Colorado § 29-1-607 Duties of state auditor

Colorado Statutes

§ 29-1-607 — Duties of state auditor

Colorado·Title 29 Government·Art. Budget and Services

(1)The state auditor shall examine all reports submitted to him or her to determine whether the provisions of this part 6 have been complied with. If the state auditor finds that they have not been complied with, the state auditor shall notify the governing body of the local government and the auditor who submitted the audit report by submitting to them a statement of deficiencies. If the deficiencies are not corrected within ninety days from the date of the statement of deficiencies or within twelve months after the end of the fiscal year of the local government, whichever is later, the state auditor shall proceed in the same manner as provided in section 29-1-606 (5) as though no report had been filed.

(2)If the state auditor, in examining any audit report, finds an indicatio

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(1) The state auditor shall examine all
reports submitted to him or her to determine whether the provisions of this part 6
have been complied with. If the state auditor finds that they have not been complied
with, the state auditor shall notify the governing body of the local government and
the auditor who submitted the audit report by submitting to them a statement of
deficiencies. If the deficiencies are not corrected within ninety days from the date
of the statement of deficiencies or within twelve months after the end of the fiscal
year of the local government, whichever is later, the state auditor shall proceed in
the same manner as provided in section 29-1-606 (5) as though no report had been
filed.

(2) If the state auditor, in examining any audit report, finds an indication of
violation of state law, the state auditor shall, after making such investigation as the
state auditor deems necessary, consult with the attorney general, and if after such
investigation and consultation the state auditor has reason to believe that there has
been a violation of state law on the part of any person, the state auditor shall certify
the facts to the district attorney of the judicial district in which the alleged violation
occurred who shall cause appropriate proceedings to be brought.

(3) The auditor shall formulate classifications of inventory accounts for local
governments, which accounts shall be required to be kept only with respect to
items of property having an original cost that equals or exceeds an amount
established by the governing body of each local government, unless such items
having a value of less than the amount established by such governing body are
required to be inventoried by directive of the state auditor. In no event shall the
amount established by the governing body of any local government pursuant to this
subsection (3) exceed the amount specified in rules promulgated by the state
controller pursuant to section 24-30-202, C.R.S., regarding inventory accounts for
items of state property.

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Legislative History

Source: L. 65: p. 862, � 7. C.R.S. 1963: � 88-6-7. L. 69: p. 698, � 3. L. 89: (3) amended, p. 1259, � 9, effective May 2. L. 98: (3) amended, p. 141, � 3, effective August 5. L. 2017: (1) and (2) amended, (SB 17-294), ch. 264, p. 1413, � 103, effective May 25.