Colorado § 32-9-115 Records of board - audits

Colorado Statutes

§ 32-9-115 — Records of board - audits

Colorado·Title 32 Special·Art. Regional Transportation District Act

(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 dis

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(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(2) Repealed.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.

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Legislative History

Source: L. 69: p. 718, � 1. C.R.S. 1963: � 89-20-14. L. 80: Entire section amended, p. 679, � 2, effective May 1. L. 82: (2) repealed, p. 502, � 8, effective April 15. L. 92: (1) amended, p. 910, � 162, effective January 1, 1993. L. 94: (3) added, p. 1325, � 3, effective May 25. L. 2002: (3) amended, p. 866, � 2, effective August 7. L. 2004: (3) amended, p. 970, � 1, effective August 4.