Colorado § 24-44-108 - Fiscal records.

Full text of Colorado Colorado Revised Statutes § 24-44-108 — Fiscal records., with citation guidance and answers to common questions.

§ 24-44-108. Fiscal records.

The executive director or his or her designee shall keep fiscal records, which records are subject to annual audit by the state auditor. The audit reports shall become a part of the annual report and shall be submitted in accordance with the regulations governing preparation and submission of the annual report.

Source: L. 76: Entire article added, p. 634, § 1, effective July 1. L. 2013: Entire section amended, (HB 13-1198), ch. 64, p. 214, § 6, effective March 22.

24-44.3 ARTICLE 44.3

Colorado Student Leaders Institute Pilot Program

24-44.3-101 to 24-44.3-106. (Repealed)

Source: L. 2017: Entire article repealed, (SB 17-060), ch. 54, p. 172, § 2, effective March 20.

Editor's note: This article 44.3 was added in 2015 and was not amended prior to its repeal in 2017. For the text of this article 44.3 prior to 2017, consult the 2016 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume. This article 44.3 was relocated to article 77 of title 23. Former C.R.S. section numbers are shown in editor's notes following those sections that were relocated. For a detailed comparison of this article 44.3, see the comparative tables located in the back of the index.

24-44.5 ARTICLE 44.5

Early Childhood Council Advisory Team

24-44.5-101 and 24-44.5-102. (Repealed)

Source: L. 2011: Entire article repealed, (SB 11-247), ch. 239, p. 1038, § 2, effective May 27.

Editor's note: This article was added in 2007 and was not amended prior to its repeal in 2011. For the text of this article prior to 2011, consult the 2010 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume.

24-44.7 ARTICLE 44.7

Early Childhood Leadership Commission

24-44.7-101 to 24-44.7-105. (Repealed)

Source: L. 2013: Entire article repealed, (HB 13-1117), ch. 169, p. 584, § 6, effective July 1.

Editor's note: (1) (a) Section 24-44.7-105 provided for the repeal of this article, effective July 1, 2013. (See L. 2010, p. 1546.) In addition, House Bill 13-1117 also repealed this article, effective July 1, 2013.

(b) This article was added in 2010. For amendments to this article prior to its repeal in 2013, consult the 2012 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume. This article was relocated to article 6.2 of title 26. Former C.R.S. section numbers are shown in editor's notes following those section that were relocated. For a detailed comparison of this article, see the comparative tables located in the back of the index.

(2) House Bill 13-1239 repealed § 24-44.7-103 (3)(c). That repeal was harmonized with the repeal of the entire article by House Bill 13-1117. (See L. 2013, chapters 169 and 307.)

ARTICLE 45

Colorado Promotion Association

24-45-101 to 24-45-108. (Repealed)

Editor's note: (1) This article was added in 1987. For amendments to this article prior to its repeal in 1990, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume.

(2) Section 24-45-108 provided for the repeal of this article, effective July 1, 1990. (See L. 87, p. 1023.)

Cross references: For the legislative intent contained in the act repealing this article, concerning the reversion of state funds appropriated to and the transfer of assets held by the Colorado promotion association, see sections 1 and 2 of chapter 176, Session Laws of Colorado 1990.

24-45.5 ARTICLE 45.5

Colorado Advisory Council for Persons with Disabilities

24-45.5-101 to 24-45.5-106. (Repealed)

Source: L. 2018: Entire article repealed, (SB 18-1364), ch. 351, p. 2077, § 1, effective July 1.

Editor's note: (1) This article 45.5 was added in 2008 and was not amended prior to its repeal in 2018. For amendments to this article 45.5 prior to 2018, consult the 2017 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume.

(2) Section 24-45.5-106 provided for the repeal of article 45.5 of title 24, effective July 1, 2018. (See L. 2008, p. 2188.)

ARTICLE 46

Economic Development

PART 1

COLORADO ECONOMIC DEVELOPMENT COMMISSION

24-46-101. Legislative declaration.

24-46-101.5. Definitions.

24-46-102. Colorado economic development commission - creation - membership - subcommittee.

24-46-103. Commission - organization - meetings.

24-46-104. Powers and duties of commission.

24-46-104.3. Transferable income tax credits for certain businesses located in the state - definitions.

24-46-104.5. Statewide enterprise zone - existing enterprise zones - recommendations to the general assembly - repeal. (Repealed)

24-46-105. Colorado economic development fund - creation - report - repeal.

24-46-105.1. Reporting requirement - new jobs created.

24-46-105.3. Economic development incentives - employers in compliance with federal law - legislative declaration.

24-46-105.5. Local economic development - participation in federal programs.

24-46-105.7. Performance-based incentive for new job creation - new jobs incentives cash fund.

24-46-105.8. Performance-based incentive for film production in Colorado - film incentives cash fund - definitions.

24-46-106. Repeal of part.

24-46-107. Temporary extension of carry-forward provisions - Colorado job growth incentive tax credit - enterprise zone tax credits - definitions - repeal.

24-46-108. Refundable income tax credits for certain businesses located in the state - definitions - repeal.

PART 2

VENTURE CAPITAL PROGRAM

24-46-201. Definitions.

24-46-202. Venture capital authority - board - staffing fund - bonds - enterprise fund - distribution of proceeds.

24-46-203. Venture capital funds - managers - qualified investments - contract - distributions.

24-46-204. Venture capital tax credits - contributions to authority - report.

24-46-205. Administrative expenses.

24-46-206. Office - report.

24-46-207. Conflict of interest.

PART 3

COLORADO REGIONAL TOURISM ACT

24-46-301. Short title.

24-46-302. Legislative declaration.

24-46-303. Definitions.

24-46-304. Regional tourism project - application - requirements.

24-46-305. Regional tourism project approval - director - commission - review.

24-46-306. Regional tourism authority - board - creation - powers and duties.

24-46-307. State sales tax increment revenue.

24-46-308. Annual report - audit.

24-46-309. Commencement of development.

24-46-310. Issuance of bonds by a financing entity.

PART 4

TRANSIT INVESTMENT AREA ACT

24-46-401. Short title.

24-46-402. Definitions.

24-46-403. Transit investment project - application - requirements - transit investment zones cash fund.

24-46-404. Transit investment project approval - director - commission - review.

24-46-405. Transit investment authority - board - creation - powers and duties.

24-46-406. State sales tax increment revenue.

24-46-407. Annual report - audit.

24-46-408. Commencement of development.

24-46-409. Issuance of bonds by a financing entity.

PART 1

COLORADO ECONOMIC DEVELOPMENT COMMISSION

Source: official Colorado text · Last verified 2026-08-27

Frequently Asked Questions About Colorado § 24-44-108

What does Colorado Revised Statutes § 24-44-108 cover?

Section 24-44-108 ("Fiscal records.") 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 § 24-44-108?

A common citation format is "Colorado Revised Statutes § 24-44-108" (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 § 24-44-108 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

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