reglab/housing_qa huggingface dataset:
CO Code § 29-1-504 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 5 - Local Government Uniform Accounting Law|§ 29-1-504. State Auditor - Powers and Duties

  The state auditor shall formulate, prescribe, and publish a classification of accounts with the approval of the advisory committee on governmental accounting which shall be uniform for every level of local government as defined in section 29-1-502; except that each level of government may be classified according to population, and, in that event, each classification of accounts shall be uniform within each class; and except that the classification of accounts prescribed for the purpose of public schools shall be subject to the approval of the state board of education; and further except that the classification of accounts prescribed for the purpose of junior college districts shall be subject to the approval of the state board for community colleges and occupational education.    Upon completion of the classification of accounts for each level of government, the state auditor shall distribute the published copies of the classification of accounts promulgated by the state auditor's office to each unit of local government defined in section 29-1-502 and may distribute such copies to other interested parties. Any amendments or alterations to the original published copies must also be distributed to each unit of local government in the same manner.    Upon request of the local government officials, the state auditor shall assist local government officials in implementing the classification of accounts promulgated pursuant to this section. Any travel and subsistence expense incurred by the state auditor in performing the requests must be paid by the local government.    In accordance with subsection (1) of this section, the state auditor shall formulate classifications of inventory accounts for local governments; such 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 (4) exceed the amount specified in rules promulgated by the state controller pursuant to section 24-30-202 regarding inventory accounts for items of state property.     History. Source: L. 65: P. 858, § 4. C.R.S. 1963: § 88-5-4. L. 69: P. 698, § 2. L. 75: (1) amended, p. 787, § 12, effective July 1. L. 98: (4) amended, p. 140, § 1, effective August 5. L. 2017: Entire section amended, (SB 17-294), ch. 264, p. 1412, § 102, effective May 25. History. Source: L. 65: P. 858, § 4. C.R.S. 1963: § 88-5-4. L. 69: P. 698, § 2. L. 75: (1) amended, p. 787, § 12, effective July 1. L. 98: (4) amended, p. 140, § 1, effective August 5. L. 2017: Entire section amended, (SB 17-294), ch. 264, p. 1412, § 102, effective May 25.
CO Code § 29-1-505 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 5 - Local Government Uniform Accounting Law|§ 29-1-505. Annual Compendium

  Upon completion of the first calendar year following the completion of the classification of accounts and at the close of each calendar year thereafter, the division of local government in the department of local affairs shall publish or cause to be published an annual compendium of local government as derived from the annual audit reports filed under the provisions of the Colorado local government audit law and shall include audit reports for any fiscal years ending within the calendar year. The compendium shall be arranged by the type of local government and by classes within each type as required by the classification of accounts promulgated under section 29-1-504; but, if an annual compendium of any type of local government is published by any state agency, such compendium may be accepted by the division of local government as a part of the annual compendium set out in this section.    The division, with the approval of the executive director of the department of local affairs, may include such other information as may be deemed important for use by local government officials to promote and encourage sound fiscal management.     History. Source: L. 65: P. 859, § 5. C.R.S. 1963: § 88-5-5. L. 71: P. 959, § 1. History. Source: L. 65: P. 859, § 5. C.R.S. 1963: § 88-5-5. L. 71: P. 959, § 1.
CO Code § 29-1-506 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 5 - Local Government Uniform Accounting Law|§ 29-1-506. Continuing Inventory

  The governing body of each local government shall make or cause to be made an annual inventory of property, both real and personal, belonging to such political subdivision; except that an inventory shall be required 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 (1) 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.    Repealed.     History. Source: L. 69: P. 698, § 1. C.R.S. 1963: § 88-5-6. L. 75: Entire section amended, p. 707, § 7, effective July 14. L. 88: Entire section amended, p. 821, § 31, effective May 24. L. 89: (1) amended and (2) repealed, pp. 1259, 1260, §§ 10, 11, effective May 3. L. 98: (1) amended, p. 140, § 2, effective August 5. History. Source: L. 69: P. 698, § 1. C.R.S. 1963: § 88-5-6. L. 75: Entire section amended, p. 707, § 7, effective July 14. L. 88: Entire section amended, p. 821, § 31, effective May 24. L. 89: (1) amended and (2) repealed, pp. 1259, 1260, §§ 10, 11, effective May 3. L. 98: (1) amended, p. 140, § 2, effective August 5.
CO Code § 29-1-601 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 6 - Local Government Audit Law|§ 29-1-601. Short Title

