C.R.S. Section 2-3-128
Oil and gas

  • performance audit
  • report
  • definitions
  • repeal

(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 department of public health and environment.

(d)

“Operator” has the meaning set forth in section 34-60-103 (6.8).

(e)

“Random sample” means the group of operators that are randomly selected by the state auditor pursuant to subsection (2)(a) of this section.

(2)

No later than February 1, 2025, the state auditor shall:

(a)

Select a random sample of operators in the state for which the sample size must be representative of the total population of operators in the state in the 2023 calendar year; and

(b)

Provide the list of operators selected pursuant to subsection (2)(a) of this section to the commission, the department, and the division.

(3)

No later than May 1, 2025, the state auditor shall commence conducting or cause to be conducted a performance audit based on the reports submitted by the commission under section 34-60-106 (21), by the executive director of the department under section 39-29-112 (8), and by the division under section 25-7-132 (2). On or before March 1, 2026, the state auditor shall prepare a report and recommendations based on the audit that must:

(a)

For the random sample:

(I)

Compare the monthly production reports and quarterly conservation levies submitted by the commission pursuant to section 34-60-106 (21)(b)(I), as applicable, with the severance tax monthly withholding statements and annual severance tax reports submitted by the department pursuant to section 39-29-112 (8)(b)(I), as applicable;

(II)

Compare the emissions data submitted by the commission pursuant to section 34-60-106 (21)(b)(I) with the oil and natural gas emissions inventory reports submitted by the division pursuant to section 25-7-132 (2); and

(III)

Identify any gaps or inconsistencies in the payments and reporting described under subsections (3)(a)(I) and (3)(a)(II) of this section.

(b)

For the random sample and the total population of operators in the state:

(I)

Describe the total amount of missing, incomplete, or incorrect reports due or submitted for the 2023 calendar year, as identified by the commission pursuant to section 34-60-106 (21)(b)(II) and the department pursuant to section 39-29-112 (8)(b)(II); and

(II)

Describe the total amount of penalties assessed for calendar year 2023, as identified by the commission pursuant to section 34-60-106 (21)(b)(IV) and the department pursuant to section 39-29-112 (8)(b)(III), with the data broken down by:

(A)

Type of violation;

(B)

Penalty amount assessed against a person for the violation; and

(C)

State agency that assessed the violation.

(4)

No later than March 1, 2026, the state auditor shall present the report and recommendations described in subsection (3) of this section to the committee.

(5)

This section is repealed, effective July 1, 2026.

Source: Section 2-3-128 — Oil and gas - performance audit - report - definitions - repeal, 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

§ 2-3-128’s source at colorado​.gov