Colorado Code
Article 115 - Financing of Critical State Needs
§ 24-115-108. Corporate Fiscal Year - Account of Activities and Receipts for Expenditures - Report - Audit

The fiscal and budget year for the corporation shall commence on July 1 and end on June 30 of each year. The corporation shall keep an accurate account of all its activities and of all its receipts and expenditures and shall submit an annual report that sets forth a complete and detailed operating and financial statement of the corporation for the most recently ended fiscal year to the joint budget and legislative audit committees of the general assembly or any successor committees no later than January 15 of any year in which notes remain outstanding. The state auditor may investigate the affairs of the corporation, examine the properties and records of the corporation, and prescribe methods of accounting and the rendering of additional periodical reports in relation to the undertakings of the corporation.
Source: L. 2005: Entire article added, p. 750, § 1, effective June 1.

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