 This part 6 shall be known and may be cited as the “Colorado Local Government Audit Law”.   History. Source: L. 65: P. 860, § 1. C.R.S. 1963: § 88-6-1. History. Source: L. 65: P. 860, § 1. C.R.S. 1963: § 88-6-1.
CO Code § 29-1-604 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 6 - Local Government Audit Law|§ 29-1-604. Exemptions

  Any local government where neither revenues nor expenditures exceed one hundred thousand dollars in any fiscal year commencing on or after January 1, 1998, may, with the approval of the state auditor, be exempt from the provisions of section 29-1-603.      Any local government where revenues or expenditures for any fiscal year commencing on or after January 1, 2004, but prior to January 1, 2015, are at least one hundred thousand dollars but not more than five hundred thousand dollars may, with the approval of the state auditor, be exempt from the provisions of section 29-1-603.    Any local government where revenues or expenditures for any fiscal year commencing on or after January 1, 2015, are at least one hundred thousand dollars but not more than seven hundred fifty thousand dollars may, with the approval of the state auditor, be exempt from the provisions of section 29-1-603.       The governing body of any local government wishing to claim exemption from the audit requirements pursuant to subsection (1) or (2) of this section shall file an application for exemption from audit. Any application filed pursuant to subsection (1) of this section shall be prepared by a person skilled in governmental accounting. Any application filed pursuant to subsection (2) of this section shall be prepared by an independent accountant with knowledge of governmental accounting. Any application filed pursuant to this subsection (3) shall be completed in accordance with regulations issued by the state auditor and shall be personally reviewed, approved, and signed by a majority of the members of the governing body. The application is to be filed with the state auditor within three months after the close of the local government's fiscal year. No exemption shall be granted prior to the close of said fiscal year. Failure to file such application shall cause the local government to lose its exemption from the provisions of section 29-1-603 for that fiscal year and the ensuing fiscal year.      History. Source: L. 65: P. 861, § 4. C.R.S. 1963: § 88-6-4. L. 77: Entire section amended, p. 1397, § 1, effective March 16. L. 83: Entire section amended, p. 1206, § 1, effective March 22. L. 85: (3) amended, p. 1019, § 3, effective July 1. L. 89: (1) and (3) amended, p. 1258, § 6, effective May 2. L. 98: Entire section amended, p. 292, § 1, effective August 5. L. 2004: (2) amended, p. 186, § 1, effective August 4. L. 2015: (2) amended, (SB 15-024), ch. 6, p. 13, § 1, effective August 5. History. Source: L. 65: P. 861, § 4. C.R.S. 1963: § 88-6-4. L. 77: Entire section amended, p. 1397, § 1, effective March 16. L. 83: Entire section amended, p. 1206, § 1, effective March 22. L. 85: (3) amended, p. 1019, § 3, effective July 1. L. 89: (1) and (3) amended, p. 1258, § 6, effective May 2. L. 98: Entire section amended, p. 292, § 1, effective August 5. L. 2004: (2) amended, p. 186, § 1, effective August 4. L. 2015: (2) amended, (SB 15-024), ch. 6, p. 13, § 1, effective August 5.
CO Code § 29-1-605 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 6 - Local Government Audit Law|§ 29-1-605. Contents of Report

