Colorado § 24-30-201 - Accounts and control - controller.

§ 24-30-201. Accounts and control - controller.

(1) The powers, duties, and functions concerning accounts and control as set forth in this part 2 are the responsibility of the state controller. The executive director of the department of personnel shall appoint the controller, subject to section 13 of article XII of the state constitution. The controller must be bonded in such amount as the executive director shall fix. The powers and duties of the controller are:

(a) To keep in continuous touch with the operations, plans, and needs of the several departments and other agencies of the state and with the sources and amounts of revenue and other receipts of the state;

(b) Repealed.

(c) To examine and approve work programs and quarterly allotments to the several departments and changes therein;

(d) To examine and approve all statements and reports on the financial condition and estimated future financial condition and the operations of the state government and the several budget units before any such reports are released to the governor, to the general assembly, or for publication; receive and deal with all requests for information as to financial conditions and operations of the state; and prepare such statements of unit costs and other cost statistics as may be required from time to time or requested by the governor or the general assembly;

(e) To manage the finances and financial affairs of the state, except as otherwise provided in section 5 (2) of article VIII of the state constitution and by law for institutions of higher education and for the Auraria higher education center;

(f) To coordinate all the procedures for financial administration and financial control so as to integrate them into an adequate and unified system, including the devising, prescribing, and installing of accounting forms, records, and procedures for all state agencies;

(g) To conduct all central accounting and fiscal reporting for the state as a whole;

(h) To maintain a current audit of all cash, cash receipts, and receivables; to preaudit and control the incurring of obligations; and to preaudit all disbursements;

(i) To issue warrants and checks for the payment of claims against the state;

(j) To assist state agencies in their efforts to recover money owing to the state;

(k) To control all supply stocks, property, and equipment in use and enforce the keeping of inventory accounts.

(l) Repealed.

(2) The powers, duties, and functions of the department of personnel include the powers, duties, and functions concerning accounts and control and the office of the controller. The office of the controller is a type 2 entity, as defined in section 24-1-105.

Source: L. 41: p. 52, § 12. CSA: C. 3, § 12. L. 47: p. 221, § 2. CRS 53: § 3-3-1. L. 59: p. 147, § 2. C.R.S. 1963: § 3-3-1. L. 64: p. 113, § 2. L. 68: pp. 99, 100, §§ 47, 49. L. 70: p. 107, § 4. L. 71: p. 1211, § 2. L. 73: p. 169, § 2. L. 75: (1)(j) added, p. 798, § 1, effective July 1. L. 79: (1)(k) added, p. 873, § 1, effective July 1. L. 84: (1)(l) added, p. 673, § 1, effective July 1. L. 86: (1)(b) repealed, pp. 961, 964, §§ 4, 4, effective May 27. L. 95: IP(1) and (1)(j) amended and (2) added, p. 641, § 34, effective July 1. L. 96: IP(1), (1)(j), and (2) amended, p. 1494, § 2, effective June 1. L. 99: (1)(l) amended, p. 687, § 7, effective August 4. L. 2009: (1)(l) amended, (HB 09-1218), ch. 132, p. 569, § 1, effective July 1. L. 2010: (1)(e) amended, (SB 10-003), ch. 391, p. 1848, § 24, effective June 9; (1)(l) and (2) amended, (HB 10-1422), ch. 419, p. 2082, § 61, effective August 11. L. 2014: (1)(i) amended, (HB 14-1391), ch. 328, p. 1449, § 5, effective June 5. L. 2017: IP(1) amended and (1)(l) repealed, (HB 17-1058), ch. 18, p. 57, § 1, effective March 8. L. 2021: (1)(j) amended, (SB 21-055), ch. 12, p. 76, § 10, effective March 21. L. 2022: (2) amended, (SB 22-162), ch. 469, p. 3419, § 192, effective August 10.

Cross references: (1) For the legislative declaration contained in the 1995 act amending the introductory portion to subsection (1) and subsection (1)(j) and enacting subsection (2), see section 112 of chapter 167, Session Laws of Colorado 1995. For the legislative declaration in the 2010 act amending subsection (1)(e), see section 1 of chapter 391, Session Laws of Colorado 2010.

(2) For the short title (the "Debbie Haskins 'Administrative Organization Act of 1968' Modernization Act") in SB 22-162, see section 1 of chapter 469, Session Laws of Colorado 2022.

ANNOTATION

Governor's veto of appropriation provision held proper. MacManus v. Love, 179 Colo. 218, 499 P.2d 609 (1972).

"Under the provisions of law" in former subsection (1)(b) must be read to limit the controller's authority over transfers to those transfers authorized by some source independent of this section. Colo. General Assembly v. Lamm, 700 P.2d 508 (Colo. 1985).

To read former subsection (1)(b) as applying to any transfer, not just those authorized by a source independent of this statute, would bring about an unconstitutional result, since it would amount to a delegation of the legislative appropriation power to the chief executive. Colo. General Assembly v. Lamm, 700 P.2d 508 (Colo. 1985).