reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 2 - INTERGOVERNMENTAL RELATIONSHIPS (§§ 29-1-201 — 29-1-207) › Section 29-1-207 - [Repealed]

L. 2005: Entire section added, p. 222, § 1, effective August 8. L. 2010: Entire section repealed, (HB 10-1205), ch. 242, p. 1079, §4, effective August 11.
This section was relocated to §
29-20-105.6
in 2010.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 3 - ANNUAL LEVY - INCREASE OR REDUCTION - LIMITATION (§§ 29-1-301 — 29-1-305) › Section 29-1-301.1 - [Repealed]

L. 86: Entire section added, p. 1020, § 1, effective 1/1/1987. L. 87: (2) amended, p. 1187, § 1, effective March 12; (1) amended, p. 1179, § 2, effective April 16; (1) amended, p. 1181, § 2, effective April 30.
Subsection (3) provided for the repeal of this section, effective January 1, 1988. (See L. 86, p. 1020.)
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 3 - ANNUAL LEVY - INCREASE OR REDUCTION - LIMITATION (§§ 29-1-301 — 29-1-305) › Section 29-1-303 - [Repealed]

L. 81: Entire section added, p. 1392, § 1, effective 1/1/1995. L. 82: (2)(b) amended, p. 457, § 1, effective March 15. L. 83: (2)(b) amended, p. 2073, § 2, effective October 13. L. 85: (1)(b) and (4) amended, p. 1026, § 3, effective July 1. L. 86: (1)(a), (2), and (10) amended, p. 1025, § 5, effective May 16; (9) repealed, p. 1027, § 8, effective 1/1/1987. L. 87: (2)(b) amended, p. 1187, § 2, effective March 12; (1)(b) and (4) amended, p. 1185, § 3, effective May 1. L. 89: (2) amended, p. 1464, § 28, effective June 7.
Subsection (10) provided for the repeal of this section, effective January 1, 1990. (See L. 86, p. 1025.)
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 3 - ANNUAL LEVY - INCREASE OR REDUCTION - LIMITATION (§§ 29-1-301 — 29-1-305) › Section 29-1-304 - [Repealed]

L. 81: Entire section added, p. 1394, § 2, effective June 19. L. 86: Entire section amended, p. 1026, § 6, effective 1/1/1987. L. 91: Entire section repealed, p. 914, § 4, effective June 7.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 3 - ANNUAL LEVY - INCREASE OR REDUCTION - LIMITATION (§§ 29-1-301 — 29-1-305) › Section 29-1-304.7 - Programs delegated by the general assembly - termination or reduction - requirements

(1)
Any local government which, pursuant to section 20 (9) of article X of the state constitution, intends to reduce or terminate its subsidy to any program delegated to such local government by the general assembly for administration shall provide written notice of such intention to the governor, the president of the senate, the speaker of the house of representatives, the chairman of the joint budget committee of the general assembly, and the head of any state department or agency affected.
(2)
The notice required by this section shall contain information sufficient to identify the program and shall state whether the local government intends to reduce or terminate its subsidy to the program. If a reduction is intended, the notice shall also specify the amount of such reduction.
(3)
The notice may specify an effective date for such reduction or termination; except that in no event shall the reduction or termination take effect prior to ninety days after receipt of the notice by all of the parties named in subsection (1) of this section.
(4)
Any reduction or termination for which notice is given pursuant to this section shall take place over a three-year period in three equal annual amounts.
(5)
The director of the division of local government of the department of local affairs is authorized and empowered, after consultation with the affected departments or agencies, if any, to promulgate, adopt, amend, and repeal such rules and regulations, as may be necessary for the implementation and administration of this section.
L. 93: Entire section added, p. 5, § 1, effective February 16.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 3 - ANNUAL LEVY - INCREASE OR REDUCTION - LIMITATION (§§ 29-1-301 — 29-1-305) › Section 29-1-304.8 - Programs not delegated by the general assembly

