Here's a Dept of Resources report.. of which CPW is a dept with the dept of resources.. This report goes in to detail all of the cash in and out for the depts.
They separate the two via the "Wildlife Cash Fund" and the "Parks Cash Fund".
Start reading at page 14..
Text from report:
"DISCUSSION CPW has a statutory mandate to continuously increase and improve outdoor and wildlife-related recreation opportunities in Colorado. Specifically, CPW shall continuously acquire, develop, and manage recreational lands, waters, facilities, and wildlife habitats.3 In staff’s view, CPW’s FY 2022-23 requests fall within this general statutory guidance, as well as guidance provided by S.B. 18-14.
Three decision items (R1 Outdoor Rec, R8 Asset Maintenance, and R9 Wildlife Council) cited S.B. 18-143 as an underlying driver of both revenue and the purpose of increased spending. That bill increased various hunting, fishing, and state parks fees. It also provided the Parks and Wildlife Commission with the authority to adjust hunting and fishing fees with inflation. Per the bill’s legislative declaration, these changes were aimed at providing sufficient revenue to: (1) improve service delivery and recruit and retain qualified employees, (2) reduce construction and maintenance backlogs, (3) increase the number of hunters and anglers in the State.4
The Department cited service delivery and recruitment in R1, saying the requested 15.5 FTE will help CPW improve wildlife populations and maintain state wildlife areas. Similarly, the requested increase in base operating budgets would help the Division adjust for increased costs related to both wildlife and state parks services. For R8, the Department linked its approval to the goal of reducing maintenance and repair backlogs at state parks and wildlife areas. For R9, the Department linked the request to the increase in revenue generated by S.B. 18-143, which would be used to educate the general public about the benefits of hunting and fishing.
WILDLIFE CASH FUND REVENUE AND FUND BALANCE
The Wildlife Cash Fund (WCF) receives most of its revenue from hunting and fishing license sales. Historically, nonresident elk hunting licenses make up the largest share of revenue for the WCF, but a very small share of sales volume. This occurs because nonresidents tend to pay substantially more for licenses than residents. Costs for both groups have gone up since the passage of S.B. 18-143, but more so for nonresidents.
A 12.5 percent rise in sales volume and the increased fees boosted revenue by almost 40.0 percent from FY 2017-18 to FY 2020-21. The Department expects that the WCF balance will exceed $190.0 million in FY 2022-23 even when accounting for approval of the requested decision items and a $55.2 million capital construction request.
However, that $190.0 million balance comes with a caveat. Per the Department, a significant portion of that balance is earmarked for specific purposes and projects. For example, hunters and anglers have to buy a $10.40 Habitat Stamp once a year in order to purchase other licenses. This fee is deposited into the Wildlife Cash Fund, but statute requires that it is used specifically for improvement of and access to wildlife habitat. For FY 2022-23, CPW has earmarked $22.8 million of the $191.0 million balance as habitat stamp funds. The balance also includes $21.3 million in funds obligated for active large capital projects. Still, the end result is an “available” balance exceeding $57.2 million even when including increased spending for the FY 2022-23 budget and capital requests.
PARKS CASH FUND REVENUE AND FUND BALANCE
Like the Wildlife Cash Fund, fee revenue is the primary contributor to the Parks Cash Fund. The largest sources of fee revenue are campsite fees, regular annual passes, and day passes to state parks. The primary driver behind a recent increase in revenue is an increase in sales volume and visitation.
This increase in revenue was supplemented by a $17.5 million General Fund transfer to the Parks Fund via H.B. 21-1326 (General Fund Support DNR Programs). In addition to that bill, the General Assembly also passed S.B. 21-249 (Keep CO Wild) to increase revenue to the Parks Fund. The fiscal note for that bill assumed that revenue would increase by between $17.6 and 37.6 million. The end result is a fund balance that should sufficiently cover increased appropriations for FY 2022-23 (see graph on next page).
CONCLUSION
The balance of the Wildlife Cash Fund can support increased spending authority requested by the Department. The same holds true for the Parks Cash Fund, especially if the Keep Colorado Wild Pass (S.B. 21-249) is implemented as intended and revenue is remotely in line with the bill’s fiscal note. In staff’s view, CPW’s requests fall within authorities and intent provided by statute and recent legislation, such as S.B. 18-143."