SB 25-306

Senate Bill 25-306 requires the Colorado State Auditor to conduct performance audits of two state agencies: the Air Pollution Control Division and the Division of Unemployment Insurance. These audits will assess whether these divisions are effectively and efficiently fulfilling their legal duties, including compliance with laws, impact on public access to benefits, staffing needs, and funding adequacy. The first audit for air pollution control starts in 2026, while the unemployment insurance division's begins in 2027. Both audits will repeat every five years. Since the bill has been signed into law, these audits are now scheduled to take place as outlined.

Official Summary

The act requires the state auditor to conduct or cause to be conducted performance audits (audits) of the air pollution control division in the department of public health and environment and the division of unemployment insurance in the department of labor and employment (divisions). The audits will determine whether each of the divisions effectively and efficiently performs and fulfills its statutory obligations. In addition, as part of the audits, the state auditor is required to: Determine whether a division complies with statute and its statutory purpose; Assess the impact of a division's processes on providing access to program benefits and, for the labor and employment division audit only, identify any division processes that may be unnecessary, unreasonable, or cause delays; Determine whether a division's staffing and funding levels are sufficient for it to efficiently and effectively perform its statutory duties and responsibilities, which, in for the air pollution control division audit only, must include assessment of how funding or staffing changes made at the state level might impact local governments; and Determine whether a division requested and was appropriated additional resources and whether the approval or denial of such a request impacted program implementation and timing of implementation. The initial audit of the air pollution control division must begin and be completed in calendar year 2026, with an additional audit occurring in calendar year 2031. The initial audit of the division of unemployment insurance must begin and be completed in calendar year 2027, with an additional audit occurring in calendar year 2032. Upon completion of an audit, the state auditor is required to submit a written audit report to the legislative audit committee. (Note: This summary applies to this bill as enacted.)

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