C.R.S. Section 25.5-6-1708
Performance audits

  • Colorado local government audit law
  • public disclosure of board administration and operations

(1)

The state auditor may conduct or cause to be conducted a performance audit that includes each case management agency or each entity that receives more than seventy-five percent of its funding on an annual basis from the federal, the state, or a local government or from any combination of governmental entities to determine whether the board of directors or the governing body is effectively and efficiently fulfilling its statutory obligations. A case management agency or an entity becomes subject to the audit requirement under this subsection (1) at the time the case management agency or the entity initially satisfies the seventy-five percent funding requirement for any one year regardless of whether or not the funding level decreases below seventy-five percent in any subsequent year. The state auditor shall submit a written report and recommendations on each audit conducted pursuant to this subsection (1) and shall present the report and recommendations to the legislative audit committee created in section 2-3-101 (1). The state auditor shall pay the costs of any performance audit conducted pursuant to this section.

(2)

Each case management agency and each entity is subject to the requirements of the “Colorado Local Government Audit Law”, part 6 of article 1 of title 29.

(3)

In connection with the board of directors or the governing body of each case management agency or each entity, in addition to any other requirements applicable to the operation of the board of directors or the governing body pursuant to this section or as required elsewhere by law:

(a)

The case management agency or the entity shall post the date, time, and location of each regularly scheduled meeting of the board of directors or the governing body on the website of the case management agency or the entity not less than fourteen business days before the meeting. The case management agency or the entity shall post the date, time, and location of any special or emergency meeting of the board of directors or the governing body on the website of the case management agency or the entity not less than twenty-four hours before the meeting.

(b)

Each case management agency or each entity shall post the agenda for each meeting of the board of directors or the governing body on the website of the case management agency or the entity not less than seven business days before the meeting. The case management agency or the entity shall post the agenda of any special or emergency meeting of the board of directors or the governing body on the website of the case management agency or the entity not less than twenty-four hours before the meeting. Each meeting of the board of directors or the governing body must allow for public comment, and the agenda must reflect this requirement. Public comment must be reasonably permitted during the board’s or the governing body’s meeting to accommodate community needs. Any documents related to functions of the case management agency or the entity to be distributed at a meeting of the board of directors or the governing body that are available for public dissemination at the time the agenda is posted must also be posted on the website of the case management agency or the entity at the time the agenda is posted. Written copies of the documents must be made available for public dissemination at the board of directors’ or the governing body’s meeting; except that the posting requirement specified in this subsection (3)(b) does not apply to any document, or any portion of a document, the disclosure of which requires the approval of the board of directors or the governing body and which approval has not been obtained at the time the agenda is posted or any other document, or any portion of a document, containing any information that is legally prohibited from being disclosed to the public pursuant to the privacy requirements specified in the federal “Health Insurance Portability and Accountability Act of 1996”, 42 U.S.C. sec. 1320d, any document that has been or will be discussed by the board of directors or the governing body meeting in executive session, or any other document the disclosure of which is otherwise prohibited by law.

(c)

Each case management agency and each entity shall provide a direct e-mail address to each member of the board of directors or the governing body on the website of the case management agency or the entity. The e-mail address selected must specify the name of the individual board or governing body member and make reference to the particular case management agency or entity for which the board or governing body member serves as a member of the board of directors or the governing body. An e-mail that is sent to a member of the board of directors or the governing body of a case management agency or an entity must not be filtered by the case management agency or the entity through an employee of the case management agency or the entity before it is sent to the board or governing body member.

(d)

The board of directors or the governing body of each case management agency or each entity shall present the financial statements of the organization for the approval of the board of directors or the governing body at each regularly scheduled meeting of the board of directors or the governing body. The financial statements must reflect accurate and current financial information and be prepared using generally accepted accounting principles. Where exigent circumstances are present that materially affect the preparation of the financial statements on a monthly basis, the statements may be presented for the approval of the board of directors or the governing body at the next regularly scheduled meeting of the board of directors or the governing body but not less than at least once each quarter of the calendar year.