  All reports on audits of local governments shall contain at least the following:   Financial statements which shall be prepared, insofar as possible, in conformity with generally accepted governmental accounting principles setting forth the financial position and results of operation of each fund and activity of the local government and a comparison of actual figures with budgeted figures for each fund or activity for which a budget has been prepared, which financial statements shall be the representations of the local government;    The unmodified opinion of the auditor with respect to the financial statements of the local government or, if an unmodified opinion cannot be expressed, a modified opinion or disclaimer of opinion containing an explanation of the reasons therefor;    Full disclosure by the auditor of violations of state or local law which come to his attention.       In addition to the information required by subsection (1) of this section, the report on the audit of a special district, as defined in section 32-1-103 (20), C.R.S., that has authorized but unissued general obligation debt as of the end of the fiscal year of the special district shall specify the amount of the authorized but unissued debt and any current or anticipated plan to issue the debt.     History. Source: L. 65: P. 861, § 5. C.R.S. 1963: § 88-6-5. L. 2008: (2) added, p. 61, § 1, effective August 5. L. 2015: (1)(b) amended, (SB 15-024), ch. 6, p. 13, § 2, effective August 5. History. Source: L. 65: P. 861, § 5. C.R.S. 1963: § 88-6-5. L. 2008: (2) added, p. 61, § 1, effective August 5. L. 2015: (1)(b) amended, (SB 15-024), ch. 6, p. 13, § 2, effective August 5.
CO Code § 29-1-607 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 6 - Local Government Audit Law|§ 29-1-607. Duties of State Auditor

  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.    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.    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.     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. 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.
CO Code § 29-1-608 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 6 - Local Government Audit Law|§ 29-1-608. Violations - Penalties

  If it appears that an auditor has knowingly issued an audit report under the provisions of this part 6 containing any false or misleading statement, the state auditor shall report the matter in writing to the state board of accountancy and to the local government.    Any member of the governing body of the local government or any member, officer, employee, or agent of any department, board, commission, or other agency who knowingly and willfully fails to perform any of the duties imposed upon him by this part 6, or who knowingly and willfully violates any of the provisions of this part 6, or who knowingly and willfully furnishes to the auditor or his employee any false or fraudulent information is guilty of malfeasance and, upon conviction thereof, the court shall enter judgment that such person be removed from office or employment. It is the duty of the court rendering such judgment to cause immediate notice of such removal from office or employment to be given to the proper officer of the local government so that the vacancy thus caused may be filled.     History. Source: L. 65: P. 863, § 8. C.R.S. 1963: § 88-6-8. History. Source: L. 65: P. 863, § 8. C.R.S. 1963: § 88-6-8.
CO Code § 29-1-701 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 7 - Construction Bidding for State-Funded Local Projects|§ 29-1-701. Short Title

 This part 7 shall be known and may be cited as the “Construction Bidding for State-funded Local Projects Act”.   History. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 64, § 21, effective January 1, 1990.
CO Code § 29-1-702 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 7 - Construction Bidding for State-Funded Local Projects|§ 29-1-702. Legislative Declaration

 The general assembly hereby declares that the procedures for procurement by local government of construction projects which will be funded in whole or in part by the state through the highway users tax fund is a matter of statewide concern; that the identification and widespread publication of such projects will increase the competition for such projects leading to a decreased cost to taxpayers throughout the state; that increased privatization of such projects by local governments will aid in the development and retention of local small businesses, industries, and construction firms, will broaden the economic base of local areas, and will contribute to increased economic vitality throughout the state; and that the provisions of this part 7 are enacted in the exercise of the police powers of this state for the purpose of protecting the health, peace, safety, and welfare of the people of this state.   History. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 64, § 21, effective January 1, 1990.
CO Code § 29-1-704 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 7 - Construction Bidding for State-Funded Local Projects|§ 29-1-704. Construction of Public Projects - Competitive Sealed Bidding

