C.R.S. Section 2-3-107
Authority to subpoena witnesses

  • access to records

(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 for the enforcement of these powers. The sheriff of any county shall serve any subpoena on written order of the committee in the same manner as process is served in civil actions. Witnesses subpoenaed to appear before the committee shall receive the same fees and expenses as witnesses in civil cases.
(2)(a)(I) [Editor’s note:
This version of the introductory portion of subsection (2)(a)(I) is effective until July 1, 2024.]
Notwithstanding any provision of law to the contrary, the state auditor or his or her designated representative is authorized to have access at all times, except as provided by sections 39-1-116, 39-4-103, and 39-5-120, to all of the books, accounts, reports, vouchers, or other records or information in any department, institution, or agency, including but not limited to records or information required to be kept confidential or exempt from public disclosure upon subpoena, search warrant, discovery proceedings, or otherwise. The authority of the state auditor or his or her designated representative to access at all times the books, accounts, reports, vouchers, or other records or information in accordance with this subsection (2)(a) also extends to any fiscal or performance audit the state auditor or his or her designated representative conducts of:
(2)(a)(I) [Editor’s note:
This version of the introductory portion of subsection (2)(a)(I) is effective July 1, 2024.]
Notwithstanding any provision of law to the contrary, the state auditor or the state auditor’s designated representative is authorized to have access at all times, except as provided by sections 39-1-116, 39-4-103, and 39-5-120, to all of the books, accounts, reports, vouchers, or other records or information in any department, institution, or agency, including but not limited to records or information required to be kept confidential or exempt from public disclosure upon subpoena, search warrant, discovery proceedings, or otherwise. The authority of the state auditor or the state auditor’s designated representative to access at all times the books, accounts, reports, vouchers, or other records or information in accordance with this subsection (2)(a) also extends to any fiscal or performance audit the state auditor or the state auditor’s designated representative conducts of:

(A)

The Colorado new energy improvement district and the new energy improvement program in connection with section 2-3-120;

(B)

Repealed.

(C)

The health benefit exchange created in section 10-22-104 in accordance with section 10-22-105 (4)(c);

(D)

[Editor’s note:
This version of subsection (2)(a)(I)(D) is effective until July 1, 2024.]
Community-centered boards in accordance with section 25.5-10-209 (4);

(D)

[Editor’s note:
This version of subsection (2)(a)(I)(D) is effective July 1, 2024.]
Community-centered boards, as defined in section 25.5-6-1702 (5);

(E)

[Editor’s note:
This subsection (2)(a)(I)(E) is effective July 1, 2024.]
Case management agencies in accordance with section 25.5-6-1708 (1); and

(F)

The statewide implementation of the statewide system of standards and assessments and the statewide education accountability system in accordance with section 2-3-127; except that, for purposes of said audit, the state auditor or his or her designated representative shall not have access to the financial records, including books, accounts, and vouchers, of a public school, school district, or board of cooperative services or of the state charter school institute.

(II)

The authority of the state auditor or his or her designated representative to access at all times the books, accounts, reports, vouchers, or other records or information provided under subsection (2)(a)(I)(B) of this section terminates on the date the final audit report is released by the legislative audit committee.

(III)

When accessing confidential health records, the state auditor shall determine the necessity of accessing personal identifying health information for the purpose of achieving the audit objectives.

(b)

Nothing in this subsection (2) shall be construed as authorizing or permitting the publication of information prohibited by law. Notwithstanding the approval of the committee to release work papers of the office of the state auditor pursuant to section 2-3-103 (3), no information required to be kept confidential pursuant to any other law shall be released in connection with an audit. The results of any audit or evaluation of information technology systems undertaken pursuant to section 2-3-103 (1.5) that are precluded from disclosure under section 24-6-402 (3)(a)(IV), C.R.S., shall not be released in connection with any such audit or evaluation. In addition to the penalty established in section 2-3-103.7, any person who unlawfully releases confidential information shall be subject to any criminal or civil penalty under any applicable law for the unlawful release of the information.

(c)

Any officer or employee who fails or refuses to permit such access or examination for audit or who interferes in any way with such examination commits a class 2 misdemeanor.

(3)

In verifying any of the audits made, the state auditor has the right to ascertain the amounts on deposit in any bank or other depository belonging to any department, institution, or agency required to be audited and has the right to audit said account on the books of any such bank or depository. No bank or other depository is liable for making available to the state auditor any of the information required under this subsection (3).

Source: Section 2-3-107 — Authority to subpoena witnesses - access to records, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-02.­pdf (accessed Oct. 20, 2023).

