C.R.S. Section 29-1-607
Duties of state auditor

(1)

The state auditor shall examine all reports submitted to him or her to determine whether the provisions of this part 6 have been complied with. If the state auditor finds that they have not been complied with, the state auditor shall notify the governing body of the local government and the auditor who submitted the audit report by submitting to them a statement of deficiencies. If the deficiencies are not corrected within ninety days from the date of the statement of deficiencies or within twelve months after the end of the fiscal year of the local government, whichever is later, the state auditor shall proceed in the same manner as provided in section 29-1-606 (5) as though no report had been filed.

(2)

If the state auditor, in examining any audit report, finds an indication of violation of state law, the state auditor shall, after making such investigation as the state auditor deems necessary, consult with the attorney general, and if after such investigation and consultation the state auditor has reason to believe that there has been a violation of state law on the part of any person, the state auditor shall certify the facts to the district attorney of the judicial district in which the alleged violation occurred who shall cause appropriate proceedings to be brought.

(3)

The auditor shall formulate classifications of inventory accounts for local governments, which accounts shall be required to be kept only with respect to items of property having an original cost that equals or exceeds an amount established by the governing body of each local government, unless such items having a value of less than the amount established by such governing body are required to be inventoried by directive of the state auditor. In no event shall the amount established by the governing body of any local government pursuant to this subsection (3) exceed the amount specified in rules promulgated by the state controller pursuant to section 24-30-202, C.R.S., regarding inventory accounts for items of state property.

Source: Section 29-1-607 — Duties of state auditor, 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

§ 29-1-607’s source at colorado​.gov