SB 25-306
Fiscal Note
Legislative Council Staff
Nonpartisan Services for Colorado’s Legislature
SB 25-306: PERFORMANCE AUDITS OF CERTAIN STATE AGENCIES
Prime Sponsors:
Sen. Rodriguez; Kirkmeyer
Rep. Lindstedt; Taggart
Published for: Senate Finance
Drafting number: LLS 25-0856
Fiscal Analyst:
Brendan Fung, 303-866-4781
brendan.fung@coleg.gov
Version: Initial Fiscal Note
Date: April 23, 2025
Fiscal note status: This fiscal note reflects the introduced bill.
Summary Information
Overview. The bill requires the State Auditor to conduct performance audits of the Air Pollution Control
Division and Division of Labor Standards and Statistics.
Types of impacts. The bill is projected to affect the following areas in various future years:
Minimal State Workload
Appropriations. No appropriation is required.
Table 1
State Fiscal Impacts
Type of Impact
Budget Year
FY 2025-26
Out Year
FY 2026-27
State Revenue $0 $0
State Expenditures $0 $0
Transferred Funds $0 $0
Change in TABOR Refunds $0 $0
Change in State FTE 0.0 FTE 0.0 FTE
Page 2
April 23, 2025 SB 25-306
Summary of Legislation
In 2026 and 2031, the State Auditor must conduct a performance audit of the Air Pollution
Control Division in the Department of Public Health and Environment (CDPHE). In 2027 and
2032, the State Auditor must conduct a performance audit of the Division of Labor Standards
and Statistics in the Department of Labor and Employment (CDLE).
The State Auditor must submit a written report of these audits to the General Assembly, and is
authorized to conduct additional audits of these divisions as needed.
State Expenditures
Workload will increase in the Office of the State Auditor, the CDPHE, and the CDLE in the audit
years required by the bill, as described below.
Office of the State Auditor
Workload will increase for the Office of the State Auditor to conduct performance audits of the
Air Pollution Control Division in 2026 and 2031, and the Division of Labor Standards and
Statistics in 2027 and 2032. The office receives an annual appropriation to conduct state audits
that are either required by statute or initiated at the discretion of the State Auditor and the
Legislative Audit Committee. Therefore, these audits will be accomplished within those existing
resources.
Other Agency Impacts
Workload will minimally increase for the CDPHE and the CDLE to work with the Office of the
State Auditor and provide information and documentation as necessary for the audit. This
workload can be accomplished within existing appropriations.
Effective Date
The bill takes effect 90 days following adjournment of the General Assembly sine die, assuming
no referendum petition is filed.
State and Local Government Contacts
Labor
Public Health and Environment
State Auditor
The revenue and expenditure impacts in this fiscal note represent changes from current law under the bill for each
fiscal year. For additional information about fiscal notes, please visit the General Assembly website.