0 chapters · 321 sections in this title.
Colo. Rev. Stat. § 2-3-100.3 Definitions
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As used in this part 1, unless the context otherwise requires: (1) Committee means the legislative audit committee created in section 2-3-101 (1). Source: L. 2025: Entire section added, (SB 25-275), ch. 377, p. 2029, � 10, effective August 6. 2-3-101. Legislative audit committee …
Colo. Rev. Stat. § 2-3-1001 Legal counsel retained
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The committee on legal services may retain legal counsel to represent or otherwise render legal services for the general assembly, or either house thereof or any committee thereof, or any member or agency of the legislative branch of government, in all actions and proceedings in …
Colo. Rev. Stat. § 2-3-1002 Legislative expenses cash fund - creation
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(1) (a) There is hereby created in the state treasury the legislative expenses cash fund. The fund shall be comprised of such moneys transferred to the fund in accordance with subsection (2) of this section and any other moneys appropriated to the fund. All interest earned on the…
Colo. Rev. Stat. § 2-3-101 Legislative audit committee - membership - meetings - powers and duties
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(1) There is hereby created a legislative audit committee. The committee consists of four senators, two from each major political party, to be appointed by the president and the minority leader of the senate, respectively, with the approval of a majority of the members elected to…
Colo. Rev. Stat. § 2-3-102 State auditor - qualifications and appointment - term of office
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The state auditor must be a certified public accountant licensed to practice in this state. The state auditor shall be appointed without regard to political affiliation by a majority vote of the members elected to and serving in each house of the general assembly to serve for a t…
Colo. Rev. Stat. § 2-3-103 Duties of state auditor - definition
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(1) (a) It is the duty of the state auditor to conduct or cause to be conducted postaudits of all financial transactions and accounts kept by or for all departments, institutions, and agencies of the state government, including educational institutions, and the judicial and legis…
Colo. Rev. Stat. § 2-3-103.5 Deputies
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The state auditor, with the approval of the committee, may appoint one or more deputy state auditors, not to exceed three in number, pursuant to section 2-3-104. In the case of the temporary absence or incapacity of the state auditor, the committee may designate a deputy to exerc…
Colo. Rev. Stat. § 2-3-103.7 Disclosure of reports before filing
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(1) Any state employee or other individual acting in an oversight role as a member of a committee, board, or commission, or any employee or other individual acting in an oversight role with respect to any audit conducted pursuant to sections 2-3-120, 10-22-105 (4)(c), and 25.5-6-…
Colo. Rev. Stat. § 2-3-104 Salary and staff of state auditor
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The state auditor shall be paid a salary to be determined by the executive committee, as provided in section 2-3-303 (3). The state auditor, with the approval of the committee, may appoint such additional professional, technical, clerical, or other employees or contract for such …
Colo. Rev. Stat. § 2-3-104.5 Legal representation of the state auditor
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The duty of providing legal representation or otherwise rendering legal services to the state auditor in connection with the auditor's performance of his or her functions and duties under this part 1 is shared between the office of legislative legal services created in section 2-…
Colo. Rev. Stat. § 2-3-105 Transfer of employees. (Repealed)
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Source: L. 65: p. 154, � 5. C.R.S. 1963: � 3-21-5. L. 81: Entire section repealed, p. 342, � 9, effective March 27.
Colo. Rev. Stat. § 2-3-106 Bond. (Repealed)
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Source: L. 65: p. 155, � 6. C.R.S. 1963: � 3-21-6. L. 81: Entire section repealed, p. 342, � 9, effective March 27.