(e)

Each case management agency and each entity shall require the person or organization that performs financial audits of the case management agency or the entity to present and discuss the results of the audit to the board of directors or the governing body not less than once each year at a regularly scheduled meeting of the board of directors or the governing body;

(f)

Each case management agency and each entity shall provide to the incoming members of the board of directors or the governing body training in such topics as the duties of a board or governing body member, the financial and fiduciary responsibilities assumed by board or governing body members, the intellectual and developmental disability and long-term services and supports system in the state, the overall business functions of the case management agency or the entity, and any other matters that will, in the determination of the case management agency or the entity, allow the board or governing body member to better understand and fulfill the board or governing body member’s obligations to the board of directors or the governing body and the case management agency or the entity and the role played by the case management agency or the entity in the state in connection with the delivery of services for members receiving services pursuant to this article 6 and article 10 of this title 25.5; and

(g)

Each case management agency and each entity shall post on the website of the case management agency or the entity the minutes of each meeting of its board of directors or its governing body as the minutes are approved by the board of directors or the governing body. Each case management agency and each entity shall also post on the website of the case management agency or the entity any additional documents that were distributed to the board or governing body at the meeting that were not, as of that date, already posted on the website of the case management agency or the entity unless the public distribution of the documents, or any portion of the documents, is otherwise prohibited pursuant to the privacy requirements specified in the federal “Health Insurance Portability and Accountability Act of 1996”, 42 U.S.C. sec. 1320d, or as otherwise prohibited by law. Minutes of special meetings of the board of directors or the governing body must be posted on the website of the case management agency or the entity after approval by the board of directors or the governing body at the board’s or governing body’s next regular meeting.

(4)

With respect to financial information concerning the case management agency or the entity, each case management agency or each entity shall:

(a)

Post the following on the website of the case management agency or the entity in a place that allows access to the public in a clear, accessible, easily operated, and uncomplicated manner:

(I)

Each completed financial audit undertaken of the case management agency or the entity not later than thirty days following acceptance by the organization’s board of directors or governing body of the audit. Any case management agency or any entity that is not required to have an annual audit of financial statements shall post a detailed account of the agency’s or entity’s assets, liabilities, revenue, losses and gains, expenses, investing activities, property and equipment, and any other relevant financial disclosures required by the state department.

(II)

The most current form 990 the case management agency or the entity has filed with the federal internal revenue service not later than thirty days following filing of the form with the federal internal revenue service. Any case management agency or any entity that is not required to prepare and file a form 990 shall disclose and post the for-profit equivalent federal internal revenue services tax form that includes the total number of individuals employed, all executive-level employee salaries and other compensation, and employee benefits, as required by the state department.

(b)

Make the following information available upon reasonable request not later than five business days after the request is made:

(I)

The annual budget of the case management agency or the entity for each calendar or fiscal year, as applicable, not later than thirty days after final approval of the budget by the board of directors or the governing body of the case management agency or the entity;

(II)

An annual summary of all revenues and expenditures of the case management agency or the entity that have been appropriated by the state department that is calculated by September 30 of each year for the prior year, as applicable; and

(III)

A description of the policies and procedures the case management agency or the entity follows to track, manage, and report its financial resources and transactions, which policies and procedures are also known and may be referred to as its “financial controls”.

(5)

Any contract that each case management agency or each entity enters into with either the state department or the department of human services, created in section 26-1-105, must be posted on the website of the case management agency or the entity in a place that allows access to the public in a clear, accessible, easily operated, and uncomplicated manner not later than thirty days following approval of the contract by the board of directors or the governing body of the case management agency or the entity.

(6)

This section does not apply to a county agency, including a county department of human or social services, a county nursing service, an area agency on aging, or a multicounty agency acting as a case management agency that already has existing or duplicative audit and transparency requirements.

Source: Section 25.5-6-1708 — Performance audits - Colorado local government audit law - public disclosure of board administration and operations, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-25.­5.­pdf (accessed Oct. 20, 2023).

