Colorado Code § 24-30-207

Reports of revenue and expenditures
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(1) Repealed.
(2) On or before September 15 of each year, the controller shall prepare and transmit to
the executive director of the department of revenue a graphic summary of statewide revenue and
expenditures of the state as published in the controller's comprehensive annual financial report.
The executive director of the department of revenue shall print such summary each year in a
prominent location on the state income tax instruction booklet. The summary shall be for the last
complete fiscal year.
(3) For the 1997-98 fiscal year and for each fiscal year thereafter, the controller shall
prepare a report for the state ascertaining the amount of uncommitted reserves, as defined in
section 24-75-402 (2)(h), credited to each state cash fund, as defined by section 24-75-402
(2)(b). The state controller shall include in the report the amount of the capital reserve that is
excluded from the definition of "uncommitted reserves" in accordance with section 24-75-402
(2)(h)(I). The state auditor shall audit such report. Such report must be delivered to the office of
state planning and budgeting and to the joint budget committee of the general assembly on or
before September 20 of each year.

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