§ 43-2-120 — Annual county reports

(1) On or before the thirtieth day of June
of each year, the board of county commissioners of each county shall cause to be
made and filed with the highway maintenance division a complete report of the
expenditures of all moneys applied to county road systems during the calendar
year ending on the thirty-first day of December next preceding. The division shall
prescribe the form and contents of the report.

(2) The report must contain the following:

(a) A detailed statement identifying the separate amounts and sources of all
moneys available during the calendar year covered by the report, including moneys
made available by the United States government, the state, and any other
governmental agency and moneys available from bond issues, special assessments,
tax levy, or any other source whatever for expenditure for street and road purposes;

(b) A detailed statement of all expenditures during the calendar year
covered by the report for street and road purposes, including obligations incurred
but not yet paid. The statement must contain uniform categories prescribed by the
highway maintenance division, including, but not be limited to, expenditures for
rights-of-way or other property, construction, maintenance, acquisition of
equipment, and administration. The statement must also set forth the amount of
funds on hand at the beginning of the calendar year covered by the report and any
unexpended funds remaining at the close of the calendar year. The division shall
prescribe such other expenditure categories and such other information as may be
deemed necessary by the division to fully disclose the nature and extent of all
transactions by any county relating to streets and roads.

(3) The highway maintenance division shall prepare detailed instructions for
the uniform reporting of receipts and expenditures of all moneys applied to county
streets and roads.

(4) The highway maintenance division shall annually tabulate and compile all
such reports and statements received from the counties and shall publish these
data in accordance with the provisions of section 24-1-136, C.R.S.

(5) (a) On or before March 1 of each year, the board of county commissioners
of each county shall submit to the department of transportation a map which
indicates any changes in the mileage or location of any road within the county
system of roads, together with any changes in the surface classification of any
roads within the county system which have been made during the calendar year
ending on December 31 next preceding.

(b) Information concerning the condition of the streets, roads, and highways
submitted pursuant to section 43-1-115 (2), shall be reported in conjunction with the
report required by paragraph (a) of this subsection (5).

Legislative History

Source: L. 53: p. 519, � 20. CRS 53: � 120-13-20. L. 54: p. 153, � 1. C.R.S. 1963: � 120-13-20. L. 64: p. 169, � 130. L. 67: p. 919, � 1. L. 71: pp. 1138, 1142, �� 4, 1. L. 72: p. 617, � 149. L. 77: (5) amended, p. 1935, � 2, effective July 1. L. 83: (4) amended, p. 845, � 82, effective July 1. L. 86: (5) amended, p. 1209, � 2, effective April 21. L. 91: (1), (2)(b), and (3) to (5) amended, p. 1101, � 138, effective July 1. L. 98: (1) amended, p. 1098, � 16, effective June 1. L. 2015: (1), IP(2), (2)(b), (3), and (4) amended, (HB 15-1209), ch. 64, p. 177, � 9, effective March 30.