丹佛市设定三项税收基金行政支出上限 市长10月7日签署生效
丹佛市议会10月5日通过三项条例，为三个由税收资助的项目设定行政支出上限，市长于10月7日签署批准。据本地媒体 The Badger 依据市议会会议记录报道，上限针对的是管理这些基金的非盈利机构的行政开支，而非可用于拨款或学生资助的总额。
根据新条例，负责运营 Caring for Denver（关爱丹佛）和丹佛学前教育计划（Denver Preschool Program）的非盈利机构，每年可用于行政支出的比例不得超过当年税收收入的7%；Prosperity Denver（丹佛繁荣计划）的上限为5%；市政府自身的行政成本在每项基金中上限为1%。
Caring for Denver 条例还规定，该基金每年至少10%的收入须用于市政府的应对项目，包括监禁替代方案、联合响应员与替代性响应项目，以及一线人员培训；在条例生效后的头两年，另有10%须用于建设一处为有心理健康或药物滥用需求人群提供监禁替代服务的设施。丹佛学前教育计划条例保留了市政府对非盈利机构合作协议的审计权，要求合同支出必须用于惠及丹佛居民的学前教育项目与服务，并继续接受市议会每年的拨款审批。
Prosperity Denver 条例将原“丹佛大学可负担基金”（Denver College Affordability Fund）更名为 Prosperity Denver，要求该非盈利机构至少每年报告受助学生情况、学生进展、财务状况与工作计划。该基金0.08%的销售与使用税将延续至2030年12月31日。三项条例的第1节均定于2027年1月1日生效。
Denver Caps Administrative Spending in Three Tax-Funded Programs, Mayor Signs Oct. 7
The Denver City Council on Oct. 5 approved three ordinances setting administrative-spending caps for three tax-funded programs, which the mayor signed on Oct. 7. According to local outlet The Badger, citing city council records, the caps apply to the nonprofits' administrative spending, not the total amount available for grants or student assistance.
Under the new ordinances, the nonprofits administering Caring for Denver and the Denver Preschool Program may spend no more than 7% of annual tax revenue on administration; the cap for Prosperity Denver is 5%. The city's own administrative costs are capped at 1% for each fund.
The Caring for Denver ordinance also directs at least 10% of annual revenue to city responses including alternatives to jail, co-responder and alternative-response programs, and first-responder training. For the first two years after the ordinance takes effect, another 10% is directed to developing a facility offering alternatives to jail for people with mental health or substance-use needs. The Denver Preschool Program ordinance keeps the city's agreement with the nonprofit subject to audit, requiring contract spending to support preschool programs and services benefiting Denver residents, subject to annual City Council appropriations.
The Prosperity Denver ordinance renames the Denver College Affordability Fund as Prosperity Denver and requires the nonprofit to report at least annually on students receiving assistance, student progress, finances and planned work. The fund's 0.08% sales and use tax continues through Dec. 31, 2030. Section 1 of each ordinance takes effect Jan. 1, 2027.
图片来源：配图：丹佛市县政府大楼。图片来源：Wikimedia Commons，作者 Nv8200pa，CC BY 4.0 授权。
