§ 2-3-107 — Authority to subpoena witnesses - access to records

(1) For the
purposes of this part 1 the committee has the power to subpoena witnesses, take
testimony under oath, and to assemble records and documents, by subpoena duces
tecum or otherwise, with the same power and authority as courts of record and may
apply to courts of record for the enforcement of these powers. The sheriff of any
county shall serve any subpoena on written order of the committee in the same
manner as process is served in civil actions. Witnesses subpoenaed to appear
before the committee shall receive the same fees and expenses as witnesses in
civil cases.

(2) (a) (I) Notwithstanding any provision of law to the contrary, the state
auditor or the state auditor's designated representative is authorized to have
access at all times, except as provided by sections 39-1-116, 39-4-103, and 39-5-120, to all of the books, accounts, reports, vouchers, or other records or information
in any department, institution, or agency, including but not limited to records or
information required to be kept confidential or exempt from public disclosure upon
subpoena, search warrant, discovery proceedings, or otherwise. The authority of the
state auditor or the state auditor's designated representative to access at all times
the books, accounts, reports, vouchers, or other records or information in
accordance with this subsection (2)(a) also extends to any fiscal or performance
audit the state auditor or the state auditor's designated representative conducts of:

(A) The Colorado new energy improvement district and the new energy
improvement program in connection with section 2-3-120;

(B) Repealed.

(C) The health benefit exchange created in section 10-22-104 in accordance
with section 10-22-105 (4)(c);

(D) Community-centered boards, as defined in section 25.5-6-1702 (5);

(E) Case management agencies in accordance with section 25.5-6-1708 (1);
and

(F) The statewide implementation of the statewide system of standards and
assessments and the statewide education accountability system in accordance with
section 2-3-127, as said section existed prior to its repeal; except that, for purposes
of said audit, the state auditor or his or her designated representative shall not have
access to the financial records, including books, accounts, and vouchers, of a public
school, school district, or board of cooperative services or of the state charter
school institute.

(II) The authority of the state auditor or his or her designated representative
to access at all times the books, accounts, reports, vouchers, or other records or
information provided under subsection (2)(a)(I)(B) of this section terminates on the
date the final audit report is released by the legislative audit committee.

(III) When accessing confidential health records, the state auditor shall
determine the necessity of accessing personal identifying health information for
the purpose of achieving the audit objectives.

(b) Nothing in this subsection (2) shall be construed as authorizing or
permitting the publication of information prohibited by law. Notwithstanding the
approval of the committee to release work papers of the office of the state auditor
pursuant to section 2-3-103 (3), no information required to be kept confidential
pursuant to any other law shall be released in connection with an audit. The results
of any audit or evaluation of information technology systems undertaken pursuant
to section 2-3-103 (1.5) that are precluded from disclosure under section 24-6-402
(3)(a)(IV), C.R.S., shall not be released in connection with any such audit or
evaluation. In addition to the penalty established in section 2-3-103.7, any person
who unlawfully releases confidential information shall be subject to any criminal or
civil penalty under any applicable law for the unlawful release of the information.

(c) Any officer or employee who fails or refuses to permit such access or
examination for audit or who interferes in any way with such examination commits a
class 2 misdemeanor.

(3) In verifying any of the audits made, the state auditor has the right to
ascertain the amounts on deposit in any bank or other depository belonging to any
department, institution, or agency required to be audited and has the right to audit
said account on the books of any such bank or depository. No bank or other
depository is liable for making available to the state auditor any of the information
required under this subsection (3).

Legislative History

Source: L. 65: p. 155, � 7. C.R.S. 1963: � 3-21-7. L. 2006: (2) amended, p. 1195, � 1, effective May 25. L. 2011: (2)(b) amended, (SB 11-082), ch. 109, p. 339, � 2, effective August 10. L. 2017: (3) amended, (SB 17-294), ch. 264, p. 1383, � 3, effective May 25. L. 2019: (2)(a) amended, (HB 19-1136), ch. 26, p. 86, � 2, effective August 2. L. 2021: IP(2)(a)(I), (2)(a)(I)(C), and (2)(a)(I)(D) amended and (2)(a)(I)(F) added, (HB 21-1294), ch. 414, p. 2764, � 3, effective July 2; (2)(a)(I)(B) repealed, (HB 21-1249), ch. 178, p. 970, � 3, effective September 7; (2)(c) amended, (SB 21-271), ch. 462, p. 3132, � 52, effective March 1, 2022; IP(2)(a)(I) and (2)(a)(I)(D) amended and (2)(a)(I)(E) added, (HB 21-1187), ch. 83, p. 323, � 3, effective July 1, 2024. L. 2024: (2)(a)(I)(F) amended, (HB 24-1450), ch. 490, p. 3403, � 4, effective August 7.