(1)
A local district, within the meaning of section 20 (2) of article X of the state constitution, shall not reduce or end its subsidy pursuant to section 20 (9) of said article to any program if:
(a)
The program is one of the inherent powers, duties, or functions of an officer whose office is created as a county office by the state constitution, including but not limited to the county clerk and recorder, the county sheriff, the county coroner, the county treasurer, the county surveyor, the county assessor, and the county attorney; or
(b)
The program is required by the state constitution to be administered by the local district, including but not limited to duties related to the maintenance of the state court system and the equalization of property tax assessments.
(2)
Nothing in the general assembly's enactment of a requirement that a local district contribute toward the funding of a program operated by an agency or officer which is not under the jurisdiction of that local district, including but not limited to the requirement that counties pay a portion of the costs of maintaining the office of the district attorney, shall imply that the general assembly has delegated the program to the local district for administration within the meaning of section 20 (9) of article X of the state constitution.
(3)
A board of county commissioners shall not cease exercising or performing its inherent legislative, executive, or quasi-judicial powers, duties, or functions in the guise of reducing or ending its subsidy to a program pursuant to the provisions of section 20 (9) of article X of the state constitution.
(4)
As used in this section:
(a)
"Administration" means the executive management or superintendence of public affairs, as distinguished from policy-making.
(b)
"Inherent" means in the essential character of or belonging by nature or settled habit to.
L. 93: Entire section added, p. 1517, § 21, effective June 6.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 3 - ANNUAL LEVY - INCREASE OR REDUCTION - LIMITATION (§§ 29-1-301 — 29-1-305) › Section 29-1-304.9 - Fiscal note

(1)
For any proposed legislation introduced after December 31, 2009, that may have a fiscal impact on a county, school district, or board of cooperative services, the staff of the legislative council shall consider and provide in the local government impact section of the accompanying fiscal note, when possible, taking into account reasonable time constraints, the following:
(a)
A reasonable and timely estimate of the fiscal impact on the counties, school districts, or boards of cooperative services chosen in accordance with subsection (2) of this section that would result from the proposed legislation; and
(b)
Potential staffing and other administrative aspects of the proposed legislation.
(2)
In order to compile the information required by subsection (1) of this section, the staff of the legislative council shall request from a statewide association of county commissioners or the department of education fiscal information regarding the impact of the proposed legislation on certain counties to be determined by the association, school districts, or boards of cooperative services, to be determined by the department of education.
(3)
The staff of the legislative council shall consider the information received from the association, school districts, or boards of cooperative services, if any, when completing the local government impact section of any fiscal note.
L. 2009: Entire section added, (HB 09-1200), ch. 163, p. 701, §1, effective August 5. L. 2011: Entire section amended, (HB 11-1277), ch. 306, p. 1503, §29, effective August 10.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 3 - ANNUAL LEVY - INCREASE OR REDUCTION - LIMITATION (§§ 29-1-301 — 29-1-305) › Section 29-1-305 - [Repealed]

L. 83: Entire section added, p. 1197, § 2, effective June 3. L. 86: Entire section repealed, p. 1027, § 8, effective 1/1/1987.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 4 - ASSOCIATIONS OF POLITICAL SUBDIVISIONS (§§ 29-1-401 — 29-1-403) › Section 29-1-401 - Associations formed - purpose

Two or more of the political subdivisions of the state may, in their discretion and in addition to powers granted before April 22, 1957, form and maintain associations for the purposes of promoting through investigation, discussion, and cooperative effort interests and welfare of the several political subdivisions of the state of Colorado and to promote a closer relation between the several political subdivisions of the state.
L. 57: p. 522, § 1. CRS 53: § 88-3-1. C.R.S. 1963: § 88-4-1.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 4 - ASSOCIATIONS OF POLITICAL SUBDIVISIONS (§§ 29-1-401 — 29-1-403) › Section 29-1-402 - Instrumentality of subdivision

Any such association so formed shall be an instrumentality of the political subdivisions which are members thereof.
L. 57: p. 522, § 2. CRS 53: § 88-3-2. C.R.S. 1963: § 88-4-2.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 4 - ASSOCIATIONS OF POLITICAL SUBDIVISIONS (§§ 29-1-401 — 29-1-403) › Section 29-1-403 - Legislative representation - expenses - definitions

