Title 29, Government - Local
0 chapters · 492 sections in this title.
Colo. Rev. Stat. § 29-1-602 Definitions
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As used in this part 6, unless the context otherwise requires: (1) All funds and activities means all financial activities of the reporting local government as those activities are defined by generally accepted accounting principles for governments. (2) Auditor means a certified …
Colo. Rev. Stat. § 29-1-603 Audits required
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(1) The governing body of each local government in the state shall cause to be made an annual audit of the financial statements of the local government for each fiscal year. To the extent that the financial activities of any local government, or of any other entity, organization,…
Colo. Rev. Stat. § 29-1-604 Exemptions
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(1) Any local government where neither revenues nor expenditures exceed one hundred thousand dollars in any fiscal year commencing on or after January 1, 1998, but before January 1, 2025, and where neither revenues nor expenditures exceed two hundred thousand dollars for any fisc…
Colo. Rev. Stat. § 29-1-605 Contents of report
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(1) All reports on audits of local governments shall contain at least the following: (a) Financial statements which shall be prepared, insofar as possible, in conformity with generally accepted governmental accounting principles setting forth the financial position and results of…
Colo. Rev. Stat. § 29-1-606 Submission of reports
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(1) (a) Except as otherwise required in paragraph (b) of this subsection (1), each audit required by this part 6 shall be completed and the audit report thereon submitted by the auditor to the local government within six months after the close of the fiscal year of the local gove…
Colo. Rev. Stat. § 29-1-607 Duties of state auditor
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(1) The state auditor shall examine all reports submitted to him or her to determine whether the provisions of this part 6 have been complied with. If the state auditor finds that they have not been complied with, the state auditor shall notify the governing body of the local gov…
Colo. Rev. Stat. § 29-1-608 Violations - penalties
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(1) If it appears that an auditor has knowingly issued an audit report under the provisions of this part 6 containing any false or misleading statement, the state auditor shall report the matter in writing to the state board of accountancy and to the local government. (2) Any mem…
Colo. Rev. Stat. § 29-1-701 Short title
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This part 7 shall be known and may be cited as the Construction Bidding for State-funded Local Projects Act. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 64, � 21, effective January 1, 1990.
Colo. Rev. Stat. § 29-1-702 Legislative declaration
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The general assembly hereby declares that the procedures for procurement by local government of construction projects which will be funded in whole or in part by the state through the highway users tax fund is a matter of statewide concern; that the identification and widespread …
Colo. Rev. Stat. § 29-1-703 Definitions
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As used in this part 7, unless the context otherwise requires: (1) Agency of local government means any municipality, county, home rule county, or home rule city or any agency, department, division, board, bureau, commission, institution, or other authority thereof which is a bud…
Colo. Rev. Stat. § 29-1-704 Construction of public projects - competitive sealed bidding
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(1) All construction contracts for state-funded public projects shall be awarded by competitive sealed bidding except as provided in subsection (2) of this section. (2) Competitive sealed bidding shall not be required for: (a) A state-funded public project for which the agency of…
Colo. Rev. Stat. § 29-1-705 Agency of local government to submit cost estimate
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(1) Whenever an agency of local government proposes to undertake the construction of a state-funded public project, by any means or method other than by a contract awarded by competitive bid, it shall prepare and submit a cost estimate in the same manner as other bidders. Such ag…
Colo. Rev. Stat. § 29-1-706 Finality of determinations
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The determinations required by section 29-1-704 (2) are final and conclusive unless they are clearly erroneous, arbitrary, capricious, or contrary to law or are not supported by substantial evidence. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, � 21, effective January …
Colo. Rev. Stat. § 29-1-707 Prohibition of dividing work of state-funded public project
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It is unlawful for any person to divide the work of a state-funded public project into two or more separate projects for the sole purpose of evading or attempting to evade the requirements of this part 7. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, � 21, effective Jan…
Colo. Rev. Stat. § 29-1-801 Legislative declaration
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The general assembly hereby finds and determines that statewide standards governing accountability for land development charges imposed by local governments to finance capital facilities and services are necessary and desirable to ensure reasonable certainty, stability, and fairn…
Colo. Rev. Stat. § 29-1-802 Definitions
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As used in this part 8, unless the context otherwise requires: (1) Capital expenditure means any expenditure for an improvement, facility, or piece of equipment necessitated by land development which is directly related to a local government service, has an estimated useful life …
Colo. Rev. Stat. § 29-1-803 Deposit of land development charge
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(1) All moneys from land development charges collected, including any such moneys collected but not expended prior to January 1, 1991, shall be deposited or, if collected for another local government, transmitted for deposit, in an interest-bearing account which clearly identifie…
Colo. Rev. Stat. § 29-1-804 Exceptions - state-mandated charges
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This part 8 shall not apply to rates, fees, charges, or other requirements which a local government is expressly required to collect by state statute and which are not imposed to fund programs, services, or facilities of the local government. Source: L. 90: Entire part added, p. …
Colo. Rev. Stat. § 29-1-901 Definitions
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As used in this part 9, unless the context otherwise requires: (1) Local government-financed entity means any organization, group, or entity other than a political subdivision that: (a) Is composed of members that are political subdivisions or who are officials or employees of po…
Colo. Rev. Stat. § 29-1-902 Local government-financed entity - records - public inspection
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(1) A local government-financed entity shall make the following information available for public inspection and copying during regular business hours: (a) A list of the members of the entity; (b) The annual operating budget of the entity that is government financed; (c) The compe…