Colorado § 2-3-132 - Performance audit - division of unemployment insurance.

§ 2-3-132. Performance audit - division of unemployment insurance.

(1) During the 2027 and 2032 calendar years, the state auditor shall conduct or cause to be conducted a performance audit of the division of unemployment insurance created in section 8-71-101 to determine whether the division of unemployment insurance is effectively and efficiently performing and fulfilling the division's statutory obligations. Upon completion of a performance audit, the state auditor shall submit a written report about the performance audit to the legislative audit committee.

(2) In conducting the performance audit required by subsection (1) of this section, the state auditor shall:

(a) Determine whether the division of unemployment insurance complies with statute and its statutory purpose;

(b) Assess the impact of the division of unemployment insurance processes on the ability of stakeholders to access program benefits and identify any division processes that may be unnecessary, unreasonable, or cause delays;

(c) Determine whether the division of unemployment insurance funding and staffing levels are sufficient for it to efficiently and effectively fulfill its statutory duties and responsibilities related to program administration and enforcement;

(d) Determine whether the division of unemployment insurance requested and was appropriated additional resources from the general assembly and whether that decision impacted program implementation and the timing of implementation; and

(e) Not include a review of a rule not yet finalized but may consider changes being proposed to a current rule.

Source: L. 2025: Entire section added, (SB 25-306), ch. 430, p. 2482, § 1, effective August 6.

PART 2

JOINT BUDGET COMMITTEE