First Regular Session

Sixty-first General Assembly

LLS NO. 97­0284.01 GWF SENATE BILL 97­025

STATE OF COLORADO

BY SENATOR Matsunaka

BUSINESS AFFAIRS & LABOR

A BILL FOR AN ACT

CONCERNING THE AUTHORITY OF THE STATE AUDITOR IN CONDUCTING POSTAUDITS OF GOVERNMENTAL ENTITIES.

Bill Summary

(Note: This summary applies to this bill as introduced and does not necessarily reflect any amendments which may be subsequently adopted.)

For purposes of the performance postaudit duties of the state auditor, defines "performance postaudit" to include determining whether a government department, institution, or agency is acquiring, protecting, and using its resources economically and efficiently and determining the causes of any inefficiencies or uneconomical practices.

Adds program postaudits to the express duties of the state auditor. Defines "program postaudit "to include determining: (1) The extent to which the desired results or benefits of a government program are necessary or relevant; (2) the extent to which the need for or objective of a program is necessary or relevant; (3) whether the program complements, duplicates, overlaps, or conflicts with other related programs; and (4) the effectiveness of the program and the activities or functions associated with the program.

Authorizes the auditor to accept gifts, grants, and other forms of assistance to be used in carrying out the auditor's duties relating to performance and program postaudits.

Be it enacted by the General Assembly of the State of Colorado:

SECTION 1.  2­3­103 (1), Colorado Revised Statutes, 1980 Repl. Vol., as amended, is amended to read:

2­3­103.  Duties of state auditor. (1) (a)  It is the duty of the state auditor to conduct or cause to be conducted postaudits of all financial transactions and accounts kept by or for all departments, institutions, and agencies of the state government, including educational institutions, and the judicial and legislative branches, to conduct performance AND PROGRAM postaudits thereof, and to perform similar or related duties with respect to such political subdivisions of the state as may be required by law. Postaudits of all financial transactions and accounts may be conducted on a biennial basis.

(b)  AS USED IN THIS SECTION, "PERFORMANCE POSTAUDIT" INCLUDES DETERMINING:

(I)  WHETHER A GOVERNMENT DEPARTMENT, INSTITUTION, OR AGENCY IS ACQUIRING, PROTECTING, AND USING ITS RESOURCES ECONOMICALLY AND EFFICIENTLY; AND

(II)  THE CAUSES OF UNECONOMICAL OR INEFFICIENT PRACTICES, IF ANY, AFFECTING THE RESOURCES OF A GOVERNMENT DEPARTMENT, INSTITUTION, OR AGENCY.

(c)  AS USED IN THIS SECTION, "PROGRAM POSTAUDIT" INCLUDES DETERMINING FOR EACH PROGRAM ESTABLISHED BY THE GENERAL ASSEMBLY OR BY A POLITICAL SUBDIVISION OF THE STATE:

(I)  THE EXTENT TO WHICH THE DESIRED RESULTS OR BENEFITS OF THE PROGRAM ARE NECESSARY OR RELEVANT;

(II)  THE EXTENT TO WHICH THE NEED FOR OR OBJECTIVE OF THE PROGRAM IS NECESSARY OR RELEVANT;

(III)  WHETHER THE PROGRAM COMPLEMENTS, DUPLICATES, OVERLAPS, OR CONFLICTS WITH OTHER RELATED PROGRAMS; AND

(IV)  THE EFFECTIVENESS OF THE PROGRAM AND THE ACTIVITIES OR FUNCTIONS ASSOCIATED WITH THE PROGRAM.

(d)  IN CONDUCTING A PERFORMANCE OR PROGRAM POSTAUDIT, THE AUDITOR MAY ACCEPT GIFTS, GRANTS, OR ASSISTANCE, INCLUDING THE PROVISION OF SPECIALIZED PERSONNEL, FROM ANY PRIVATE OR PUBLIC INSTITUTION, ASSOCIATION, OR ORGANIZATION OR FROM ANY STATE AGENCY TO BE USED IN CARRYING OUT THE PURPOSES OF THIS SECTION.

SECTION 2.  Safety clause.  The general assembly hereby finds, determines, and declares that this act is necessary for the immediate preservation of the public peace, health, and safety.