CO Code § 24-30-201 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 30 - Department of Personnel - State Administrative Support Services|Part 2 - Accounts and Control|§ 24-30-201. Accounts and Control - Controller

  The powers, duties, and functions concerning accounts and control as set forth in this part 2 are the responsibility of the state controller. The executive director of the department of personnel shall appoint the controller, subject to section 13 of article XII of the state constitution. The controller must be bonded in such amount as the executive director shall fix. The powers and duties of the controller are:   To keep in continuous touch with the operations, plans, and needs of the several departments and other agencies of the state and with the sources and amounts of revenue and other receipts of the state;    Repealed.    To examine and approve work programs and quarterly allotments to the several departments and changes therein;    To examine and approve all statements and reports on the financial condition and estimated future financial condition and the operations of the state government and the several budget units before any such reports are released to the governor, to the general assembly, or for publication; receive and deal with all requests for information as to financial conditions and operations of the state; and prepare such statements of unit costs and other cost statistics as may be required from time to time or requested by the governor or the general assembly;    To manage the finances and financial affairs of the state, except as otherwise provided in section 5 (2) of article VIII of the state constitution and by law for institutions of higher education and for the Auraria higher education center;    To coordinate all the procedures for financial administration and financial control so as to integrate them into an adequate and unified system, including the devising, prescribing, and installing of accounting forms, records, and procedures for all state agencies;    To conduct all central accounting and fiscal reporting for the state as a whole;    To maintain a current audit of all cash, cash receipts, and receivables; to preaudit and control the incurring of obligations; and to preaudit all disbursements;    To issue warrants and checks for the payment of claims against the state;    Pursuant to rules and regulations promulgated by the executive director of the department of personnel, to assist state agencies in their efforts to recover moneys owing to the state and to collect, on behalf of the state, accounts referred to the controller under rules and regulations authorizing such referral under defined circumstances, as further specified in section 24-30-202.4;    To control all supply stocks, property, and equipment in use and enforce the keeping of inventory accounts.    Repealed.       The powers, duties, and functions concerning accounts and control and the office of the controller shall be administered as if transferred by a type 2 transfer to the department of personnel.     Source: L. 41: p. 52, § 12. CSA: C. 3, § 12. L. 47: p. 221, § 2. CRS 53: § 3-3-1. L. 59: p. 147, § 2. C.R.S. 1963: § 3-3-1. L. 64: p. 113, § 2. L. 68: pp. 99, 100, §§ 47, 49. L. 70: p. 107, § 4. L. 71: p. 1211, § 2. L. 73: p. 169, § 2. L. 75: (1)(j) added, p. 798, § 1, effective July 1. L. 79: (1)(k) added, p. 873, § 1, effective July 1. L. 84: (1)(l) added, p. 673, § 1, effective July 1. L. 86: (1)(b) repealed, pp. 961, 964, §§ 4, 4, effective May 27. L. 95: IP(1) and (1)(j) amended and (2) added, p. 641, § 34, effective July 1. L. 96: IP(1), (1)(j), and (2) amended, p. 1494, § 2, effective June 1. L. 99: (1)(l) amended, p. 687, § 7, effective August 4. L. 2009: (1)(l) amended, (HB 09-1218), ch. 132, p. 569, § 1, effective July 1. L. 2010: (1)(e) amended, (SB 10-003), ch. 391, p. 1848, § 24, effective June 9; (1)(l) and (2) amended, (HB 10-1422), ch. 419, p. 2082, § 61, effective August 11. L. 2014: (1)(i) amended, (HB 14-1391), ch. 328, p. 1449, § 5, effective June 5. L. 2017: IP(1) amended and (1)(l) repealed, (HB 17-1058), ch. 18, p. 57, § 1, effective March 8.   Cross references: (1) For the legislative declaration contained in the 1995 act amending the introductory portion to subsection (1) and subsection (1)(j) and enacting subsection (2), see section 112 of chapter 167, Session Laws of Colorado 1995.   (2) For the legislative declaration in the 2010 act amending subsection (1)(e), see section 1 of chapter 391, Session Laws of Colorado 2010.   ANNOTATION   Governor's veto of appropriation provision held proper. MacManus v. Love, 179Colo. 218, 499 P.2d 609 (1972).   "Under the provisions of law" in former subsection (1)(b) must be read to limit the controller's authority over transfers to those transfers authorized by some source independent of this section. Colo. General Assembly v. Lamm, 700 P.2d 508 (Colo. 1985).   To read former subsection (1)(b) as applying to any transfer, not just those authorized by a source independent of this statute, would bring about an unconstitutional result, since it would amount to a delegation of the legislative appropriation power to the chief executive. Colo. General Assembly v. Lamm, 700 P.2d 508 (Colo. 1985).