Back to Colorado

HB26-1191 • 2026

Examination of School District Records

Legislative Audit Committee. Current law requires the state auditor to annually examine the records of a school district that received state education fund money (school district) for capital construc

Education
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rep. J. Bacon, Rep. D. Johnson, Sen. L. Frizell, Sen. M. Weissman, Sen. W. Lindstedt, Rep. M. Brooks, Rep. M. Duran, Rep. L. Garcia Sander, Rep. L. García, Rep. J. Joseph, Rep. R. Keltie, Rep. M. Lindsay, Rep. J. McCluskie, Rep. K. McCormick, Rep. K. Nguyen, Rep. J. Phillips, Rep. T. Story, Sen. J. Carson, Sen. J. Coleman, Sen. I. Jodeh
Last action
2026-03-10
Official status
House Second Reading Passed - No Amendments
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about the criteria or frequency of audits by the state auditor under the new law.

School District Record Examination

This bill changes the requirement for the state auditor to annually examine school district records related to capital construction projects funded by state education money, allowing the examination to be done at the auditor's discretion instead.

What This Bill Does

  • Changes the law so that the state auditor can choose when to look at school district records about capital construction projects.
  • Removes the yearly requirement for the state auditor to check these records.

Who It Names or Affects

  • The state auditor who will no longer be required to conduct annual examinations of school district records.
  • School districts that received state education fund money for capital construction projects, as they may not have regular audits anymore.

Terms To Know

State Education Fund
A fund used by the government to provide financial support for educational purposes in schools and school districts.
Capital Construction Projects
Large building or renovation projects that improve or create new facilities, such as schools.

Limits and Unknowns

  • The bill does not specify what criteria the state auditor will use to decide when to examine school district records.
  • It is unclear how often the state auditor might choose to conduct these examinations in practice.

Bill History

  1. 2026-04-02 Governor

    Sent to the Governor

  2. 2026-04-01 Senate

    Signed by the President of the Senate

  3. 2026-04-01 House

    Signed by the Speaker of the House

  4. 2026-03-23 Senate

    Senate Third Reading Passed - No Amendments

  5. 2026-03-20 Senate

    Senate Second Reading Passed - No Amendments

  6. 2026-03-18 Senate

    Senate Committee on Education Refer Unamended - Consent Calendar to Senate Committee of the Whole

  7. 2026-03-16 Senate

    Introduced In Senate - Assigned to Education

  8. 2026-03-11 House

    House Third Reading Passed - No Amendments

  9. 2026-03-10 House

    House Second Reading Passed - No Amendments

  10. 2026-03-10 House

    House Second Reading Special Order - Passed - No Amendments

  11. 2026-03-05 House

    House Committee on Education Refer Unamended to House Committee of the Whole

  12. 2026-02-10 House

    Introduced In House - Assigned to Education

Official Summary Text

Legislative Audit Committee.
Current law requires the state auditor to annually examine the records of a school district that received state education fund money (school district) for capital construction projects for qualified charter schools in the district to determine the amount of state education fund money expended by each school district in the state for capital construction and to identify the schools and projects on which school districts expended the money. The bill repeals this requirement and instead allows the state auditor to conduct the examination at the state auditor's discretion.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Current Bill Text

Read the full stored bill text
HOUSE BILL 26-1191
BY REPRESENTATIVE(S) Johnson and Bacon, Brooks, Duran, Garcia,
Garcia Sander, Joseph, Keltie, Lindsay, McCormick, Nguyen, Phillips,
Story, McCluskie;
also SENATOR(S) Frizell and Weissman, Lindstedt, Carson, Jodeh,
Coleman.
CONCERNING THE EXAMINATION OF A SCHOOL DISTRICT THAT RECEIVES
STATE EDUCATION FUND MONEY FOR CAPITAL CONSTRUCTION
PROJECTS FOR QUALIFIED CHARTER SCHOOLS IN THE DISTRICT, AND,
IN CONNECTION THEREWITH, MAKING THE STATE AUDITOR'S
EXAMINATION OF THE SCHOOL DISTRICT'S RECORDS DISCRETIONARY
RATHER THAN MANDATORY.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, 2-3-115, amend (1) as
follows:
2-3-115. Use of state education fund money for school capital
construction -audits -reports.
(1) For the 2001-02 school district budget year and each school
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act.
district budget year thereafter, for the purpose of determining the amount
of state education fund moneys MONEY expended by each school district in
the state for capital construction and identifying the schools and projects on
which school districts expended such moneys THE MONEY, the state auditor
shall annually MAY, AT THE STATE AUDITOR'S DISCRETION, examine the
records of each school district in the state that received state education fund
moneys MONEY for the budget year. YEAR
(a) Directly DIRECTLY from the department of education for capital
construction aid to qualified charter schools, as defined in section
22-54-124 (l)(f.6), C.R.S. in accordance with section 22-54-124 (4).
C.R.S., 01
(b) For budget years 2000-01 through 2006-07, indirectly frnm the
school capital constrnction expenditm es r ese1 v e ct eated in section
22-54-117 (1.5)(a)(I), C.R.S. as said 1eser ve existed prior to July 1, 2008,
and ror the budget year 2007-08, indirectly frnm the school capital
construction expenditm es r eser v e fund, as said fund existed pt ior to July 1,
2-00&
SECTION 2. Act subject to petition - effective date. This act
takes effect at 12:01 a.m. on the day following the expiration of the
ninety-day period after final adjournment of the general assembly (August
12, 2026, if adjournment sine die is on May 13, 2026); except that, if a
referendum petition is filed pursuant to section 1 (3) of article V of the state
constitution against this act or an item, section, or part of this act within
such period, then the act, item, section, or part will not take effect unless
approved by the people at the general election to be held in November 2026
PAGE 2-HOUSE BILL 26-1191
and, in such case, will take effect on the date of the official declaration of
the vote thereon by the governor.
J~
SPEAKER OF THE HOUSE
OF REPRESENTATIVES
\)~ •
Vanessa Reilly ~
CHIEF CLERK OF THE HOUSE
OF REPRESENTATIVES
James Rashad Coleman, Sr.
PRESIDENT OF
THE SENATE
Esther van Mourik
SECRETARY OF
THE SENATE
APPROVED ~ VY\OncA.O\j 'lifn·I 13-t\... 202/4? "'.\ I 1~°VV',
(Date and Time)
Jared S. P
GOVE F THE TATE OF COLORADO
PAGE 3-HOUSE BILL 26-1191