Colorado § 22-82.9-208 - Report - audit.

§ 22-82.9-208. Report - audit.

(1) (a) On or before December 1, 2024, and on or before December 1 every two years thereafter, the department shall prepare a report concerning the implementation of section 22-82.9-204 and sections 22-82.9-205, 22-82.9-206, and 22-82.9-207, to the extent those sections are in effect as provided in section 22-82.9-204 (4)(b). At a minimum, the report must describe:

(I) The increase in the number of students who receive free eligible meals as a result of implementation of the program;

(II) The effect of the use of local food purchasing grants on the quantity of Colorado grown, raised, or processed products purchased by participating school food authorities, the cost of these purchases, and a compilation of the information reported by participating school food authorities pursuant to section 22-82.9-205 (1);

(III) The effect of the distribution of money pursuant to section 22-82.9-206 on the amount of wages paid or the amount of stipends provided to individuals who are employed by public schools to prepare and serve school meals; and

(IV) A summary of the information reported by the nonprofit organization pursuant to section 22-82.9-207 (3) concerning implementation of the local school food purchasing technical assistance and education grant program.

(b) The department shall submit the report to the education committees of the house of representatives and the senate; the agriculture, livestock, and water committee of the house of representatives; and the agriculture and natural resources committee of the senate; or any successor committees.

(c) Notwithstanding the requirement in section 24-1-136 (11)(a)(I), the requirement to submit the report described in this subsection (1) continues indefinitely.

(2) (a) The department shall contract with an independent auditor to conduct a biennial financial and performance audit of the implementation of the program, including implementation of section 22-82.9-204 and implementation of local food purchasing grants pursuant to section 22-82.9-205, distributions for the increase in wages or provision of stipends pursuant to section 22-82.9-206, and implementation of the local school food purchasing technical assistance and education grant program pursuant to section 22-82.9-207, to the extent said sections are in effect as provided in section 22-82.9-204 (4)(b). Beginning December 1, 2027, the audit of the two budget years in each biennial cycle must be completed by December 1 of the following budget year. The department shall make the audit easily accessible by the public on the department website.

(b) Any appropriation to the department for purposes of an audit that is not expended in a budget year is further appropriated to the department through the close of the following budget year for the same purposes.

Source: Referred 2022: Entire part added, Proposition FF, L. 2022, (HB 22-1414), ch. 509, p. 4286, § 1, effective upon proclamation of the Governor, December 27, 2022. L. 2024: (2) amended, (HB 24-1390), ch. 133, p. 481, § 7, effective April 29. L. 2025: (1)(a)(II) amended, (SB 25-214), ch. 372, p. 2008, § 5, effective June 3; (1)(a)(II) amended, (HB 25-1274), ch. 402, p. 2285, § 9, effective December 9, 2025, (see editor's note).

Editor's note: (1) Amendments to subsection (1)(a)(II) by SB 25-214 and HB 25-1274 were harmonized, effective only if the ballot issue described in § 22-82.9-213 is approved by the people at the next statewide election. The ballot issue, referred to voters as Proposition MM, was approved on November 4, 2025, and was proclaimed by the governor on December 9, 2025, see L. 2026, p. 3650. The vote count for the measure was as follows:

FOR: 1,010,644

AGAINST: 681,400

(2) Section 20(6) of chapter 402 (HB 25-1274), Session Laws of Colorado 2025, provides that the act changing this section takes effect on the date of the governor's proclamation, only if, at the November 2025 statewide election, a majority of voters approve the ballot issue referred in accordance with § 22-82.9-213. The ballot issue, referred to voters as Proposition MM, was approved on November 4, 2025, and was proclaimed by the governor on December 9, 2025, see L. 2026, p. 3650. The vote count for the measure was as follows:

FOR: 1,010,644

AGAINST: 681,400

Cross references: For the legislative declaration in SB 25-214, see section 1 of chapter 372, Session Laws of Colorado 2025. For the legislative declaration in HB 25-1274, see section 1 of chapter 402, Session Laws of Colorado 2025.