(1)
The legislative bodies of local, political subdivisions may enter into associations and, through a representative of the association, attend the general assembly of the state of Colorado and the United States Congress and any committees thereof, and present information to aid the passage of legislation which the association deems beneficial to the local agencies in the association or to prevent the passage of legislation which the association deems detrimental to the local agencies in the association. The cost and expense incident thereto are proper charges against the local agencies comprising the association; but proper expenditures of the association shall include only the actual and necessary expenses for one representative of each association and shall not include any expenditures for expenses, travel, or entertainment of any persons other than the representative of the association.
(2)
"Local agency", as used in this part 4, means county, city, or city and county. "Legislative body", as used in this part 4, means board of county commissioners in the case of a county or city and county and city council or board of trustees in the case of a city or town.
L. 57: p. 522, § 3. CRS 53: § 88-3-3. C.R.S. 1963: § 88-4-3. L. 72: p. 611, § 128.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 5 - LOCAL GOVERNMENT UNIFORM ACCOUNTING LAW (§§ 29-1-501 — 29-1-506) › Section 29-1-501 - Short title

This part 5 shall be known and may be cited as the "Colorado Local Government Uniform Accounting Law".
L. 65: p. 857, § 1. C.R.S. 1963: § 88-5-1.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 5 - LOCAL GOVERNMENT UNIFORM ACCOUNTING LAW (§§ 29-1-501 — 29-1-506) › Section 29-1-502 - Definitions

As used in this part 5, unless the context otherwise requires:
(1)
"Local government" means any authority, county, municipality, city and county, district, or other political subdivision of the state of Colorado, any institution, department, agency, or authority of any of the foregoing, including any county or municipal housing authority; and any other entity, organization, or corporation formed by intergovernmental agreement or other contract between or among any of the foregoing. Effective January 1, 1990, the office of the county public trustee shall be deemed an agency of the county for the purposes of this part 5. "Local government" does not include the fire and police pension association, any public entity insurance pool formed pursuant to state law, the university of Colorado hospital authority created in section
23-21-503
, or any association of political subdivisions formed pursuant to section
29-1-401
.
Amended by 2017 Ch. 264,§ 100, eff. 5/25/2017.
L. 65: p. 857, § 2. C.R.S. 1963: § 88-5-2. L. 81: (2)(e) added, p. 1401, § 1, effective April 24. L. 89: (2) R&RE, p. 1256, § 3, effective May 2. L. 91: (2) amended, p. 588, § 13, effective October 1. L. 2017: Entire section amended, (SB 17-294), ch. 264, p. 1411, § 100, effective May 25.
For the legislative declaration contained in the act amending subsection (2), see section 1 of chapter 99, Session Laws of Colorado 1991.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 5 - LOCAL GOVERNMENT UNIFORM ACCOUNTING LAW (§§ 29-1-501 — 29-1-506) › Section 29-1-503 - Appointment of advisory committee - powers and duties

(1)
The governor, with the advice and consent of the senate, shall appoint a six-member advisory committee on governmental accounting to assist the state auditor in formulating and prescribing a classification of accounts. The committee consists of the following members:
(a)
One member who is a member of the Colorado society of certified public accountants; and
(b)
Five members who are active in finance matters either as elected officials or finance officers employed by one of the following units of local government: Counties, cities and counties, cities and towns, school districts and local college districts, local improvement or special service districts, or other local entities having authority under the general laws of this state to levy taxes or impose assessments.
(2)
Members shall be appointed for terms of four years; except that the terms shall be staggered so that no more than two members' terms expire in the same year.
(3)
The state auditor and the controller shall be ex officio nonvoting members of the advisory committee on governmental accounting; except that the state auditor shall act as chairman of the committee and shall cast a vote only in the case of a tie.
(4)
Any decision shall be adopted only upon the majority vote of the members present.
(5)
(Deleted by amendment, L. 93, p. 674, § 10, effective May 1, 1993.)
Amended by 2022 Ch. 421, § 69, eff. 8/10/2022.
Amended by 2022 Ch. 2, § 95, eff. 2/25/2022.
Amended by 2017 Ch. 264, § 101, eff. 5/25/2017.
L. 65: p. 857, § 3. C.R.S. 1963: § 88-5-3. L. 86: (5) added, p. 423, § 51, effective March 26. L. 87: (2) amended, p. 912, § 24, effective June 15. L. 93: (5) amended, p. 674, § 10, effective May 1. L. 2017: (1) amended, (SB 17-294), ch. 264, p. 1412, § 101, effective May 25.
2022 Ch. 421, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 5 - LOCAL GOVERNMENT UNIFORM ACCOUNTING LAW (§§ 29-1-501 — 29-1-506) › Section 29-1-504 - State auditor - powers and duties