Colo. Rev. Stat. § 2-3-107 Authority to subpoena witnesses - access to records
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(1) For the purposes of this part 1 the committee has the power to subpoena witnesses, take testimony under oath, and to assemble records and documents, by subpoena duces tecum or otherwise, with the same power and authority as courts of record and may apply to courts of record f…
Colo. Rev. Stat. § 2-3-108 Special audits
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Any member of the general assembly or the governor may request the committee to direct a special audit of any department, institution, or agency, and, upon the vote of the majority of the committee approving such request, the state auditor shall make or cause to be made such audi…
Colo. Rev. Stat. § 2-3-109 Emergency reports
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(1) If the state auditor finds in the course of an audit evidence of improper practices of financial administration or inadequacy of fiscal records, the state auditor shall report the same immediately to the committee. With the approval of the committee, the state auditor shall a…
Colo. Rev. Stat. § 2-3-110 Reimbursement of state auditor for certain audits - disclosure
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(1) When the state auditor is required by law or the state constitution to audit or cause to be audited a state department, institution, or agency or other governmental or organizational entity for self-supporting or nonappropriated activities, including but not limited to enterp…
Colo. Rev. Stat. § 2-3-110.5 Fraud hotline - investigations - confidentiality - access to records - definitions
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(1) As used in this section, unless the context otherwise requires: (a) “Committee” means the legislative audit committee created in section 2-3-101 (1). (b) “Contracted individual” means an individual currently or formerly acting under a contract, purchase order, or other simila…
Colo. Rev. Stat. § 2-3-111 Office of state auditor - conduct audit of juvenile justice system - repeal. (Repealed)
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C.R.S. 2-3-111Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services l…
Colo. Rev. Stat. § 2-3-112 Prevention programs - programmatic review. (Repealed)
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Source: L. 96: Entire section added, p. 1157, � 1, effective January 1,1997. L. 2000: Entire section repealed, p. 585, � 7, effective May 18. 2-3-113. Programs that receive tobacco settlement money - program review - definitions. (1) As used in this section: (a) Health sciences f…
Colo. Rev. Stat. § 2-3-113 Programs that receive tobacco settlement money - program review - definitions
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(1) As used in this section: (a) “Health sciences facility” has the meaning set forth in section 26.5-3-503. For purposes of this section, “health sciences facility” includes any contractor or subcontractor engaged by the health sciences facility to assist in the implementation a…
Colo. Rev. Stat. § 2-3-114 State records management - duties of state auditor - definitions
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(1) For purposes of this section, unless the context otherwise requires: (a) Agency means every department, institution, and agency of state government, including educational institutions and the judicial and legislative branches. (b) Records shall have the same meaning as set fo…
Colo. Rev. Stat. § 2-3-115 Use of state education fund money for school capital construction - audits - reports
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(1) For the 2001-02 school district budget year and each school district budget year thereafter, for the purpose of determining the amount of state education fund moneys expended by each school district in the state for capital construction and identifying the schools and project…
Colo. Rev. Stat. § 2-3-116 Performance audit of foster care program - repeal. (Repealed)
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Source: L. 2001: Entire section added, p. 752, � 1, effective June 1. Editor's note: Subsection (3) provided for the repeal of this section, effective December 1, 2002. (See L. 2001, p. 752.) 2-3-117. Pilot efficiency reviews - school districts - report - repeal. (Repealed) Sourc…
Colo. Rev. Stat. § 2-3-117 Pilot efficiency reviews - school districts - report - repeal. (Repealed)
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C.R.S. 2-3-117Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services l…
Colo. Rev. Stat. § 2-3-118 Performance audit of statewide database of permittees - repeal. (Repealed)
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C.R.S. 2-3-118Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services l…
Colo. Rev. Stat. § 2-3-119 Audit of healthcare affordability and sustainability hospital provider fee - cost shift
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At the discretion of the legislative audit committee, the state auditor shall conduct or cause to be conducted a performance and fiscal audit of the healthcare affordability and sustainability hospital provider fee established pursuant to section 25.5-4-402.4.
Colo. Rev. Stat. § 2-3-120 Periodic performance audits of Colorado new energy improvement district and new energy improvement program - reports
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No later than June 30, 2014, and no later than June 30 of every fifth year thereafter, the state auditor shall conduct or cause to be conducted a performance audit of the Colorado new energy improvement district created in section 32-20-104 (1), C.R.S., and the new energy improve…
Colo. Rev. Stat. § 2-3-1201 Sunrise and sunset review - designation of committees of reference to conduct review
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(1) At the convening of the first regular session of each general assembly, the speaker of the house of representatives and the president of the senate shall each designate one or more house committees of reference for even-numbered years and one or more senate committees of refe…
Colo. Rev. Stat. § 2-3-1202 Staff assistance
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In carrying out duties under section 24-34-104, C.R.S., and this part 12, any committee designated pursuant to section 2-3-1201 may request staff assistance from the legislative council, created by part 3 of this article. Source: L. 85: Entire part added, p. 279, � 1, effective M…
Colo. Rev. Stat. § 2-3-1203 Sunset review of advisory committees - legislative declaration - definition - repeal
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(1) (a) The general assembly finds and declares that advisory committees are beneficial to government since they help involve private citizens in the daily operations of government and provide the government with a system for using the expertise of its citizens. However, historic…
