§ 9.4. ANNUAL REPORTING REQUIREMENTS  


Latest version.
  • 9.4.1.   Request for Required Reports from Any Special District

    (A)

    Require Annual Report to be Filed. Any special district located wholly or partly within the unincorporated County shall file, not more than once a year, a special district annual report (C.R.S. § 32-1-104(2) and § 32-1-207(3)(C)-(D)). The detailed requirements of the annual report and disclosure form are stipulated in BoCC Resolution 06-472, as may be amended. The annual report shall be filed with the BoCC, the Colorado Division of Local Government, and the State Auditor, and shall be placed on file with the Clerk and Recorder for public inspection. A copy of the report shall also be made available by the special district to any interested party.

    (B)

    Contents of Annual Report. The annual report shall include but shall not be limited to information on the progress of the special district in the implementation of its final service plan.

    (C)

    Review of Annual Reports. The BoCC may review the annual reports in a regularly scheduled public meeting, and such review shall be included as an agenda item in the public notice for such meeting. In addition, the State Auditor will review the annual report and report to the Colorado Division of Local Government any apparent decrease in the financial ability of the district to discharge its existing or proposed indebtedness in accordance with the final service plan. In such event, the Colorado Division of Local Government shall confer with the BoCC of the special district and with the BoCC regarding such condition.

    (D)

    Recording of Annual Reports. The Annual Report and Disclosure Form is recorded in conjunction with the recording of a final plat located within the special district.

    9.4.2.   Special District to Provide Contact Information Annually

    On or before January 15 of each year, each special district located in the unincorporated County shall notify the BoCC, the County Assessor, the County Treasurer, and the County Clerk and Recorder (in addition to the other entities specified in C.R.S. § 32-1-104(2)), of the name of the chair of the Board of Directors, the contact person, the telephone number, and the business address of the special district. If the persons and address are not located within the special district, the special district shall notify the County Clerk and Recorder of the name, address, and telephone number of a contact person located within the special district, if such person is available.

    9.4.3.   Failure to Provide Information or Annual Report

    If a special district fails to file an annual report or provide any information required to be submitted within 9 months of the date of the request for the annual report or information, the BoCC, after notice to the special district, may notify any County treasurer holding moneys of the special district to prohibit release of any moneys until the special district complies with the applicable requirement.