Colorado Code § 24-115-108

Corporate fiscal year - account of activities and receipts for
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expenditures - report - audit. The fiscal and budget year for the corporation shall commence on
July 1 and end on June 30 of each year. The corporation shall keep an accurate account of all its
activities and of all its receipts and expenditures and shall submit an annual report that sets forth
a complete and detailed operating and financial statement of the corporation for the most
recently ended fiscal year to the joint budget and legislative audit committees of the general
assembly or any successor committees no later than January 15 of any year in which notes
remain outstanding. The state auditor may investigate the affairs of the corporation, examine the
properties and records of the corporation, and prescribe methods of accounting and the rendering
of additional periodical reports in relation to the undertakings of the corporation.

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