Colorado § 30-1-115 - Commissioners to audit accounts.
Full text of Colorado Colorado Revised Statutes § 30-1-115 — Commissioners to audit accounts., with citation guidance and answers to common questions.
§ 30-1-115. Commissioners to audit accounts.
It is the duty of the board of county commissioners to audit such accounts as soon as may be, and correct and adjust the same in accordance with the facts.
Source: L. 1891: p. 314, § 21. R.S. 08: § 2553. C.L. § 7901. CSA: C. 66, § 40. CRS 53: § 56-4-18. C.R.S. 1963: § 56-4-19.
ANNOTATION
Express duty. This section expressly charges the county commissioners with the duty of auditing the accounts of county officers, and correcting and adjusting the same. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The board had no control of the public examiner, no authority to direct an audit by him of the books of a county officer, and was not charged with notice of his report when made. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The purpose and vital importance of an efficient audit were manifest from the statutory requirement that all prescribed fees had to be collected in advance by county officers, and when collected had to be paid to the county treasurer, and that any balance left to the credit of the several funds in any year after the salaries and compensation provided for had been paid therefrom, would be placed to the credit of the general county fund. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The board is not limited by this section to any specific means or agencies for making the required audit. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The board had the implied power to employ an accountant. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The expense of an examination of the books of the county officers, required by this section, not contemplated at the date of the annual appropriation, may properly be discharged from the contingent fund. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 30-1-115
What does Colorado Revised Statutes § 30-1-115 cover?
Section 30-1-115 ("Commissioners to audit accounts.") 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 § 30-1-115?
A common citation format is "Colorado Revised Statutes § 30-1-115" (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 § 30-1-115 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.