Colorado § 26-1-114.5 Records - access by county auditor

Colorado Statutes

§ 26-1-114.5 — Records - access by county auditor

Colorado § 26-1-114.5

Title 26Human

Art.Department of Human Services

This text of Colorado § 26-1-114.5 (Records - access by county auditor) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 26-1-114.5 (2026).

Text

(1)(a) Notwithstanding any provision of law to the contrary and subject to paragraph (b) of this subsection (1), a county department of human or social services shall provide to an auditor conducting a financial or performance audit of the county department access to all of the records, reports, papers, files, and communications of the county department, including any personal identifying information of individuals contained in the records, reports, papers, files, and communications necessary to achieve the stated audit objectives.

(b)A county department of human or social services shall not make information available if the release would violate a federal confidentiality or privacy law.

(2)This section applies to an auditor retained by a county or authorized pursuant to a c

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(1) (a) Notwithstanding any
provision of law to the contrary and subject to paragraph (b) of this subsection (1), a
county department of human or social services shall provide to an auditor
conducting a financial or performance audit of the county department access to all
of the records, reports, papers, files, and communications of the county
department, including any personal identifying information of individuals contained
in the records, reports, papers, files, and communications necessary to achieve the
stated audit objectives.

(b) A county department of human or social services shall not make
information available if the release would violate a federal confidentiality or privacy
law.

(2) This section applies to an auditor retained by a county or authorized
pursuant to a county charter or ordinance.

(3) Information required to be kept confidential or exempt from public
disclosure pursuant to any other law or rule of the state department of human
services or the department of early childhood or upon subpoena, search warrant,
discovery proceedings, or otherwise, including personal identifying information,
that is obtained by an auditor pursuant to subsection (1) of this section must not be:

(a) Released, disclosed, or made available for inspection to any person by the
auditor, the auditor's staff, or an audit oversight committee; or

(b) Disclosed or contained in an audit report that is released for public
inspection.

(4) A person who releases information required to be kept confidential or
exempt from public disclosure in violation of subsection (3) of this section is subject
to the applicable criminal or civil penalty for the unlawful release of the
information.

(5) Nothing in this section shall be construed to supersede the authority of
the state auditor pursuant to section 2-3-107 (2)(a), C.R.S.

Legislative History

Source: L. 2015: Entire section added, (HB 15-1370), ch. 324, p. 1325, � 2, effective June 5. L. 2022: IP(3) amended, (HB 22-1295), ch. 123, p. 852, � 83, effective July 1.