Colorado § 26-1-114.5 - Records - access by county auditor.
Full text of Colorado Colorado Revised Statutes § 26-1-114.5 — Records - access by county auditor., with citation guidance and answers to common questions.
§ 26-1-114.5. Records - access by county auditor.
(1) (a) Notwithstanding any provision of law to the contrary and subject to paragraph (b) of this subsection (1), a county department of human or social services shall provide to an auditor conducting a financial or performance audit of the county department access to all of the records, reports, papers, files, and communications of the county department, including any personal identifying information of individuals contained in the records, reports, papers, files, and communications necessary to achieve the stated audit objectives.
(b) A county department of human or social services shall not make information available if the release would violate a federal confidentiality or privacy law.
(2) This section applies to an auditor retained by a county or authorized pursuant to a county charter or ordinance.
(3) Information required to be kept confidential or exempt from public disclosure pursuant to any other law or rule of the state department of human services or the department of early childhood or upon subpoena, search warrant, discovery proceedings, or otherwise, including personal identifying information, that is obtained by an auditor pursuant to subsection (1) of this section must not be:
(a) Released, disclosed, or made available for inspection to any person by the auditor, the auditor's staff, or an audit oversight committee; or
(b) Disclosed or contained in an audit report that is released for public inspection.
(4) A person who releases information required to be kept confidential or exempt from public disclosure in violation of subsection (3) of this section is subject to the applicable criminal or civil penalty for the unlawful release of the information.
(5) Nothing in this section shall be construed to supersede the authority of the state auditor pursuant to section 2-3-107 (2)(a), C.R.S.
Source: L. 2015: Entire section added, (HB 15-1370), ch. 324, p. 1325, § 2, effective June 5. L. 2022: IP(3) amended, (HB 22-1295), ch. 123, p. 852, § 83, effective July 1.
Cross references: For the legislative declaration in HB 15-1370, see section 1 of chapter 324, Session Laws of Colorado 2015.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 26-1-114.5
What does Colorado Revised Statutes § 26-1-114.5 cover?
Section 26-1-114.5 ("Records - access by county auditor.") 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 § 26-1-114.5?
A common citation format is "Colorado Revised Statutes § 26-1-114.5" (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 § 26-1-114.5 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.