(1)
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 local college districts shall be subject to the approval of the state board for community colleges and occupational education.
(2)
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.
(3)
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.
(4)
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.
Amended by 2022 Ch. 421,§70, eff. 8/10/2022.
Amended by 2017 Ch. 264,§102, eff. 5/25/2017.
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.
2022 Ch. 421, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 5 - LOCAL GOVERNMENT UNIFORM ACCOUNTING LAW (§§ 29-1-501 — 29-1-506) › Section 29-1-505 - Annual compendium

(1)
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.
(2)
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.
L. 65: p. 859, § 5. C.R.S. 1963: § 88-5-5. L. 71: p. 959, § 1.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 5 - LOCAL GOVERNMENT UNIFORM ACCOUNTING LAW (§§ 29-1-501 — 29-1-506) › Section 29-1-506 - Continuing inventory

(1)
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.
(2)
Repealed.
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.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 6 - LOCAL GOVERNMENT AUDIT LAW (§§ 29-1-601 — 29-1-608) › Section 29-1-601 - Short title

This part 6 shall be known and may be cited as the "Colorado Local Government Audit Law".
L. 65: p. 860, § 1. C.R.S. 1963: § 88-6-1.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 6 - LOCAL GOVERNMENT AUDIT LAW (§§ 29-1-601 — 29-1-608) › Section 29-1-604 - Exemptions

(1)
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
.
(2)
(a)
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
.
(b)
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
.
(3)
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.
Amended by 2015 Ch. 6,§ 1, eff. 8/5/2015.
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.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 6 - LOCAL GOVERNMENT AUDIT LAW (§§ 29-1-601 — 29-1-608) › Section 29-1-605 - Contents of report

(1)
All reports on audits of local governments shall contain at least the following:
(a)
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;
(b)
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;
(c)
Full disclosure by the auditor of violations of state or local law which come to his attention.
(2)
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.
Amended by 2015 Ch. 6,§ 2, eff. 8/5/2015.
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.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 6 - LOCAL GOVERNMENT AUDIT LAW (§§ 29-1-601 — 29-1-608) › Section 29-1-607 - Duties of state auditor

(1)
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.
(2)
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.
(3)
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.
Amended by 2017 Ch. 264,§ 103, eff. 5/25/2017.
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.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 6 - LOCAL GOVERNMENT AUDIT LAW (§§ 29-1-601 — 29-1-608) › Section 29-1-608 - Violations - penalties

(1)
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.
(2)
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.
L. 65: p. 863, § 8. C.R.S. 1963: § 88-6-8.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 7 - CONSTRUCTION BIDDING FOR STATE-FUNDED LOCAL PROJECTS (§§ 29-1-701 — 29-1-707) › Section 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".
L. 89, 1st Ex. Sess.: Entire part added, p. 64, § 21, effective 1/1/1990.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 7 - CONSTRUCTION BIDDING FOR STATE-FUNDED LOCAL PROJECTS (§§ 29-1-701 — 29-1-707) › Section 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.
L. 89, 1st Ex. Sess.: Entire part added, p. 64, § 21, effective 1/1/1990.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 7 - CONSTRUCTION BIDDING FOR STATE-FUNDED LOCAL PROJECTS (§§ 29-1-701 — 29-1-707) › Section 29-1-704 - Construction of public projects - competitive sealed bidding

