Colorado Code
Part 1 - Legislative Audit Committee - State Auditor
§ 2-3-107. Authority to Subpoena Witnesses - Access to Records

(D) [ Editor's note: This version of subsection (2)(a)(I)(D) is effective July 1, 2024. ] Community-centered boards, as defined in section 25.5-6-1702 (5);

(2) (a) (I) [ Editor's note: This version of the introductory portion of subsection (2)(a)(I) is effective July 1, 2024. ] Notwithstanding any provision of law to the contrary, the state auditor or the state auditor's designated representative is authorized to have access at all times, except as provided by sections 39-1-116, 39-4-103, and 39-5-120, to all of the books, accounts, reports, vouchers, or other records or information in any department, institution, or agency, including but not limited to records or information required to be kept confidential or exempt from public disclosure upon subpoena, search warrant, discovery proceedings, or otherwise. The authority of the state auditor or the state auditor's designated representative to access at all times the books, accounts, reports, vouchers, or other records or information in accordance with this subsection (2)(a) also extends to any fiscal or performance audit the state auditor or the state auditor's designated representative conducts of:

(c) [ Editor's note: This version of subsection (2)(c) is effective March 1, 2022. ] Any officer or employee who fails or refuses to permit such access or examination for audit or who interferes in any way with such examination commits a class 2 misdemeanor.

Source: L. 65: p. 155, § 7. C.R.S. 1963: § 3-21-7. L. 2006: (2) amended, p. 1195, § 1, effective May 25. L. 2011: (2)(b) amended, (SB 11-082), ch. 109, p. 339, § 2, effective August 10. L. 2017: (3) amended, (SB 17-294), ch. 264, p. 1383, § 3, effective May 25. L. 2019: (2)(a) amended, (HB 19-1136), ch. 26, p. 86, § 2, effective August 2. L. 2021: IP(2)(a)(I), (2)(a)(I)(C), and (2)(a)(I)(D) amended and (2)(a)(I)(F) added, (HB 21-1294), ch. 414, p. 2764, § 3, effective July 2; (2)(a)(I)(B) repealed, (HB 21-1249), ch. 178, p. 970, § 3, effective September 7; (2)(c) amended, (SB 21-271), ch. 462, p. 3132, § 52, effective March 1, 2022; IP(2)(a)(I) and (2)(a)(I)(D) amended and (2)(a)(I)(E) added, (HB 21-1187), ch. 83, p. 323, § 3, effective July 1, 2024.

Cross references: For fees and expenses of witnesses in civil cases, see §§ 13-33-102 and 13-33-103; for the authority of legislative council to compel attendance of witnesses and procedure therefor, see § 2-3-306; for the authority of the general assembly to compel attendance of witnesses, see § 2-2-313.