  All construction contracts for state-funded public projects shall be awarded by competitive sealed bidding except as provided in subsection (2) of this section.    Competitive sealed bidding shall not be required for:   A state-funded public project for which the agency of local government receives no bids or for which all bids have been rejected;    A state-funded public project for which the responsible officer determines it is necessary to make emergency procurements or contracts because there exists a threat to public health, welfare, or safety under emergency conditions, but such emergency procurements or contracts shall be made with such competition as is practicable under the circumstances; however, a written determination of the basis for the emergency and for the selection of the particular contractor shall be included in the contract file.       Nothing in this part 7 shall be construed to affect or limit any additional requirements imposed upon an agency of local government for awarding contracts for state-funded public projects.     History. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective January 1, 1990.
CO Code § 29-1-705 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 7 - Construction Bidding for State-Funded Local Projects|§ 29-1-705. Agency of Local Government to Submit Cost Estimate

  Whenever an agency of local government proposes to undertake the construction of a state-funded public project, by any means or method other than by a contract awarded by competitive bid, it shall prepare and submit a cost estimate in the same manner as other bidders. Such agency of government itself may not undertake the proposed state-funded public project unless it shows the lowest and most responsive cost estimate.    Agencies of local government shall not be required to be bonded when performing the work on a state-funded public project.     History. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective January 1, 1990.
CO Code § 29-1-706 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 7 - Construction Bidding for State-Funded Local Projects|§ 29-1-706. Finality of Determinations

 The determinations required by section 29-1-704 (2) are final and conclusive unless they are clearly erroneous, arbitrary, capricious, or contrary to law or are not supported by substantial evidence.   History. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective January 1, 1990.
CO Code § 29-1-707 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 7 - Construction Bidding for State-Funded Local Projects|§ 29-1-707. Prohibition of Dividing Work of State-Funded Public Project

 It is unlawful for any person to divide the work of a state-funded public project into two or more separate projects for the sole purpose of evading or attempting to evade the requirements of this part 7.   History. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective January 1, 1990.
CO Code § 29-1-801 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 8 - Land Development Charges|§ 29-1-801. Legislative Declaration

 The general assembly hereby finds and determines that statewide standards governing accountability for land development charges imposed by local governments to finance capital facilities and services are necessary and desirable to ensure reasonable certainty, stability, and fairness in the use to which moneys generated by such charges are put and to promote public confidence in local government finance. The general assembly therefore declares that this part 8 is a matter of statewide concern.   History. Source: L. 90: Entire part added, p. 1438, § 1, effective January 1, 1991.
CO Code § 29-1-802 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 1 - Budget and Services|Part 8 - Land Development Charges|§ 29-1-802. Definitions

 As used in this part 8, unless the context otherwise requires:    “Capital expenditure” means any expenditure for an improvement, facility, or piece of equipment necessitated by land development which is directly related to a local government service, has an estimated useful life of five years or longer, and is required by charter or general policy of a local government pursuant to resolution or ordinance.    “Land development” means any of the following:   The subdivision of land;    Construction, reconstruction, redevelopment, or conversion of use of land or any structural alteration, relocation, or enlargement which results in an increase in the number of service units required; or    An extension of use or a new use of land which results in an increase in the number of service units required.       “Land development charge” means any fee, charge, or assessment relating to a capital expenditure which is imposed on land development as a condition of approval of such land development, as a prerequisite to obtaining a permit or service. Nothing in this section shall be construed to include sales and use taxes, building or plan review fees, building permit fees, consulting or other professional review charges, or any other regulatory or administrative fee, charge, or assessment.    “Local government” means a county, city and county, municipality, service authority, school district, local improvement district, law enforcement district, water, sanitation, fire protection, metropolitan, irrigation, drainage, or other special district, any other kind of municipal, quasi-municipal, or public corporation, or any agency or instrumentality thereof organized pursuant to law.    “Service unit” means a standard unit of measure of consumption, use, generation, or discharge of the services provided by a local government.     History. Source: L. 90: Entire part added, p. 1438, § 1, effective January 1, 1991.    ANNOTATION   Law reviews. For article, “A Municipal Perspective on Senate Bill 15: Impact Fees”, see 31 Colo. Law. 93 (May 2002).