C.R.S. Section 29-1-602
Definitions


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 public accountant licensed to practice in Colorado as an individual, partnership, or professional corporation pursuant to article 100 of title 12 who makes an audit and prepares a report thereon as provided in this part 6.

(3)

“Financial statement” means a report made by a local government summarizing the results of all funds and activities of the local government for a particular period, the duration of that period to be determined by the local government.

(4)

“Fiscal year” means the period commencing January 1 and ending December 31; except that, for school districts and local college districts, “fiscal year” means the period commencing July 1 and ending June 30, and “fiscal year” may mean the federal fiscal year for water conservancy districts which have contracts with the federal government.

(5)

Intentionally left blank —Ed.

(a)

“Local government” means any authority, county, municipality, city and county, district, or other political subdivision of the state of Colorado; any institution, department, agency, or authority of any of the foregoing; and any other entity, organization, or corporation formed by intergovernmental agreement or other contract between or among any of the foregoing. Effective January 1, 1990, the office of the county public trustee shall be deemed an agency of the county for the purposes of this part 6.

(b)

Except for purposes of sections 29-1-603, 29-1-604, and 29-1-606, “local government” does not include the fire and police pension association, any county or municipal housing authority, any public entity insurance pool formed pursuant to state law, the Colorado sheep and wool authority, the Colorado beef council authority, the Colorado horse development authority, the statewide internet portal authority, or any association of political subdivisions formed pursuant to section 29-1-401.

Source: Section 29-1-602 — Definitions, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-29.­pdf (accessed Oct. 20, 2023).

29‑1‑101
Short title
29‑1‑102
Definitions
29‑1‑103
Budgets required
29‑1‑104
By whom budget prepared
29‑1‑105
Budget estimates
29‑1‑106
Notice of budget
29‑1‑107
Objections to budget
29‑1‑108
Adoption of budget - appropriations - failure to adopt
29‑1‑109
Changes to budget - transfers - supplemental appropriations
29‑1‑110
Expenditures not to exceed appropriation
29‑1‑111
Contingencies
29‑1‑112
Payment for contingencies
29‑1‑113
Filing of budget
29‑1‑114
Record of expenditures
29‑1‑115
Violation is malfeasance - removal
29‑1‑201
Legislative declaration
29‑1‑202
Definitions
29‑1‑203
Government may cooperate or contract - contents
29‑1‑203.5
Separate legal entity established under section 29-1-203 - legal status - authority to exercise special district powers - additional financing powers
29‑1‑204
Establishment of separate governmental entity
29‑1‑204.2
Establishment of separate governmental entity to develop water resources, systems, facilities, and drainage facilities
29‑1‑204.5
Establishment of multijurisdictional housing authorities
29‑1‑205
List of contracts - contracts establishing power authorities
29‑1‑206
Law enforcement agreements
29‑1‑206.5
Emergency services - agreements - immunity from liability - definitions
29‑1‑301
Levies reduced - limitation
29‑1‑302
Increased levy - submitted to people at election
29‑1‑304.5
State mandates - prohibition - exception
29‑1‑304.7
Programs delegated by the general assembly - termination or reduction - requirements
29‑1‑304.8
Programs not delegated by the general assembly
29‑1‑304.9
Fiscal note
29‑1‑306
]
29‑1‑401
Associations formed - purpose
29‑1‑402
Instrumentality of subdivision
29‑1‑403
Legislative representation - expenses - definitions
29‑1‑501
Short title
29‑1‑502
Definitions
29‑1‑503
Appointment of advisory committee - powers and duties
29‑1‑504
State auditor - powers and duties
29‑1‑505
Annual compendium
29‑1‑506
Continuing inventory
29‑1‑601
Short title
29‑1‑602
Definitions
29‑1‑603
Audits required
29‑1‑604
Exemptions
29‑1‑605
Contents of report
29‑1‑606
Submission of reports
29‑1‑607
Duties of state auditor
29‑1‑608
Violations - penalties
29‑1‑701
Short title
29‑1‑702
Legislative declaration
29‑1‑703
Definitions
29‑1‑704
Construction of public projects - competitive sealed bidding
29‑1‑705
Agency of local government to submit cost estimate
29‑1‑706
Finality of determinations
29‑1‑707
Prohibition of dividing work of state-funded public project
29‑1‑801
Legislative declaration
29‑1‑802
Definitions
29‑1‑803
Deposit of land development charge
29‑1‑804
Exceptions - state-mandated charges
29‑1‑901
Definitions
29‑1‑902
Local government-financed entity - records - public inspection
29‑1‑1001
Moratorium on taxes, fees, and charges - internet and online services - definitions
29‑1‑1002
Mobile telecommunications services - taxation by local governments - remedies - definitions
29‑1‑1101
Definitions
29‑1‑1102
Delinquency charges
29‑1‑1201
Legislative declaration - matter of statewide concern
29‑1‑1202
Local limits on time or frequency of religious meetings - definitions
29‑1‑1203
Applicability to other local laws
29‑1‑1301
Federal funds received by local governments - enterprises - definitions
29‑1‑1401
Authority of a local government to enact minimum wage laws - definition
29‑1‑1501
Legislative declaration
29‑1‑1502
Definitions
29‑1‑1503
Identifying barriers to entry for historically underutilized businesses in local government procurement - pilot program
29‑1‑1601
Nondisclosure agreements - protection of local government employees - definitions
Green check means up to date. Up to date

Current through Fall 2024

§ 29-1-602’s source at colorado​.gov