2021 Colorado Code
Title 2 - Legislative
Article 3 - Legislative Services
Part 1 - Legislative Audit Committee - State Auditor
§ 2-3-101. Legislative Audit Committee - Membership - Meetings - Powers and Duties

Universal Citation: CO Code § 2-3-101 (2021)
  1. There is hereby created a legislative audit committee, referred to in this part 1 as the “committee”. The committee consists of four senators, two from each major political party, to be appointed by the president and the minority leader of the senate, respectively, with the approval of a majority of the members elected to the senate and four representatives, two from each major political party, to be appointed by the speaker and the minority leader of the house of representatives, respectively, with the approval of a majority of the members elected to the house of representatives. Appointments to the committee shall be made no later than sixty days after the convening of the first regular session of the general assembly held in each odd-numbered year. An appointing authority may make an appointment to temporarily replace a current member of the committee appointed by that appointing authority; except that, a temporary appointment does not require approval of a majority of the members elected to the applicable body. Membership on the committee terminates with the appointment of a member's successor or upon the termination of a member's term of office in the general assembly, whichever occurs first, and any member may be appointed to succeed himself or herself on the committee. Vacancies in the committee's membership shall be filled in the same manner as original appointments; except that the approval of the members elected to the general assembly is not necessary if any such appointment is made when the general assembly is not in session.
  2. The committee shall select its chairman and vice-chairman from among its membership, and it shall prescribe its own rules of procedure. The committee may appoint subcommittees from the membership of the general assembly and other persons to assist the committee in carrying out its functions. The committee may meet as often as may be necessary to perform its functions, but it shall meet at least once in each quarter of the calendar year.
  3. It is the function of the committee:
    1. To examine persons applying for the position of state auditor as to qualifications and ability but without regard to political affiliation and, after consultation with the executive committee, to place the names of the most qualified candidates in nomination before the general assembly for the position of state auditor;
    2. To review the activities and reports of the state auditor relating to postaudits of the financial transactions and accounts of all departments, institutions, and agencies of the state government and of other public agencies and to submit its recommendations thereon to the general assembly, the governor, and other interested officials at such times as the committee considers necessary;
    3. To keep minutes of its meetings which shall be available to all members of the general assembly upon request and to allow any member of the general assembly to attend any of the meetings of the committee and to present his views on any subject which the committee may be considering;
    4. To conduct such other activities as may be required by law or by joint resolution of the general assembly;
    5. Upon receipt of the investigation report as provided in section 24-50.5-106, C.R.S., to direct the state auditor to conduct a preliminary investigation to determine the need for a fiscal audit, performance audit, or management study of the matter set forth in such report. Upon receipt of the preliminary report from the state auditor, the committee may direct an immediate special audit or management study of the matter or may provide that such study shall be done in accordance with the scheduled audit of the agency cited in such report. Upon completion of any special audit or management study pursuant to this paragraph (e), the committee shall submit its findings to the governor and the members of the general assembly.
    6. To review enterprise designations of auxiliary facilities or groups of auxiliary facilities which are submitted to the office of the state auditor pursuant to the provisions of section 23-5-101.5, C.R.S., to ensure that such designations conform to the requirements of section 23-5-101.5, C.R.S., and to the provisions of section 20 of article X of the state constitution, to determine which, if any designations, shall be allowed to expire pursuant to section 23-5-101.5, C.R.S., and to recommend to the general assembly such legislation regarding such designations as may be necessary;
    7. To review any enterprise designation of the student loan division that is submitted to the office of the state auditor pursuant to the provisions of section 23-3.1-103.5, C.R.S., to ensure that the designation conforms to the requirements of section 23-3.1-103.5, C.R.S., and to the provisions of section 20 of article X of the state constitution, to determine whether the designation shall be allowed to expire pursuant to section 23-3.1-103.5, C.R.S., and to recommend to the general assembly such legislation regarding the designation as may be necessary; and
    8. To review the activities and reports of the state auditor related to performance audits he or she is required to conduct or cause to be conducted pursuant to section 2-3-103 (9).
  4. Members of the committee shall be reimbursed for necessary expenses in connection with the performance of their duties and shall be paid the same per diem as other members of interim committees in attendance at meetings.

History. Source: L. 65: P. 152, § 1. C.R.S. 1963: § 3-21-1 . L. 79: (3)(c) and (3)(d) amended and (3)(e) added, p. 967, § 2, effective June 15. L. 81: (3)(b) amended, p. 339, § 1, effective April 30. L. 88: (3)(a) amended, p. 305, § 3, effective May 23. L. 93: (3)(d) and (3)(e) amended and (3)(f) added, p. 1826, § 9, effective June 6; (3)(a) amended, p. 2107, § 6, effective June 9. L. 94: (3)(e) and (3)(f) amended and (3)(g) added, p. 99, § 1, effective March 18. L. 2010: (3)(h) added,(HB 10-1119), ch. 340, p. 1572, § 4, effective August 11. L. 2016: (1) amended,(SB 16-156), ch. 282, p. 1154, § 1, effective June 10.


Cross references:
  1. For necessary expenses and per diem allowances to committee members, see § 2-2-307.
  2. In 2010, subsection (3)(h) was added by the “State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act”. For the short title, see section 1 of chapter 340, Session Laws of Colorado 2010.

Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.