§ 11-22. Program requirements to be included in contract.

Any contract between the city and a non-profit corporation for disbursement of the Denver preschool tax revenues shall include the following provisions and requirements:

(1)

Any expenditure of Denver preschool tax revenues under the contract shall be subject to annual appropriation by the city council.

(2)

No more than seven (7) percent of the Denver preschool tax revenue received by the corporation in any year shall be spent on administrative expenses. For purposes of this limitation, "administrative expenses" shall mean salaries and office expense related to any staff or employees of the corporation; any expenses reimbursed to members of the board of directors or the board of advisors; routine business expenses such as insurance, accounting and legal expenses; and any similar overhead expenses incurred by the corporation. The term "administrative expenses" shall not be deemed to include any fees or expenses paid to third-party contractors or consultants to assist in the development or administration of the Denver preschool program.

(3)

At least ninety-three (93) percent of Denver preschool tax revenue received by the corporation in any year shall be used for the following purposes only:

(i)

Tuition credits administered in accordance with the requirements of subsection (4) of this section.

(ii)

Outreach to parents and the Denver community and assistance with enrollment in preschools.

(iii)

Technical assistance and direct grants to preschool providers meeting the requirements of subsection (5) of this section, for the purpose of improving the quality of pre-school programs and services.

(iv)

Contracting with qualified experts to design and assist with the implementation of a quality improvement system for preschools, including an objective quality rating system for preschools.

(v)

Measurement of the performance of the Denver preschool program and the preparation of reports to city officials and to the public on the performance of the program.

(4)

Tuition credits funded pursuant to the Denver preschool program shall comply with the following standards and requirements:

(i)

Any Denver resident who is a parent or legal guardian of any preschool-aged child who is also a Denver resident shall be eligible for a tuition credit to be used to enroll that child in preschool in the year prior to the year in which the child will be eligible for kindergarten in accordance with state law. Should the board of directors determine that funds are available to expand the program to serve a younger population of Denver residents, it may do so at its discretion through measures the board finds appropriate if such an expansion is permissible under applicable law and can be achieved in accordance with the non-profit corporation's contract with the city.

(ii)

Tuition credits shall be administered on a sliding scale, with the amount of the credit being inversely related to the family income of the recipient, and with this sliding scale to be more specifically determined by the board of directors.

(iii)

Tuition credits shall be administered on a sliding scale, with the amount of the credit being related to the rated quality of the preschool provider with whom the credit is used, and with this sliding scale to be more specifically determined by the board of directors.

(iv)

Tuition credits shall be utilized at the discretion of the parent or guardian at any qualified preschool as set forth in subsection (5) of this section.

(v)

Other specific criteria and procedures for the disbursement of tuition credits shall be determined by the board of directors.

(5)

In order to be qualified for the use of tuition credits and for the receipt of technical assistance or direct grants, a preschool provider shall meet the following minimum requirements:

(i)

The preschool shall be duly licensed under the Colorado Child Care Licensing Act, C.R.S. § 26-6-101 et seq., as amended, and the provisions of this chapter 11, or shall be an early childhood education program administered by Denver Public Schools pursuant to the Colorado Preschool Program Act, C.R.S. § 22-28-101 et seq., as amended.

(ii)

The preschool provider shall agree to participate in a three-part quality improvement system that includes an introduction to quality, regular and objective quality ratings as prescribed by the board of directors, and development and implementation of a quality improvement plan for the preschool.

(iii)

The preschool shall meet such other specific criteria and standards as shall be determined by the board of directors.

(6)

Not less than once annually, the corporation shall report to the mayor, the city council, the auditor, and the public the following information:

(i)

The number of children receiving tuition credits in Denver.

(ii)

The number of quality rated preschool providers in Denver.

(iii)

The long-term academic success of children who have participated in the Denver preschool program, to the extent such information is available to the board in future years.

(iv)

Audited financial statements for the corporation, including full reports on expenditures for the prior fiscal year and anticipated budgets and work plans for the ensuing fiscal year.

(7)

In administering the Denver preschool program or expending any monies derived from the Denver preschool tax, the corporation shall not discriminate against any person on the basis of race, color, religion, national origin, gender, age (except as to the age of children qualifying for tuition credits), military status, sexual orientation, gender variance, marital status, or physical or mental disability.

(Ord. No. 556-06, § 6, 8-7-06; Ord. No. 449-14, § 6, 8-11-14)