Colorado Code § 24-30-201

Accounts and control - controller
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(1) The powers, duties, and functions
concerning accounts and control as set forth in this part 2 are the responsibility of the state
controller. The executive director of the department of personnel shall appoint the controller,
subject to section 13 of article XII of the state constitution. The controller must be bonded in
such amount as the executive director shall fix. The powers and duties of the controller are:
(a) To keep in continuous touch with the operations, plans, and needs of the several
departments and other agencies of the state and with the sources and amounts of revenue and
other receipts of the state;
(b) Repealed.
(c) To examine and approve work programs and quarterly allotments to the several
departments and changes therein;
(d) To examine and approve all statements and reports on the financial condition and
estimated future financial condition and the operations of the state government and the several
budget units before any such reports are released to the governor, to the general assembly, or for
publication; receive and deal with all requests for information as to financial conditions and
operations of the state; and prepare such statements of unit costs and other cost statistics as may
be required from time to time or requested by the governor or the general assembly;
(e) To manage the finances and financial affairs of the state, except as otherwise
provided in section 5 (2) of article VIII of the state constitution and by law for institutions of
higher education and for the Auraria higher education center;
(f) To coordinate all the procedures for financial administration and financial control so
as to integrate them into an adequate and unified system, including the devising, prescribing, and
installing of accounting forms, records, and procedures for all state agencies;
(g) To conduct all central accounting and fiscal reporting for the state as a whole;
(h) To maintain a current audit of all cash, cash receipts, and receivables; to preaudit and
control the incurring of obligations; and to preaudit all disbursements;
(i) To issue warrants and checks for the payment of claims against the state;
(j) To assist state agencies in their efforts to recover money owing to the state;
(k) To control all supply stocks, property, and equipment in use and enforce the keeping
of inventory accounts.
(l) Repealed.
(2) The powers, duties, and functions of the department of personnel include the powers,
duties, and functions concerning accounts and control and the office of the controller. The office
of the controller is a type 2 entity, as defined in section 24-1-105.

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