Colorado Revised Statutes Title 22. Education § 22-82.9-208. Report--audit

(1)(a) On or before December 1, 2024, and on or before December 1 every two years thereafter, the department shall prepare a report concerning the implementation of section 22-82.9-204 and sections 22-82.9-205, 22-82.9-206, and 22-82.9-207, to the extent those sections are in effect as provided in section 22-82.9-204(4)(b). At a minimum, the report must describe:

(b) The department shall submit the report to the education committees of the house of representatives and the senate; the agriculture, livestock, and water committee of the house of representatives; and the agriculture and natural resources committee of the senate; or any successor committees.

(c) Notwithstanding the requirement in section 24-1-136(11)(a)(I), the requirement to submit the report described in this subsection (1) continues indefinitely.

(2)(a) The department shall contract with an independent auditor to conduct a biennial financial and performance audit of the implementation of the program, including implementation of section 22-82.9-204 and implementation of local food purchasing grants pursuant to section 22-82.9-205, distributions for the increase in wages or provision of stipends pursuant to section 22-82.9-206, and implementation of the local school food purchasing technical assistance and education grant program pursuant to section 22-82.9-207, to the extent said sections are in effect as provided in section 22-82.9-204(4)(b). Beginning December 1, 2027, the audit of the two budget years in each biennial cycle must be completed by December 1 of the following budget year. The department shall make the audit easily accessible by the public on the department website.

(b) Any appropriation to the department for purposes of an audit that is not expended in a budget year is further appropriated to the department through the close of the following budget year for the same purposes.