C.R.S. Section 29-1-606
Submission of reports

(1)

Intentionally left blank —Ed.

(a)

Except as otherwise required in paragraph (b) of this subsection (1), each audit required by this part 6 shall be completed and the audit report thereon submitted by the auditor to the local government within six months after the close of the fiscal year of the local government.

(b)

The audit required by this part 6 for school districts shall be completed and the audit report thereon submitted by the auditor to the school district within five months after the close of the fiscal year of the school district.

(c)

The audit required by this part 6 for housing authorities shall be completed and the audit report thereon submitted by the auditor to the housing authority within seven months after the close of the fiscal year of the housing authority.

(2)

One copy of the audit report shall be maintained by the local government as a public record for public inspection at all reasonable times at the principal office of the local government.

(3)

The local government shall forward a copy of the audit report to the state auditor within thirty days after receipt of said audit. The state auditor shall retain such copy in his office as a public record where it shall be available for public inspection at all reasonable times. In the case of a school district, a copy of the audit report shall also be submitted to the commissioner of education within thirty days after the audit report is received.

(4)

If within one month after the time period provided in subsection (1) of this section the local government is unable to file an audit report with the state auditor, the governing body of the local government shall submit to the state auditor a written request for extension of time to file. Such request for extension shall be submitted no later than one month after the time period provided in subsection (1) of this section. The state auditor may authorize an extension of such time for not more than sixty days.

(5)

Intentionally left blank —Ed.

(a)

If the audit report of a local government is not filed with the state auditor within two months after the time period provided in subsection (1) of this section and the local government has not been granted an extension or exemption from the filing requirement, the state auditor shall make written notice to the local government of its delinquent status.

(b)

If the audit report of a local government is not filed with the state auditor within three months after the time period provided in subsection (1) of this section, the state auditor shall either:

(I)

Notify any county treasurer holding moneys of the local government which were generated pursuant to the taxing authority of such local government of the delinquent audit status of such local government and authorize such county treasurer to prohibit the release of any such moneys until the local government submits an audit report to the state auditor; or

(II)

Make or cause such audit to be made at the expense of the local government. The local government shall reimburse the state auditor for all amounts advanced for the making of such audit, including any legal and court costs incurred in the making of such audit.

(6)

Repealed.

(7)

In addition to the other requirements of this section, a special district, as defined in section 32-1-103 (20), C.R.S., that has authorized but unissued general obligation debt as of the end of the fiscal year of the special district shall submit its audit report or a copy of its application for exemption from audit to the board of county commissioners or the governing body of the municipality that adopted a resolution of approval of the special district pursuant to section 32-1-204.5 or 32-1-204.7, C.R.S.

(8)

Notwithstanding any other requirement of this part 6, in preparing the audit report required by section 29-1-603 (4), the entities listed in section 29-1-602 (5)(b) shall be subject to the additional requirements of this section to the extent practicable regardless of whether the entity is otherwise subject to the requirements of this part 6.

Source: Section 29-1-606 — Submission of reports, (accessed Dec. 24, 2024).

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

§ 29-1-606’s source at