Audit and budget requirements
- election results
- description on state websites
(1)The division shall post on its official website in a form that is readily accessible to the public:
(a)A general description in plain, nontechnical language of the requirements for a special district to have an annual audit of the district’s financial statements prepared in accordance with the “Colorado Local Government Audit Law”, part 6 of article 1 of title 29, C.R.S., and information about where a copy of the audit report is available for public inspection;
(b)A general description in plain, nontechnical language of the process and requirements for a special district to adopt an annual budget in accordance with the “Local Government Budget Law of Colorado”, part 1 of article 1 of title 29, C.R.S., and information about where a copy of the budget is available for public inspection; and
(c)The election results certified to the division pursuant to section 1-11-103 (3), C.R.S.
(2)The secretary of state shall provide a link to the election results posted by the division pursuant to paragraph (c) of subsection (1) of this section on the official website of the department of state.
(3)Intentionally left blank —Ed.
(a)Except as provided in subsection (3)(d) of this section, within one year of the date an order and decree has been issued by a district court for a newly organized metropolitan district, or by January 1, 2023, for any metropolitan district that has received an order and decree from the district court in connection with its organization after January 1, 2000, but before January 1, 2022, the metropolitan district shall establish, maintain, and, unless otherwise specified, annually update an official website in a form that is readily accessible to the public that contains the following information:
(I)The names, terms, and contact information for the current directors of the board of the metropolitan district and of the manager of the metropolitan district, if applicable;
(II)The current fiscal year budget of the metropolitan district and, within thirty days of adoption by the board of the metropolitan district, any amendments to the budget;
(III)The prior year’s audited financial statements of the metropolitan district, if applicable, or an application for exemption from an audit prepared in accordance with the “Colorado Local Government Audit Law”, part 6 of article 1 of title 29, within thirty days of the filing of the application with the state auditor;
(IV)The annual report of the metropolitan district in accordance with section 32-1-207 (3)(c);
(V)By January 30 of each year, the date, time, and location of scheduled regular meetings of the district’s board for the current fiscal year;
(VI)If required by section 1-13.5-501 (1.5), by no later than seventy-five days prior to a regular election for an election at which members of a board of directors for a metropolitan district will be considered, the call for nominations pursuant to section 1-13.5-501 (1);
(VII)Not more than thirty days after an election, certified election results for an election conducted within the current fiscal year;
(VIII)A current map depicting the boundaries of the metropolitan district as of January 1 of the current fiscal year; and
(IX)Any other information deemed appropriate by the board of directors of the metropolitan district.
(b)Metropolitan districts serving the same community may establish and maintain a consolidated website provided the website clearly identifies each metropolitan district and provides the required information specified in subsection (3)(a) of this section for each metropolitan district.
(c)Notwithstanding any other provision of law, a notice of meeting containing the information set forth in section 24-6-402 (2)(c)(III) and posted on the metropolitan district’s website no less than twenty-four hours prior to such meeting satisfies the requirements of section 24-6-402 (2)(c)(III).
(d)Intentionally left blank —Ed.
(I)Any metropolitan district in inactive status pursuant to section 32-1-104 (3) is not required to establish, maintain, or update an official website during inactive status. A metropolitan district returning to active status shall comply with this subsection (3) within ninety days of adoption of a resolution returning to active status.
(II)Any metropolitan district that does not have the power to impose an ad valorem property tax is not required to establish, maintain, or update an official website pursuant to this subsection (3).
Section 32-1-104.5 — Audit and budget requirements - election results - description on state websites,
https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-32.pdf (accessed Oct. 20, 2023).