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. Thereafter, the state auditor, in their discretion,
Page 2, Line 11may conduct or cause to be conducted additional performance
Page 2, Line 12audits of the air pollution control division pursuant to this
Page 2, Line 13section. Upon completion of a performance audit, the state
Page 2, Line 14auditor shall submit a written report about the performance audit to the legislative audit committee.
Page 2, Line 15(2) In conducting the performance audit required by subsection (1) of this section, the state auditor shall:
Page 3, Line 1(a) Determine whether the air pollution control division complies with statute and its statutory purpose;
Page 3, Line 2(b) Assess the impact of the air pollution control
Page 3, Line 3division's processes on the ability of stakeholders to access
Page 3, Line 4program benefits and identify any division processes that may be unnecessary, unreasonable, or cause delays;
Page 3, Line 5(c) Determine whether the air pollution control division's
Page 3, Line 6funding and staffing levels are sufficient for it to efficiently
Page 3, Line 7and effectively fulfill its statutory duties and responsibilities
Page 3, Line 8related to program administration and enforcement, including
Page 3, Line 9assessing how funding or staffing changes made at the state level might impact local governments;
Page 3, Line 10(d) Determine whether the air pollution control division
Page 3, Line 11requested and was appropriated additional resources from the
Page 3, Line 12general assembly and whether that decision impacted program implementation and the timing of implementation; and
Page 3, Line 13(e) Not include a review of a rule not yet finalized but may consider changes being proposed to a current rule.
Page 3, Line 142-3-132. Performance audit - division of unemployment
Page 3, Line 15insurance. (1) During the 2027 and 2032 calendar years, the state
Page 3, Line 16auditor shall conduct or cause to be conducted a performance
Page 3, Line 17audit of the division of unemployment insurance created in
Page 3, Line 18section 8-71-101 to determine whether the division of
Page 3, Line 19unemployment insurance is effectively and efficiently
Page 3, Line 20performing and fulfilling the division's statutory obligations.
Page 3, Line 21Upon completion of a performance audit, the state auditor shall
Page 4, Line 1submit a written report about the performance audit to the legislative audit committee.
Page 4, Line 2(2) In conducting the performance audit required by subsection (1) of this section, the state auditor shall:
Page 4, Line 3(a) Determine whether the division of unemployment insurance complies with statute and its statutory purpose;
Page 4, Line 4(b) Assess the impact of the division of unemployment
Page 4, Line 5insurance processes on the ability of stakeholders to access
Page 4, Line 6program benefits and identify any division processes that may be unnecessary, unreasonable, or cause delays;
Page 4, Line 7(c) Determine whether the division of unemployment
Page 4, Line 8insurance funding and staffing levels are sufficient for it to
Page 4, Line 9efficiently and effectively fulfill its statutory duties and
Page 4, Line 10responsibilities related to program administration and enforcement;
Page 4, Line 11(d) Determine whether the division of unemployment
Page 4, Line 12insurance requested and was appropriated additional resources
Page 4, Line 13from the general assembly and whether that decision impacted program implementation and the timing of implementation; and
Page 4, Line 14(e) Not include a review of a rule not yet finalized but may consider changes being proposed to a current rule.
Page 4, Line 15SECTION 2. Act subject to petition - effective date. This act
Page 4, Line 16takes effect at 12:01 a.m. on the day following the expiration of the
Page 4, Line 17ninety-day period after final adjournment of the general assembly; except
Page 4, Line 18that, if a referendum petition is filed pursuant to section 1 (3) of article V
Page 4, Line 19of the state constitution against this act or an item, section, or part of this
Page 4, Line 20act within such period, then the act, item, section, or part will not take
Page 5, Line 1effect unless approved by the people at the general election to be held in
Page 5, Line 2November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereon by the governor.