(1)
All construction contracts for state-funded public projects shall be awarded by competitive sealed bidding except as provided in subsection (2) of this section.
(2)
Competitive sealed bidding shall not be required for:
(a)
A state-funded public project for which the agency of local government receives no bids or for which all bids have been rejected;
(b)
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.
(3)
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.
L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective 1/1/1990.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 7 - CONSTRUCTION BIDDING FOR STATE-FUNDED LOCAL PROJECTS (§§ 29-1-701 — 29-1-707) › Section 29-1-705 - Agency of local government to submit cost estimate

(1)
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.
(2)
Agencies of local government shall not be required to be bonded when performing the work on a state-funded public project.
L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective 1/1/1990.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 7 - CONSTRUCTION BIDDING FOR STATE-FUNDED LOCAL PROJECTS (§§ 29-1-701 — 29-1-707) › Section 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.
L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective 1/1/1990.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 7 - CONSTRUCTION BIDDING FOR STATE-FUNDED LOCAL PROJECTS (§§ 29-1-701 — 29-1-707) › Section 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.
L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective 1/1/1990.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 8 - LAND DEVELOPMENT CHARGES (§§ 29-1-801 — 29-1-804) › Section 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.
L. 90: Entire part added, p. 1438, § 1, effective 1/1/1991.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 8 - LAND DEVELOPMENT CHARGES (§§ 29-1-801 — 29-1-804) › Section 29-1-802 - Definitions

As used in this part 8, unless the context otherwise requires:
(1)
"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.
(2)
"Land development" means any of the following:
(a)
The subdivision of land;
(b)
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
(c)
An extension of use or a new use of land which results in an increase in the number of service units required.
(3)
"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.
(4)
"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.
(5)
"Service unit" means a standard unit of measure of consumption, use, generation, or discharge of the services provided by a local government.
L. 90: Entire part added, p. 1438, § 1, effective 1/1/1991.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 8 - LAND DEVELOPMENT CHARGES (§§ 29-1-801 — 29-1-804) › Section 29-1-803 - Deposit of land development charge

(1)
All moneys from land development charges collected, including any such moneys collected but not expended prior to January 1, 1991, shall be deposited or, if collected for another local government, transmitted for deposit, in an interest-bearing account which clearly identifies the category, account, or fund of capital expenditure for which such charge was imposed. Each such category, account, or fund shall be accounted for separately. The determination as to whether the accounting requirement shall be by category, account, or fund and by aggregate or individual land development shall be within the discretion of the local government. Any interest or other income earned on moneys deposited in said interest-bearing account shall be credited to the account. At least once annually, the local government shall publish on its official website, if any, in a clear, concise, and user-friendly format information detailing the allocation by dollar amount of each land development charge collected to an account or among accounts, the average annual interest rate on each account, and the total amount disbursed from each account, during the local government's most recent fiscal year.
(2)
(Deleted by amendment, L. 2011, (HB 11-1113), ch. 58, p. 58, § 1, effective December 31, 2011.)
L. 90: Entire part added, p. 1439, § 1, effective 1/1/1991. L. 2011: Entire section amended, (HB 11 - 11 13), ch. 23, p. 58, § 1, effective December 31.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 8 - LAND DEVELOPMENT CHARGES (§§ 29-1-801 — 29-1-804) › Section 29-1-804 - Exceptions - state-mandated charges

This part 8 shall not apply to rates, fees, charges, or other requirements which a local government is expressly required to collect by state statute and which are not imposed to fund programs, services, or facilities of the local government.
L. 90: Entire part added, p. 1439, § 1, effective 1/1/1991.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 9 - LOCAL GOVERNMENT-FINANCED ENTITY (§§ 29-1-901 — 29-1-902) › Section 29-1-901 - Definitions

As used in this part 9, unless the context otherwise requires:
(1)
"Local government-financed entity" means any organization, group, or entity other than a political subdivision that:
(a)
Is composed of members that are political subdivisions or who are officials or employees of political subdivisions; and
(b)
Derives any of its annual operating budget from dues, contributions, or other payments received from political subdivisions.
(2)
"Political subdivision" means a county, city and county, city, town, service authority, school district, local improvement district, law enforcement authority, water, sanitation, fire protection, metropolitan, irrigation, drainage, or other special district, or any other kind of municipal, quasi-municipal, or public corporation organized pursuant to law.
L. 96: Entire part added, p. 140, § 1, effective April 8.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 9 - LOCAL GOVERNMENT-FINANCED ENTITY (§§ 29-1-901 — 29-1-902) › Section 29-1-902 - Local government-financed entity - records - public inspection

