| Description |
Legislative Audit Committee. Under current law, the state auditor
(auditor) generally has access at all times to all of the books, accounts,
reports, vouchers, or other records or information in any state department,
institution, or agency that is the subject of a performance or financial
audit the auditor conducts. Section 2 of the bill extends the same
authority to performance or financial audits the auditor conducts of:
•
The Colorado new energy improvement district and the
new energy improvement program;
•
The use of money in the state historical fund that is used
for the preservation and restoration of the cities of Central,
Black Hawk, and Cripple Creek;
•
The health benefit exchange; and
•
Community-centered boards.
The authority of the auditor or his or her designated representative
to access books, accounts, reports, vouchers, or other records or
information provided in connection with the audit of the use of money in
the state historical fund terminates on the date the final audit report is
released by the legislative audit committee.
Under current law, any state employee or other individual acting
in an oversight role as a member of a state committee, board, or
commission who willfully and knowingly discloses the contents of any
report prepared by or at the direction of the auditor prior to the release of
such report by a majority vote of the legislative audit committee is guilty
of a misdemeanor and, upon conviction, shall be punished by a fine.
Section 1 extends the same criminal liability and penalty to any employee
or other individual acting in an oversight role with respect to any audit of
an entity, program, or use of money specified in the bill.
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