At the discretion of the legislative audit committee, the state auditor shall conduct or cause to be conducted a performance audit of any public highway authority created and operating pursuant to part 5 of article 4 of title 43. The state auditor shall prepare a report and recommendations on each audit conducted and shall present the report and recommendations to the committee. The state auditor shall pay the costs of any audit conducted pursuant to this section.
Source: L. 2011: Entire section added, (HB 11-1118), ch. 84, p. 228, � 1, effective March 31. L. 2017: Entire section amended, (HB 17-1005), ch. 8, p. 23, � 1, effective August 9.
2-3-122. Risk-based performance audit of department of transportation - repeal. (Repealed)
Source: L. 2016: Entire section added, (SB 16-122), ch. 91, p. 255, � 1, effective April 14.
Editor's note: Subsection (2) provided for the repeal of this section, effective July 1, 2018. (See L. 2016, p. 255.)
2-3-123. Audits of the distribution of money in the state historical fund used for the preservation and restoration of the cities of Central, Black Hawk, and Cripple Creek. (Repealed)
Source: L. 2016: Entire section added, (SB 16-073), ch. 261, p. 1073, � 1, effective August 10. L. 2018: IP(1) and (1)(b) amended, (SB 18-034), ch. 14, p. 237, � 5, effective October 1. L. 2021: Entire section repealed, (HB 21-1249), ch. 178, p. 969, � 1, effective September 7.
2-3-124. Audits of reports of recidivism and educational outcomes by the division of youth services. (1) On or before January 1, 2019, and on or before January 1, 2024, the state auditor shall audit the reports of recidivism rates and educational outcomes for youth committed to the division of youth services in the state department of human services, prepared pursuant to section 19-2.5-1501 (4). Each such audit must examine the division's reports during the preceding five years for accuracy and quality. After January 1, 2024, the state auditor, at the auditor's discretion, may conduct additional audits of the division of youth services reports of recidivism rates and educational outcomes for youth committed to the division.
(2) The judicial department shall provide data to the state auditor as permissible by law for the purposes of this section.
Source: L. 2017: Entire section added, (HB 17-1329), ch. 381, p. 1967, � 9, effective June 6. L. 2018: Entire section amended, (HB 18-1010), ch. 25, p. 282, � 2, effective March 7. L. 2021: (1) amended, (SB 21-059), ch. 136, p. 708, � 4, effective October 1. L. 2022: (1) amended, (SB 22-212), ch. 421, p. 2964, � 7, effective August 10.
2-3-125. Periodic performance audits of Colorado civil rights division and commission - reports. By December 15, 2019, and by December 15, 2024, the state auditor shall complete or cause to be conducted and completed a performance audit of the Colorado civil rights division created in section 24-34-302 and the Colorado civil rights commission created in section 24-34-303. The state auditor shall prepare a report and recommendations on each audit conducted and shall present the report and recommendations to the committee.
Source: L. 2018: Entire section added, (HB 18-1256), ch. 229, p. 1442, � 3, effective July 1.