increases in gross state product averaging about 2.5 percent. The most recent GSP report from the Bureau of Economic Analysis shows Colorado’s GSP growth in the third quarter of 2015 at 2.4 percent, which outpaced national GDP growth . Per capita income levels have also been increasing, although at a rate lower than most other states . For nearly 25 years, TABOR has strongly influenced Colorado’s budgeting process. Ratified into the state constitution in 1992, TABOR imposes strict limits on state and local government revenue and spending. According to the National Conference of State Legislatures , Colorado is one of only three states that impose such restrictions on both revenue and spending. Oregon and Oklahoma also have formal limitations on each. Though the specifics can become complicated, generally state residents receive tax refunds when state revenues exceed projections. All tax increases, including the imposition of new taxes, are subject to voter authorization. Past and future modifications to TABOR, such as the passage of Referendum C in 2005, also require approval from the public. In 2013, voters approved proposition AA, which imposed tax rates on recreational marijuana sales including a base sales tax of 2.9 percent plus an additional 10 percent sales tax, as well as a 15 percent excise tax.

Because state revenue in the 2014–2015 fiscal year subject to the TABOR spending limit exceeded projections, Coloradans were eligible for tax refunds. Instead of automatically processing refunds, state legislators referred proposition BB to Colorado voters in the fall election. The passage of this proposition allowed the state to keep approximately $66 million.2 A unique aspect of this year’s budget process is the constitutionality of the governor’s proposal to reclassify hospital provider fees as a means to obviate the potential for similar taxpayer refunds next year. The controversy surrounding this proposal is discussed in detail in the following section. Finally, Colorado continues to receive national and international attention over the legalization of recreational marijuana. Though revenues associated with the legalized recreational marijuana have fallen short of early government forecasts, marijuana tax revenue continues to steadily grow. The first year of recreational sales totaled approximately $313 million. Medical sales totaled nearly $386 million. These sales figures translated into about $44 million in recreational marijuana taxes and $76 million in total tax revenue, which also includes marijuana business application and licensing fees. Combined marijuana sales in 2015 climbed to nearly $1 billion. Recreational marijuana sales were nearly $588 million, while medical sales increased to $408 million . This substantial increase in sales, particularly in the retail market, increased the tax revenue collected to more than $135 million. While state officials continue to study the societal and economic effects of marijuana legalization, the budg-etary aspect remains complex with many moving pieces, including the possibility of taxpayer refunds under TABOR. The current Colorado General Assembly is closely, and often bitterly, divided by party. Democrats hold 34 of 65 seats in the House for a slim majority in the chamber. Republicans control the other chamber by a single seat with an 18‒17 party division in the state Senate. An analysis of roll call voting in state legislatures concluded that the Colorado legislature is among the most ideologically polarized in the nation . The presence of divided government and greater ideological polarization has produced some substantial parThisan conflicts over policy and spending. However, similar to the fissures being exposed within the Republican Party in Congress, some notable party deffections have occurred in the Colorado legislature when Republican legislators have voted against their party leadership. An analysis by the Denver Post identified eight Senate Republicans who often deviated from party leaders, particularly on taxes, spending, and social issues. The report likened these legislators to the congressional Freedom Caucus of conservative Republicans. The percolating division among Republicans was deemed “a less-noticed dynamic, poised to detonate in the election-year term,” which “threatens the party’s efforts to present a unified front” . Given the narrow margins that exist in each chamber, small numbers of parThisan deffections can tip the balance on closely divided issues, nursery pots including the budget. State departments must outline their strategic plan in addition to an itemized budget request when submitting annual funding requests to the OSPB. The governor’s budget request is submitted to the legislature in the fall. After consideration by the Joint Budget Committee , the full legislature typically passes the budget in May in time for the start of the fiscal year on July 1. Last November, Governor Hickenlooper presented his proposed budget for the 2016–2017 fiscal year.

Among the funding priorities designated in the governor’s request were K-12 and higher education, human services, corrections, transportation, and health care financing . Before delving further into the specifics of the state budget, it is first important to detail the controversy surrounding hospital fees. In January 2016, the Colorado Independent declared that in advance of the commencement of the new legislative session, “three words have dominated debate at the Capitol: Hospital Provider Fee” . The issue came to prominence when Governor Hickenlooper proposed reclassifying the fee as the means to circumvent TABOR restrictions. The state received nearly $700 million in revenue from these hospital fees in the prior fiscal year . The importance of these fees is magnified when considering the federal government provides matching funds designated for the state to use on a variety of health care related services and programs. For future years, the governor’s proposal seeks to reclassify the hospital provider fee as an enterprise, or government-owned business. From the governor’s perspective, the benefit of such a reclassification would be that hospital provider fees would be designated as enterprise funds, which would not count toward the state revenue figure under TABOR. If the proposal were to fail, taxpayer refunds would most likely be triggered for the following year. Republicans have largely opposed Hickenlooper’s proposal, although an opinion recently issued by Republican Attorney General Cynthia Coffman held that the proposal to create an enterprise to oversee and administer the hospital provider fee would be constitutional. Coffman ar-gued that such a proposal would meet the three qualiftications necessary to create an enterprise. Prior to this opinion’s release, the Senate minority leader touted a legal opinion from the Office of Legislative Legal Services arguing that the reclassification of hospital provider fees into an enterprise would be unconstitutional. While it is possible that Coffman’s opinion may be influential in the ensuing debate over the issue, Republican opposition to the proposal in the legislature is expected to remain robust. All 31 House Republicans voted against a May 2015 bill to reclassify and administer the fee as an enterprise. Despite this unanimous opposition, the bill passed the chamber with all Democrats voting in favor . The measure died in the Republican-controlled Senate without a vote. Since the two chambers remain divided, a similar result in 2016 would not be surprising. Other aspects of the budget, including those surrounding education, will also be subject to parThisan divisions. Due in large part to constitutionally mandated funding increases, spending on K-12 education is expected to consume 36 percent of all General Fund appropriations. Proposed spending on health and human services represents an additional 33 percent. Table 1 reports the General Fund spending requests in the upcoming fiscal year in addition to the current funding levels. The governor’s 2016–2017 budget proposed increasing appropriations from the General Fund for most state departments with modest to substantial decreases to others. The General Fund appropriation for K-12 education is proposed to increase by $225 million to a total amount of $3.79 billion. Adequately funding education has been a priority of Governor Hickenlooper throughout his two terms in office. After unsuccessfully campaigning for the passage of Amendment 66, which would have increased personal income tax rates to generate revenue earmarked for K-12 education, Hickenlooper has worked to increase education funding annually in the aftermath of its defeat. The budget for the upcoming fiscal year increases total spending on K-12 education by more than 2 percent to a total fund allocation of nearly $5.5 billion, which equates to an increase in per-pupil funding of $103, bringing total per pupil funding to about $7,400. Though this increase is substantial, especially when considered relative to other departments, the spending increases in this area are disproportionately less than in recent years. Higher education is among those areas proposed to receive funding cuts to offset the increase in K-12 spending. The share of the budget devoted to higher education is nearly $19 million less than last year’s amount, which corresponds to a 2.2 percent reduction in General Fund spending. A funding cut of this magnitude is expected to produce subsequent tuition increases around 9 percent.