State Auditor Access To Records For Audits

State auditor - access to records or other information for audits of specified entities that are not state agencies - criminal liability and penalties for willful and knowing premature disclosure of contents of such audits. Under current law, the state auditor (auditor) generally has access at all times to all of the books, accounts, reports, vouchers, or other records or information in any state department, institution, or agency that is the subject of a performance or financial audit the auditor conducts. The act extends the same authority to performance or financial audits the auditor conducts of:

• The Colorado new energy improvement district and the new energy improvement program;
• The use of money in the state historical fund that is used for the preservation and restoration of the cities of Central, Black Hawk, and Cripple Creek;
• The health benefit exchange; and
• Community-centered boards.

The authority of the auditor or his or her designated representative to access books, accounts, reports, vouchers, or other records or information provided in connection with the audit of the use of money in the state historical fund terminates on the date the final audit report is released by the legislative audit committee.

Under current law, any state employee or other individual acting in an oversight role as a member of a state committee, board, or commission who willfully and knowingly discloses the contents of any report prepared by or at the direction of the auditor prior to the release of such report by a majority vote of the legislative audit committee is guilty of a misdemeanor and, upon conviction, shall be punished by a fine. The act extends the same criminal liability and penalty to any employee or other individual acting in an oversight role with respect to any audit of an entity, program, or use of money specified in the act.

(Note: This summary applies to this bill as enacted.)