Colorado § 24-77-304 - Excess state revenues expenditure independent audit.
Full text of Colorado Colorado Revised Statutes § 24-77-304 — Excess state revenues expenditure independent audit., with citation guidance and answers to common questions.
§ 24-77-304. Excess state revenues expenditure independent audit.
[Editor's note: This section takes effect only if Senate Bill 26-135 is approved by the voters at the 2026 statewide election and becomes law.]
(1) For each state fiscal year that the state retains and spends state revenues in excess of the limitation on state fiscal year spending pursuant to this part 3, the state auditor shall report on excess state revenues, including the following information:
(a) The amount of state revenues that the state retained and spent in excess of the limitation on state fiscal year spending pursuant to this part 3; and
(b) A description of how the state expended from the account the state revenues that the state retained and spent in excess of the limitation on state fiscal year spending pursuant to this part 3.
(2) The state auditor shall complete the reporting required by subsection (1) of this section at the same time that the state auditor completes the report required pursuant to section 2-3-103 (2) following a fiscal year in which the state retains and spends state revenues in excess of the limitation on state fiscal year spending pursuant to this part 3 and may amend the report thereafter as necessary.
Source: Referred 2026: Entire part added, (SB 26-135), ch. 437, p. 3473, § 3, effective (see editor's note following the part 3 heading).
FEDERAL MANDATES
ARTICLE 78
Federal Mandates Act
24-78-101 to 24-78-203. (Repealed)
Source: L. 2000: Entire article repealed, p. 22, § 1, effective August 2.
Editor's note: This article was added in 1994. For amendments to this article prior to its repeal in 2000, 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.
INTERNET REGULATION
ARTICLE 79
Limitations on Sources of Revenue
24-79-101. Legislative declaration.
24-79-102. Limitation on sources of revenue.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 24-77-304
What does Colorado Revised Statutes § 24-77-304 cover?
Section 24-77-304 ("Excess state revenues expenditure independent audit.") 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 § 24-77-304?
A common citation format is "Colorado Revised Statutes § 24-77-304" (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 § 24-77-304 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.