25.5‑6‑101
Spousal protection - protection of income and resources for community spouse - definitions - amounts retained - responsibility of state department - right to appeal
25.5‑6‑102
Court-approved trusts - transfer of property for persons seeking medical assistance for nursing home care - undue hardship - legislative declaration
25.5‑6‑103
Court-approved trusts - transfer of property for persons seeking medical assistance - rule-making authority for trusts created on or after July 1, 1994 - undue hardship
25.5‑6‑104
Long-term care placements - comprehensive and uniform client assessment instrument - report - legislative declaration - definitions - repeal
25.5‑6‑105
Legislative declaration relating to implementation of single entry point system - repeal
25.5‑6‑106
Single entry point system - authorization - phases for implementation - services provided - repeal
25.5‑6‑107
Financing of single entry point system - repeal
25.5‑6‑108.5
Community long-term care studies - authority to implement - alternative care facility report
25.5‑6‑110
Private-public partnership education and information program concerning long-term care insurance authorized
25.5‑6‑113
Health home - integrated services - legislative declaration - contracting - definitions
25.5‑6‑115
Notification of federal immigration consequences
25.5‑6‑116
Community placement transformation - creation - report - repeal
25.5‑6‑201
Special definitions relating to nursing facility reimbursement
25.5‑6‑202
Providers - nursing facility provider reimbursement - exemption - rules - repeal
25.5‑6‑203
Nursing facilities - provider fees - federal waiver - fund created - rules - repeal
25.5‑6‑204
Providers - reimbursement - intermediate care facility for individuals with intellectual disabilities - reimbursement - maximum allowable
25.5‑6‑205
Collection of penalties assessed against nursing facilities - creation of cash fund
25.5‑6‑206
Personal needs benefits - amount - patient personal needs trust fund required - funeral and final disposition expenses - penalty for illegal retention and use
25.5‑6‑208
Nursing facility provider reimbursement - rules - definition - repeal
25.5‑6‑209
Establishment of nursing facility provider demonstration of need - criteria - rules
25.5‑6‑210
Additional supplemental payments - nursing facilities - funding methodology - reporting requirement - rules - repeal
25.5‑6‑301
Short title
25.5‑6‑302
Legislative declaration
25.5‑6‑303
Definitions - repeal
25.5‑6‑304
Administration
25.5‑6‑305
Provision of services for elderly and blind individuals and individuals with disabilities
25.5‑6‑306
Eligible groups
25.5‑6‑307
Services for the elderly, blind, and disabled
25.5‑6‑308
Cost of services
25.5‑6‑309
Special provisions - post-eligibility treatment of income
25.5‑6‑310
Special provisions - personal care services provided by a family - repeal
25.5‑6‑311
Duties of state department
25.5‑6‑312
Gifts - grants
25.5‑6‑313
Rules - federal authorization
25.5‑6‑314
Training for staff providing direct-care services to clients with dementia - rules - definitions
25.5‑6‑401
Short title
25.5‑6‑402
Legislative declaration - Prader-Willi syndrome
25.5‑6‑403
Definitions
25.5‑6‑404
Duties of the department of health care policy and financing and the department of human services
25.5‑6‑405
Relationship to other programs
25.5‑6‑406
Appropriations - reimbursement for services - direct support professionals - legislative declaration - definitions - repeal
25.5‑6‑407
Gifts - grants
25.5‑6‑408
Eligibility - fees
25.5‑6‑409
Services for persons with intellectual and developmental disabilities
25.5‑6‑409.3
Consolidated waiver - intellectual and developmental disabilities - conflict-free case management - legislative declaration - repeal
25.5‑6‑409.5
Transition plan for youth with intellectual and developmental disabilities to adult services - legislative declaration - report - rules - cash fund
25.5‑6‑410
Qualification for federal funding
25.5‑6‑411
Personal needs trust fund required
25.5‑6‑413
Elimination of subminimum wage - transition plan for individuals with disabilities - waiver - legislative declaration - definition
