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SB 25-306

Performance Audits of Certain State Agencies

2025 Regular Session Introduced by Judy Amabile and 34 co-sponsors

Requires independent performance audits of specified state agencies to boost efficiency, accountability, and transparency, with public reports and follow-ups.

Governor Signed
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Bill Summary · SB 25-306

Summary — SB 25‑306: Performance Audits of Certain State Agencies

Overview / Purpose

SB 25‑306, titled "Performance Audits of Certain State Agencies," directs a process for conducting performance audits of one or more state agencies. The bill was enacted (Governor Signed on June 4, 2025). The title indicates the bill’s central intent is to increase oversight, accountability, and efficiency by requiring independent review of agency programs, operations, or outcomes.

Note: The full bill text was not provided. The summary below separates confirmed procedural facts from likely substantive elements based on the bill’s title and common legislative practice for performance‑audit statutes.

Legislative status and timeline (confirmed)

  • Introduced in the Senate: April 23, 2025 (assigned to Finance)
  • Senate committee and floor actions: late April–early May 2025 (amended and passed)
  • House actions: May 1–6, 2025 (referred, amended, and passed)
  • Sent to Governor: May 13, 2025
  • Governor Signed: June 4, 2025
  • Final status: Governor Signed (enacted)

Sponsors (selected)

Primary sponsors include Rick Taggart, Barbara Kirkmeyer, Robert Rodriguez, and William Lindstedt. Dozens of additional cosponsors from both chambers are listed, indicating broad legislative support.

Confirmed and likely key provisions

Because the bill text is not available here, the following distinguishes confirmed information from typical components of performance‑audit legislation:

Confirmed
- The bill establishes a statutory vehicle called “Performance Audits of Certain State Agencies” and was enacted.

Likely (based on standard provisions in similar laws)
- Designation of an auditing authority (for example, the Office of the State Auditor or Legislative Audit Committee) to conduct audits.
- Criteria and scope for audits (efficiency, effectiveness, compliance, program outcomes).
- A list or mechanism for identifying which “certain state agencies” will be audited — either by name, by random or rotating schedule, or by risk/priority.
- Requirements for audit timelines, reporting (public audit reports), and recommendations to agencies and the legislature.
- Provisions for agency responses, corrective action plans, and possible follow‑up or implementation reviews.
- Confidentiality and records provisions for sensitive information.
- Possible appropriation or funding mechanism to support audit work and staff.

Who is affected

  • State agencies designated for audit (program and administrative staff).
  • Agency leadership and governing boards, which may need to respond to findings and implement changes.
  • The General Assembly and oversight bodies, which will receive audit reports and recommendations.
  • Taxpayers and service recipients indirectly benefit from improved accountability and potentially more efficient services.

Expected impacts and considerations

  • Increased transparency and potential identification of cost savings, inefficiencies, or compliance gaps.
  • Administrative burden on audited agencies during review and implementation of recommendations.
  • Potential policy or budgetary changes resulting from audit findings.

Next steps / Where to find the full text

To see exact provisions (which agencies are included, timelines, funding, and enforcement mechanisms), consult the enacted bill text and fiscal note on the Colorado General Assembly website or the Office of the State Auditor’s publications. Reviewing the final bill language is necessary to determine specific obligations, deadlines, or dollar impacts.

Compiled from official sources — confirm details with the bill’s official record.

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