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SB 25-306 CO
Became Law

Performance Audits of Certain State Agencies

CO · session 2025A · Senate · bill

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Introduced Apr 23, 2025

Latest action (Jun 4, 2025) Introduced In Senate - Assigned to Finance

Summary

The act 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 unemployment insurance 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. In addition, as part of the audits, the state auditor is required to: Determine whether a division complies with statute and its statutory purpose; Assess the impact of a division's processes on providing access to program benefits and, for the labor and employment division audit only, identify any division processes that may be unnecessary, unreasonable, or cause delays; Determine whether a division's staffing and funding levels are sufficient for it to efficiently and effectively perform its statutory duties and responsibilities, which, in for the air pollution control division audit only, must include assessment of how funding or staffing changes made at the state level might impact local governments; and Determine whether a division requested and was appropriated additional resources and whether the approval or denial of such a request impacted program implementation and timing of implementation. The initial audit of the air pollution control division must begin and be completed in calendar year 2026, with an additional audit occurring in calendar year 2031. The initial audit of the division of unemployment insurance must begin and be completed in calendar year 2027, with an additional audit occurring in calendar year 2032. Upon completion of an audit, the state auditor is required to submit a written audit report to the legislative audit committee. (Note: This summary applies to this bill as enacted.)

Sponsors (4)

31 coauthors / cosponsors

Action history (13)

  1. Jun 4, 2025 Governor Signed · executive
  2. May 13, 2025 Signed by the Speaker of the House · lower
  3. May 13, 2025 Signed by the President of the Senate · upper
  4. May 13, 2025 Sent to the Governor · executive
  5. May 6, 2025 Senate Considered House Amendments - Result was to Concur - Repass · upper
  6. May 6, 2025 House Third Reading Passed - No Amendments · lower
  7. May 5, 2025 House Second Reading Special Order - Passed with Amendments - Committee · lower
  8. May 3, 2025 House Committee on Finance Refer Amended to House Committee of the Whole · lower
  9. May 1, 2025 Introduced In House - Assigned to Finance · lower
  10. May 1, 2025 Senate Third Reading Passed with Amendments - Floor · upper
  11. Apr 30, 2025 Senate Second Reading Passed with Amendments - Committee · upper
  12. Apr 29, 2025 Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole · upper
  13. Apr 23, 2025 Introduced In Senate - Assigned to Finance · upper

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