Colorado Code § 44-30-1510

Audits
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The sports betting fund shall be audited at least once before May 1,
2022, and at least once every five years thereafter, by or under the direction of the state auditor,
who, notwithstanding section 24-1-136 (11)(a)(I), shall submit a report of the audit to the
legislative audit committee. The expenses of the audit shall be paid from the sports betting fund.

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