25.5‑6‑601
Short title
25.5‑6‑602
Legislative declaration - no entitlement created
25.5‑6‑603
Definitions
25.5‑6‑604
Cost of services
25.5‑6‑605
Relationship to single entry point for long-term care - repeal
25.5‑6‑606
Implementation of program for persons with mental health disorders authorized - federal waiver - duties of the department of health care policy and financing and the department of human services - rules
25.5‑6‑607
Implementation of part contingent upon receipt of federal waiver - repeal of part
25.5‑6‑701
Short title
25.5‑6‑702
Legislative declaration - no entitlement created
25.5‑6‑703
Definitions - repeal
25.5‑6‑704
Implementation of home- and community-based services program for persons with brain injury authorized - federal waiver - duties of the department - rules - repeal
25.5‑6‑705
Implementation of part contingent upon receipt of federal waiver - repeal of part
25.5‑6‑706
Rate structure - rules - quality assurance
25.5‑6‑901
Disabled children care program - eligibility criteria - documentation requirements - report to the general assembly
25.5‑6‑902
Children’s personal assistance services and family support program - repeal
25.5‑6‑903
Residential child health-care program - waiver - home- and community-based services - rules
25.5‑6‑1101
Definitions
25.5‑6‑1102
Service model - consumer-directed care - repeal
25.5‑6‑1103
Reporting
25.5‑6‑1201
Legislative declaration - repeal
25.5‑6‑1202
Definitions
25.5‑6‑1203
In-home support services - eligibility - licensure exclusion - in-home support service agency responsibilities - rules - repeal
25.5‑6‑1204
Provision of services - duties of state department - gifts - grants
25.5‑6‑1205
Accountability - rate structure - rules
25.5‑6‑1206
Report - repeal
25.5‑6‑1207
Repeal of part
25.5‑6‑1301
Legislative declaration
25.5‑6‑1302
Definitions
25.5‑6‑1303
Pilot program - complementary or alternative medicine - rules
25.5‑6‑1304
Repeal of part
25.5‑6‑1401
Legislative declaration
25.5‑6‑1402
Definitions
25.5‑6‑1403
Waivers and amendments
25.5‑6‑1404
Medicaid buy-in program - eligibility - premiums - medicaid buy-in fund - report - rules - repeal
25.5‑6‑1405
Rule-making authority
25.5‑6‑1406
Availability of federal financial assistance under medical assistance
25.5‑6‑1501
Community transition services and supports - legislative declaration - rules
25.5‑6‑1601
Definitions
25.5‑6‑1602
State department to request increase in reimbursement rate for certain services
25.5‑6‑1603
Minimum wage - wage pass-through requirement for certain home care agencies - applicability - reports - recovery
25.5‑6‑1604
Training for home care agency employees - process for reviewing and enforcing training requirements
25.5‑6‑1605
Exemptions
25.5‑6‑1701
Legislative declaration
25.5‑6‑1702
Definitions
25.5‑6‑1703
Case management system - defined service areas - case management services - only willing and qualified provider exemption - rules
25.5‑6‑1704
Intellectual and developmental disability determination - functional eligibility determination - rules
25.5‑6‑1705
Person-centered support plan
25.5‑6‑1706
Termination of long-term services and supports for member receiving services
25.5‑6‑1707
Records and confidentiality of information
25.5‑6‑1708
Performance audits - Colorado local government audit law - public disclosure of board administration and operations
25.5‑6‑1709
Community-centered board designation - rules
25.5‑6‑1801
Legislative declaration
25.5‑6‑1802
Definitions
25.5‑6‑1803
Development of spending plan
25.5‑6‑1804
Spending plan - approval by joint budget committee - reporting
25.5‑6‑1805
Home- and community-based services improvement fund - creation - transfer - expenditures
25.5‑6‑1806
Repeal of part
25.5‑6‑1901
Definitions
25.5‑6‑1902
Community first choice option - covered services - state plan amendment
25.5‑6‑1903
Permissible services and supports
25.5‑6‑1904
Maintenance of effort
25.5‑6‑1905
Eligibility
Green check means up to date. Up to date

Current through Fall 2024

§ 25.5-6-1708’s source at colorado​.gov