C.R.S. Section 32-9-115
Records of board

  • audits

(1)

All resolutions and orders shall be recorded and authenticated by the signature of the presiding officer 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 officers, employees, and any other agents of the district, and all corporate acts, which record shall also be a public record. The treasurer shall keep an account of all moneys received by and disbursed on behalf of the district, which shall also be a public record. Any public record of the district shall be open for inspection by any eligible elector of the district, or by any representative of the state, or of any county, city and county, city, or town within the district. All records are subject to audit as provided by law for political subdivisions.

(2)

Repealed.

(3)

In addition to the audit authorized in subsection (1) of this section and the audit required pursuant to section 29-1-603, C.R.S., at least once every five years, or more frequently in the state auditor’s discretion, the state auditor shall conduct or cause to be conducted a performance audit of the district to determine whether the district is effectively and efficiently fulfilling its statutory obligations. The first performance audit shall begin on or after January 1, 2005, and be completed as soon as possible thereafter. Upon the completion of a performance audit, the state auditor shall submit a written report to the legislative audit committee. The cost of the performance audits shall be paid by the district.

Source: Section 32-9-115 — Records of board - audits, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-32.­pdf (accessed Oct. 20, 2023).

32‑9‑101
Short title
32‑9‑102
Legislative declaration
32‑9‑103
Definitions
32‑9‑104
Liberal construction
32‑9‑105
Creation of district
32‑9‑106.1
District area
32‑9‑106.6
Additional district areas as a result of annexation
32‑9‑106.7
Additional district area - petition or election - required filings - definitions
32‑9‑106.8
Additional district areas - annexation of unincorporated territory that is entirely surrounded by the district
32‑9‑106.9
District area - town of Castle Rock in Douglas county
32‑9‑107
Mass transportation system
32‑9‑107.5
Regional fixed guideway mass transit system - authorization
32‑9‑107.7
Regional fixed guideway mass transit systems - construction - authorization
32‑9‑109.5
Board of directors - membership - powers
32‑9‑111
Election of directors - dates - terms
32‑9‑112
Vacancies - appointments - recall
32‑9‑113
Fidelity bonds
32‑9‑114
Board’s administrative powers
32‑9‑115
Records of board - audits
32‑9‑116
Meetings of board
32‑9‑117
Compensation of directors
32‑9‑118
Conflicts in interest prohibited
32‑9‑119
Additional powers of district
32‑9‑119.1
Transportation expansion plan - utility relocation - legislative declaration - definitions
32‑9‑119.3
Elections for sales tax rate increase
32‑9‑119.4
Election for a sales tax rate increase - petition requirement
32‑9‑119.5
Competition to provide vehicular service within the regional transportation district - definition
32‑9‑119.7
Cost efficiency of transit services - reporting - plans
32‑9‑119.8
Provision of retail and commercial goods and services at district transfer facilities - residential and other uses at district transfer facilities permitted - definitions
32‑9‑119.9
Limited authority to charge fees for parking - reserved parking spaces - penalties - definitions
32‑9‑120
Levy of taxes - limitations
32‑9‑121
Levies to cover deficiencies
32‑9‑122
Levying and collecting taxes - lien
32‑9‑123
Delinquent taxes
32‑9‑123.5
Prohibition on borrowing by district
32‑9‑124
Forms of borrowing
32‑9‑125
Issuance of notes
32‑9‑126
Issuance of warrants
32‑9‑127
Maturities of notes and warrants
32‑9‑128
Incurrence of special obligations
32‑9‑128.5
Private activity and exempt facility bonds
32‑9‑129
Issuance of temporary bonds
32‑9‑130
Issuance of interim notes
32‑9‑131
Pledge of proceeds of sales taxes and revenues
32‑9‑132
Ranking among different issues
32‑9‑133
Ranking in same issue
32‑9‑134
Payment recital in securities
32‑9‑135
Incontestable recital in securities
32‑9‑136
Limitation upon payment
32‑9‑137
Security details
32‑9‑138
Negotiability
32‑9‑139
Single bonds
32‑9‑140
Sale of securities
32‑9‑141
Application of proceeds
32‑9‑142
Use of unexpended proceeds
32‑9‑143
Covenants in security proceedings
32‑9‑144
Remedies of security holders
32‑9‑145
Limitations upon liabilities
32‑9‑146
Interest after maturity
32‑9‑147
Refunding bonds
32‑9‑148
Issuance of interim notes
32‑9‑149
Elections
32‑9‑150
Election resolution
32‑9‑151
Conduct and costs of elections
32‑9‑156
District - tax exempted
32‑9‑158
Merger, consolidation, or assumption of district
32‑9‑159
Freedom from judicial process
32‑9‑160
Misdemeanors
32‑9‑161
Eminent domain
32‑9‑162
Money management
32‑9‑163
Investment management
32‑9‑164
Custodians
Green check means up to date. Up to date

Current through Fall 2024

§ 32-9-115’s source at colorado​.gov