Colorado Code § 44-30-528

Licensees - duty to maintain records
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Each licensee shall keep a complete
set of books of account, correspondence, and all other records necessary to show fully the
gaming transactions of the licensee, all of which shall be open at all times during business hours
for the inspection and examination of the division or its duly authorized representatives. The
division may require any licensee to furnish any information that the division considers
necessary for the proper administration of this article 30 and may require an audit to be made of
the books of account and records on any occasion that the division considers necessary by an
auditor, selected by the commission or the director, who shall likewise have access to all the
books and records of the licensee, and the licensee may be required to pay the expense thereof.

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