A Bill for an Act
Page 1, Line 101Concerning required performance audits of certain state
Page 1, Line 102agencies, and, in connection therewith, requiring the
Page 1, Line 103state auditor to conduct or cause to be conducted
Page 1, Line 104performance audits of the air pollution control
Page 1, Line 105division and the division of unemployment insurance.
Bill Summary
(Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov.)
The bill requires the state auditor to conduct or cause to be conducted performance audits (audits) of the air pollution control division in the department of public health and environment and the division of labor standards and statistics in the department of labor and employment (divisions). The audits will determine whether each of the divisions effectively and efficiently performs and fulfills its statutory obligations. The initial audit of the air pollution control division must begin in calendar year 2026, with an additional audit occurring in calendar year 2031, and more frequently in the state auditor's discretion. The initial audit of the division of labor standards and statistics must begin in calendar year 2027, with an additional audit occurring in calendar year 2032, and more frequently in the state auditor's discretion. The state auditor, in their discretion, may conduct additional audits of the divisions after the first 2 audits have been completed. Upon completion of an audit, the state auditor is required to submit a written report about the audit to the legislative audit committee.
Page 2, Line 1Be it enacted by the General Assembly of the State of Colorado:
Page 2, Line 2SECTION 1. In Colorado Revised Statutes, add 2-3-131 and 2-3-132 as follows:
Page 2, Line 32-3-131. Performance audit - air pollution control division -
Page 2, Line 4report.(1) During the 2026 and 2031 calendar years, the
Page 2, Line 5state auditor shall conduct or cause to be conducted a
Page 2, Line 6performance audit of the air pollution control division in the
Page 2, Line 7department of public health and environment to determine
Page 2, Line 8whether the air pollution control division is effectively and
Page 2, Line 9efficiently performing and fulfilling the division's statutory
Page 2, Line 10obligations. Upon completion of a performance audit, the
Page 2, Line 11state auditor shall submit a written report about the performance audit to the legislative audit committee.
Page 2, Line 12(2) In conducting the performance audit required by subsection (1) of this section, the state auditor shall:
Page 2, Line 13(a) Determine whether the air pollution control division
Page 2, Line 14complies with statute and its statutory purpose;
Page 3, Line 1(b) Assess the impact of the air pollution control
Page 3, Line 2division's processes on the ability of stakeholders to access
Page 3, Line 3program benefits and identify any division processes that may be unnecessary, unreasonable, or cause delays;
Page 3, Line 4(c) Determine whether the air pollution control division's
Page 3, Line 5funding and staffing levels are sufficient for it to efficiently
Page 3, Line 6and effectively fulfill its statutory duties and responsibilities
Page 3, Line 7related to program administration and enforcement, including
Page 3, Line 8assessing how funding or staffing changes made at the state level might impact local governments;
Page 3, Line 9(d) Determine whether the air pollution control division
Page 3, Line 10requested and was appropriated additional resources from the
Page 3, Line 11general assembly and whether that decision impacted program implementation and the timing of implementation; and
Page 3, Line 12(e) Not include a review of a rule not yet finalized but may consider changes being proposed to a current rule.
Page 3, Line 132-3-132. Performance audit - division of unemployment
Page 3, Line 14insurance. (1) During the 2027 and 2032 calendar years, the state
Page 3, Line 15auditor shall conduct or cause to be conducted a performance
Page 3, Line 16audit of the division of unemployment insurance created in
Page 3, Line 17section 8-71-101 to determine whether the division of
Page 3, Line 18unemployment insurance is effectively and efficiently
Page 3, Line 19performing and fulfilling the division's statutory obligations.
Page 3, Line 20Upon completion of a performance audit, the state auditor shall
Page 3, Line 21submit a written report about the performance audit to the legislative audit committee.
Page 3, Line 22(2) In conducting the performance audit required by subsection (1) of this section, the state auditor shall:
Page 4, Line 1(a) Determine whether the division of unemployment insurance complies with statute and its statutory purpose;
Page 4, Line 2(b) Assess the impact of the division of unemployment
Page 4, Line 3insurance processes on the ability of stakeholders to access
Page 4, Line 4program benefits and identify any division processes that may be unnecessary, unreasonable, or cause delays;
Page 4, Line 5(c) Determine whether the division of unemployment
Page 4, Line 6insurance funding and staffing levels are sufficient for it to
Page 4, Line 7efficiently and effectively fulfill its statutory duties and
Page 4, Line 8responsibilities related to program administration and enforcement;
Page 4, Line 9(d) Determine whether the division of unemployment
Page 4, Line 10insurance requested and was appropriated additional resources
Page 4, Line 11from the general assembly and whether that decision impacted program implementation and the timing of implementation; and
Page 4, Line 12(e) Not include a review of a rule not yet finalized but may consider changes being proposed to a current rule.
Page 4, Line 13SECTION 2. Act subject to petition - effective date. This act
Page 4, Line 14takes effect at 12:01 a.m. on the day following the expiration of the
Page 4, Line 15ninety-day period after final adjournment of the general assembly; except
Page 4, Line 16that, if a referendum petition is filed pursuant to section 1 (3) of article V
Page 4, Line 17of the state constitution against this act or an item, section, or part of this
Page 4, Line 18act within such period, then the act, item, section, or part will not take
Page 4, Line 19effect unless approved by the people at the general election to be held in
Page 4, Line 20November 2026 and, in such case, will take effect on the date of the
Page 4, Line 21official declaration of the vote thereon by the governor.