C.R.S. Section 32-15-109
Records of board

  • audits
  • legislative oversight
  • powers and duties of state auditor

(1)

All resolutions and orders shall be recorded and authenticated by the signature of the chairperson of the board and the secretary. Every legislative act of the board of a general or permanent nature shall be by resolution. The book of resolutions and orders shall be a public record. A record shall also be made of all other proceedings of the board, minutes of the meetings, certificates, contracts, bonds given by directors, employees, and any other agents of the district, and all corporate acts, and said record shall be a public record. The board shall keep an account of all moneys received by and disbursed on behalf of the district, and said account shall also be a public record. Any public record of the district shall be open for inspection by any registered elector of the district, by any official representative of the state, or by any official representative of any county, city and county, city, or town included, in whole or in part, within the district. All records shall be subject to audit as provided by part 6 of article 1 of title 29, C.R.S., for political subdivisions.

(2)

Intentionally left blank —Ed.

(a)

In addition to the audit authorized in subsection (1) of this section, upon the affirmative vote of a majority of the members of the legislative audit committee created pursuant to section 2-3-101, C.R.S., it shall be the duty of the state auditor to conduct or cause to be conducted audits of the district.

(b)

In conducting an audit pursuant to paragraph (a) of this subsection (2), the state auditor or the state auditor’s designated representative shall have access at all times, except as otherwise provided in sections 39-1-116, 39-4-103, and 39-5-120, C.R.S., to all of the books, accounts, reports, including confidential reports, vouchers, or other records or information of the district. Nothing in this paragraph (b) shall be construed as authorizing or permitting the publication of information prohibited by law. Any director, employee, or agent who fails or who interferes in any way with such examination commits a class 2 misdemeanor and shall be punished as provided in section 18-1.3-501, C.R.S.

(c)

In verifying any of the audits made, the state auditor shall have the right to ascertain the amounts on deposit in any bank or other depository belonging to the district. In addition, the state auditor shall have the right to audit said account or the books of any such bank or depository. No bank or other depository shall be liable for making available to the state auditor any of the information required pursuant to the provisions of this paragraph (c).

Source: Section 32-15-109 — Records of board - audits - legislative oversight - powers and duties of state auditor, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-32.­pdf (accessed Oct. 20, 2023).

32‑15‑101
Short title 32‑15‑102
Legislative declaration 32‑15‑103
Definitions 32‑15‑104
Creation of district - area of district 32‑15‑104.3
District area - town of Castle Rock in Douglas county 32‑15‑104.5
Annexation of enclaves 32‑15‑105
Board of directors - membership - qualifications 32‑15‑106
Board of directors - powers and duties 32‑15‑107
Authorizing election 32‑15‑108
Position of trust - conflicts of interest 32‑15‑109
Records of board - audits - legislative oversight - powers and duties of state auditor 32‑15‑110
Sales tax imposed - collection - administration of tax - discontinuance 32‑15‑110.5
Admissions tax imposed - collection - discontinuance 32‑15‑111
Sales tax and admissions tax revenues - use 32‑15‑112
Operating revenues - use 32‑15‑113
Issuance of special obligation bonds 32‑15‑114
Pledge of sales and admissions tax revenues and net operating revenues 32‑15‑115
Payment, recital, and securities 32‑15‑116
Incontestable recital in securities 32‑15‑117
Limitation upon payment 32‑15‑118
Negotiability 32‑15‑119
Sale of special obligation bonds 32‑15‑120
Contracts 32‑15‑121
Management agreement - operation of stadium 32‑15‑122
Lease of stadium 32‑15‑123
Revenue sharing 32‑15‑125
Limitations upon liabilities 32‑15‑125.5
No action maintainable 32‑15‑126
Sale of real and personal property of district 32‑15‑127
Limitations upon promotional activities 32‑15‑128
Football stadium site selection commission - creation - membership 32‑15‑129
Commission - powers and duties 32‑15‑130
Conflicts of interest prohibited 32‑15‑131
Criteria - stadium site - stadium 32‑15‑132
Consultation with urban land institute - consideration of recommendations 32‑15‑133
Repeal of article
Green check means up to date. Up to date

Current through Fall 2024

§ 32-15-109’s source at colorado​.gov