Colorado § 43-2-132 Annual municipal reports

Colorado Statutes

§ 43-2-132 — Annual municipal reports

Colorado § 43-2-132

Title 43Transportation

Art.State, County, and Municipal Highways

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Bluebook

Colo. Rev. Stat. § 43-2-132 (2026).

Text

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

(2)The report shall 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, the county, and any other governmental agency, and moneys available from bond issues, special assessments, tax lev

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

(2) The report shall 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, the county, and any
other governmental agency, and moneys available from bond issues, special
assessments, tax levy, or any other source whatever for street or 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 shall contain uniform categories to be prescribed
by the department of transportation, such categories to include but not be limited
to expenditures for rights-of-way or other property, construction, maintenance,
acquisition of equipment, and administration. The statement shall also set forth the
amount of funds on hand at the beginning of the calendar year covered by the
report, the manner in which highway users tax fund moneys and the county road
and bridge fund were spent during such calendar year, and the amount of any
unexpended funds remaining at the close of such calendar year. The department of
transportation shall prescribe such other expenditure categories and such other
information as may be deemed necessary by the department to fully disclose the
nature and extent of all transactions by any city, city and county, or incorporated
town relating to streets and roads. Any moneys which have become available to any
city, city and county, and incorporated town for expenditure on roads and bridges
by virtue of a condition placed on any type of land use approval shall be accounted
for separately and said expenditures shall be limited to roads and bridges in
connection with such land use project.

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

(4) The highway maintenance division shall annually tabulate and compile all
such reports and statements received from the cities, city and counties, and
incorporated towns 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, each city, city and county, and
incorporated town shall submit to the department of transportation the certification
prepared as provided by section 43-2-125 showing all changes in total mileage and
arterial mileage having 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).

(6) The reports required by this section shall be audited in accordance with
the provisions of part 6 of article 1 of title 29, C.R.S., and such reports shall be
included as supplementary information in the annual audit report.

Legislative History

Source: L. 53: p. 524, � 32. CRS 53: � 120-13-32. C.R.S. 1963: � 120-13-32. L. 64: p. 169, � 132. L. 67: p. 920, � 2. L. 71: pp. 1139, 1143, �� 6, 2. L. 72: p. 617, � 150. L. 77: (5) amended, p. 1936, � 4, effective July 1. L. 83: (4) amended, p. 845, � 84, effective July 1. L. 86: (5) amended, p. 1210, � 3, effective April 21. L. 89: (2)(b) amended and (6) added, p. 1261, � 2, effective July 1. L. 91: (1), (2)(b), and (3) to (5) amended, p. 1103, � 143, effective July 1. L. 98: (1) amended, p. 1098, � 17, effective June 1. L. 2015: (1), (3), and (4) amended, (HB 15-1209), ch. 64, p. 177, � 11, effective March 30.