2‑3‑101
Legislative audit committee - membership - meetings - powers and duties
2‑3‑102
State auditor - qualifications and appointment - term of office
2‑3‑103
Duties of state auditor - definition
2‑3‑103.5
Deputies
2‑3‑103.7
Disclosure of reports before filing
2‑3‑104
Salary and staff of state auditor
2‑3‑104.5
Legal representation of the state auditor
2‑3‑107
Authority to subpoena witnesses - access to records
2‑3‑108
Special audits
2‑3‑109
Emergency reports
2‑3‑110
Reimbursement of state auditor for certain audits - disclosure
2‑3‑110.5
Fraud hotline - investigations - confidentiality - access to records - definitions
2‑3‑113
Programs that receive tobacco settlement money - program review - definitions
2‑3‑114
State records management - duties of state auditor - definitions
2‑3‑115
Use of state education fund money for school capital construction - audits - reports
2‑3‑119
Audit of healthcare affordability and sustainability fee - cost shift
2‑3‑120
Periodic performance audits of Colorado new energy improvement district and new energy improvement program - reports
2‑3‑121
Performance audits of public highway authorities
2‑3‑124
Audits of reports of recidivism and educational outcomes by the division of youth services
2‑3‑125
Periodic performance audits of Colorado civil rights division and commission - reports
2‑3‑126
Performance audits of Colorado electric transmission authority
2‑3‑128
Oil and gas - performance audit - report - definitions - repeal
2‑3‑201
Joint budget committee established
2‑3‑202
Organization and meetings
2‑3‑203
Powers and duties of the joint budget committee
2‑3‑204
Staff director, assistants, and consultants
2‑3‑205
Expenses - vouchers
2‑3‑206
Recommendations and findings
2‑3‑208
Budget requests - amendments - supplemental appropriation requests - deadlines - definitions
2‑3‑209
Long-range financial plan - definitions
2‑3‑210
Evidence-based decision-making - budget requests - legislative declaration - definitions
2‑3‑301
Legislative council created - executive committee created
2‑3‑302
Organization - meetings
2‑3‑303
Functions - report - definitions
2‑3‑303.3
Interim committees - repeal
2‑3‑304
Director of research - assistants
2‑3‑304.5
Tax policy changes - dynamic model - pilot program - advisory committee
2‑3‑305
Requests of the governor
2‑3‑306
Authority to subpoena witnesses
2‑3‑307
Minutes of council
2‑3‑308
Recommendations and findings
2‑3‑309
Reimbursement of members for expenses
2‑3‑310
Centralized legislative accounting service
2‑3‑311
Interstate cooperation
2‑3‑501
Legal services in legislative department
2‑3‑502
Committee on legal services - membership - duties
2‑3‑503
Director - staff - revisor
2‑3‑504
Duties of office
2‑3‑505
Requests for drafting bills and amendments - confidential nature thereof - lobbying for bills
2‑3‑506
Use of supreme court library
2‑3‑507
Office space in or near capitol - office hours - appropriations
2‑3‑508
Terminology - references
2‑3‑511
Office of legislative workplace relations - creation - duties - records - definitions
2‑3‑601
Commission on uniform state laws - creation
2‑3‑602
Compensation - expenses
2‑3‑603
Meetings - organization
2‑3‑603.5
Status of commissioners
2‑3‑604
Duties of commissioners
2‑3‑701
Function of committee - statute revision
2‑3‑702
Revisor of statutes - duties
2‑3‑703
Revision - editorial work
2‑3‑705
Distribution of statutes
2‑3‑901
Statutory revision committee - creation
2‑3‑902
Duties of committee
2‑3‑1001
Legal counsel retained
2‑3‑1002
Legislative expenses cash fund - creation
2‑3‑1201
Sunrise and sunset review - designation of committees of reference to conduct review
2‑3‑1202
Staff assistance
2‑3‑1203
Sunset review of advisory committees - legislative declaration - definition - repeal
2‑3‑1301
Definitions
2‑3‑1302
Capital development committee established
2‑3‑1303
Rules of procedure
2‑3‑1304
Powers and duties of capital development committee - definition
2‑3‑1304.6
Capital construction and long-range planning by state agencies and state institutions of higher education - policy
2‑3‑1305
Recommendations and findings
2‑3‑1306
Staff assistance
2‑3‑1307
Highway and bridge projects - exempt
2‑3‑1401
Oversight of economic development activities of state - business affairs and labor committee and business, labor, and technology committee - reports from governor to joint budget committee on economic development programs
2‑3‑1501
Legislative declaration
2‑3‑1502
Definitions
2‑3‑1503
Legislative emergency preparedness, response, and recovery committee - creation - membership - duties
2‑3‑1601
Legislative declaration
2‑3‑1602
Wildfire matters review committee - creation - repeal - repeal of part
2‑3‑1701
Definitions
2‑3‑1702
Joint technology committee established
2‑3‑1703
Organization, procedures, and meetings
2‑3‑1704
Powers and duties of the joint technology committee
2‑3‑1705
Staff assistance
2‑3‑1707
Task force for the consideration of facial recognition services - creation - membership - duties - compensation - staff support - repeal
2‑3‑1801
Legislative committees to receive information from the executive branch during a declared disaster emergency - definition
2‑3‑1901
Legislative oversight committee for Colorado jail standards - creation - duties
2‑3‑1902
Colorado jail standards commission - creation - membership
2‑3‑1903
Commission - duties - report
2‑3‑1904
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 2-3-107’s source at colorado​.gov