Colorado § 2-3-109 - Emergency reports.
Full text of Colorado Colorado Revised Statutes § 2-3-109 — Emergency reports., with citation guidance and answers to common questions.
§ 2-3-109. Emergency reports.
(1) If the state auditor finds in the course of an audit evidence of improper practices of financial administration or inadequacy of fiscal records, the state auditor shall report the same immediately to the committee. With the approval of the committee, the state auditor shall also report the same to the governor and the head of any department, institution, or agency affected thereby.
(2) If the state auditor in the course of an audit finds evidence of apparently illegal transactions or misuse or embezzlement of public funds or property, the state auditor shall immediately report such transactions to the committee; moreover, with the approval of the committee, the state auditor may file a written copy of the report with the governor but shall give notice thereof to the district attorney of the district wherein such transactions are reported to have taken place.
(3) If the state auditor in the course of an audit finds evidence of apparently false claims related to public funds or property, the state auditor shall immediately report such transactions to the committee and shall file a written copy of the report with the attorney general.
Source: L. 65: p. 156, § 9. C.R.S. 1963: § 3-21-9. L. 81: Entire section amended, p. 340, § 2, effective March 27. L. 2017: Entire section amended, (SB 17-294), ch. 264, p. 1383, § 4, effective May 25. L. 2022: (3) added, (HB 22-1119), ch. 394, p. 2797, § 3, effective August 10.
Frequently Asked Questions About Colorado § 2-3-109
What does Colorado Revised Statutes § 2-3-109 cover?
Section 2-3-109 ("Emergency reports.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 2-3-109?
A common citation format is "Colorado Revised Statutes § 2-3-109" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 2-3-109 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.