Colo. Rev. Stat. § 2-3-1204 Departments having authority to create advisory committees - duties - repeal. (Repealed)
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C.R.S. 2-3-1204Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services …
Colo. Rev. Stat. § 2-3-121 Performance audits of public highway authorities
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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 recom…
Colo. Rev. Stat. § 2-3-122 Risk-based performance audit of department of transportation - repeal. (Repealed)
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C.R.S. 2-3-122Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services l…
Colo. Rev. Stat. § 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)
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C.R.S. 2-3-123Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services l…
Colo. Rev. Stat. § 2-3-124 Audits of reports of recidivism and educational outcomes by the division of youth services
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(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…
Colo. Rev. Stat. § 2-3-125 Periodic performance audits of Colorado civil rights division and commission - reports
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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. Th…
Colo. Rev. Stat. § 2-3-126 Performance audits of Colorado electric transmission authority
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At the discretion of the legislative audit committee, the state auditor shall conduct or cause to be conducted a performance audit of the Colorado electric transmission authority created in article 42 of title 40. The state auditor shall prepare a report and recommendations on ea…
Colo. Rev. Stat. § 2-3-127 Audit of statewide education accountability systems - report - legislative declaration - definitions - repeal. (Repealed)
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C.R.S. 2-3-127Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services l…
Colo. Rev. Stat. § 2-3-128 Oil and gas - performance audit - report - definitions - repeal
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(1) As used in this section, unless the context otherwise requires: (a) Commission means the energy and carbon management commission created in section 34-60-104.3 (1). (b) Department means the department of revenue. (c) Division means the division of administration in the depart…
Colo. Rev. Stat. § 2-3-129 Audit of license fees paid to health-care cash funds
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The state auditor shall complete or cause to be conducted and completed an audit of the license fees payable into the health facilities general licensure cash fund pursuant to section 25-3-105, the assisted living residence cash fund pursuant to section 25-27-107, and the home ca…
Colo. Rev. Stat. § 2-3-130 Audit - department of corrections - budget practices - third-party auditor
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As soon as practicable, but no later than October 1, 2024, the state auditor shall engage a third-party consultant to conduct an evaluation of the department of corrections, created in section 24-1-128.5. In partnership with the department of corrections, the evaluation must exam…
Colo. Rev. Stat. § 2-3-1301 Definitions
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As used in this part 13, unless the context otherwise requires: (1) Capital asset has the same meaning as set forth in section 24-30-1301 (1), C.R.S. (2) Capital construction has the same meaning as set forth in section 24-30-1301 (2), C.R.S. (3) Capital renewal has the same mean…
Colo. Rev. Stat. § 2-3-1302 Capital development committee established
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(1) There is hereby established a joint committee of the senate and house of representatives officially known as the capital development committee. The committee functions during the legislative sessions and during the interim between sessions. The committee consists of six membe…
Colo. Rev. Stat. § 2-3-1303 Rules of procedure
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(1) The capital development committee may prescribe its own rules of procedure and may appoint an advisory committee from among professionals in the private sector to include but not be limited by the following areas of expertise: Real estate, architecture, finance, and engineeri…
Colo. Rev. Stat. § 2-3-1304 Powers and duties of capital development committee
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(1) The capital development committee has the following powers and duties: (a) To study capital construction, controlled maintenance, and capital renewal requests and proposals, pursuant to rule 45 of the joint rules of the senate and the house of representatives, of each state a…
Colo. Rev. Stat. § 2-3-1304.3 Additional powers and duties of capital development committee - approval and oversight of fund-raising for restoration of the capitol dome - legislative declaration - capitol dome restoration trust fund - repeal. (Repealed)
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C.R.S. 2-3-1304.3Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Service…
Colo. Rev. Stat. § 2-3-1304.5 Reports from departments, institutions, and agencies in connection with capital construction requests - repeal. (Repealed)
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C.R.S. 2-3-1304.5Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Service…
Colo. Rev. Stat. § 2-3-1304.6 Capital construction and long-range planning by state agencies and state institutions of higher education - policy
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It is declared to be the policy of the general assembly not to acquire a capital asset or authorize or initiate any program or activity requiring capital construction, except programs or activities for controlled maintenance or capital renewal, for any state agency or state insti…
Colo. Rev. Stat. § 2-3-1305 Recommendations and findings
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The capital development committee shall make written reports setting forth its recommendations, prioritization, findings, and comments as to each recommendation concerning capital assets that it submits to the joint budget committee. The capital development committee shall submit…
Colo. Rev. Stat. § 2-3-1305.5 Continuation projects - future appropriations. (Repealed)
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Source: L. 94: Entire section added, p. 1885, � 3, effective June 1. L. 2014: Entire section repealed, (HB 14-1387), ch. 378, p. 1822, � 18, effective June 6. Cross references: For the legislative declaration in HB 14-1387, see section 1 of chapter 378, Session Laws of Colorado 2…