(1)
A local government-financed entity shall make the following information available for public inspection and copying during regular business hours:
(a)
A list of the members of the entity;
(b)
The annual operating budget of the entity that is government financed;
(c)
The compensation paid to officers and employees of and to any other person performing services for the entity, including expense allowances and benefits;
(d)
The name of any person lobbying, as defined in section
24-6-301
(3.5), C.R.S., on behalf of the entity and the total amount expended by the entity for lobbying over the previous twelve months;
(e)
The most recent disclosure statement filed by the entity or by any person lobbying on behalf of the entity pursuant to section
24-6-302
, C.R.S.
L. 96: Entire part added, p. 140, § 1, effective April 8.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 11 - LOCAL GOVERNMENT DELINQUENCY CHARGES (§§ 29-1-1101 — 29-1-1102) › Section 29-1-1101 - Definitions

As used in this part 11, unless the context otherwise requires:
(1)
"Amount due" means the amount of a fee, fine, penalty, or other separate charge due and owing to a local government.
(2)
"Delinquency charge" means a separate fee, fine, or penalty levied as a result of the late payment of an amount due. For purposes of this part 11, a delinquency charge shall not include any fee, fine, or other penalty imposed:
(a)
In accordance with the express terms of a written contractual provision;
(b)
As a result of the late payment of a tax;
(c)
By a state, county, municipal, or other court;
(d)
As a result of a check, draft, or order for the payment of money that is not paid upon presentment;
(e)
In connection with the unlawful stopping, standing, or parking of a motor vehicle;
(f)
By a public library upon overdue, damaged, or destroyed materials; and
(g)
By a local liquor licensing authority pursuant to article
3
of title
44
.
(3)
"Local government" shall have the same meaning as defined in section
29-1-602 (5)(a)
.
Amended by 2018 Ch. 152, § 17, eff. 10/1/2018.
L. 99: Entire part added, p. 1334, § 3, effective 1/1/2000. L. 2018: (2)(g) amended, (HB 18-1025), ch. 152, p. 1081, § 17, effective October 1.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 11 - LOCAL GOVERNMENT DELINQUENCY CHARGES (§§ 29-1-1101 — 29-1-1102) › Section 29-1-1102 - Delinquency charges

(1)
Notwithstanding any other provision to the contrary, no local government shall impose a delinquency charge except as provided in this section.
(2)
No delinquency charge may be collected by a local government on any amount due that is paid in full within five days after the scheduled due date.
(3)
No delinquency charge shall exceed the amount of fifteen dollars or up to five percent per month, or fraction thereof, not to exceed a total of twenty-five percent of the amount due, whichever is greater.
(4)
No more than the amount set forth in subsection (3) of this section shall be collected by a local government on any amount due regardless of the period of time during which the amount due remains in default.
(5)
In the event that an amount due is one of a series of payments to be made toward the satisfaction of a single fee, fine, penalty, or other charge assessed by a local government, no more than the amount set forth in subsection (3) of this section shall be collected by a local government on any one of such payments regardless of the period of time during which the payment remains in default.
(6)
No interest shall be assessed on a delinquency charge.
(7)
Nothing in this section shall be construed to prohibit a local government from charging interest on an amount due. In no event shall such interest be charged upon a delinquency charge or any amount other than the amount due. In no event shall any such interest charge exceed an annual percentage rate of eighteen percent or the equivalent for a longer or shorter period of time. The provisions of this subsection (7) restricting the charging of interest shall not apply to delinquent interest imposed after a tax lien is sold at a tax lien sale pursuant to article
11
of title
39
, C.R.S.
(8)
Nothing in this section shall be construed to prohibit a local government from recovering the costs of collection, including but not limited to disconnection or reconnection fees, reinstatement charges, or penalties assessed where fraud is involved.
L. 99: Entire part added, p. 1335, § 3, effective 1/1/2000.