republic-os/legislation/us/states/co/2025a/sb-25-023.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Local Government Audit Exemption Thresholds	The act allows a local government to seek from the state auditor an exemption from the annual audit of its financial statements if the local government's total fiscal year revenues and expenditures are each less than or equal to $200,000, instead of less than $100,000 as was previously the case. The act also allows a local government to seek from the state auditor an exemption from the annual audit of its financial statements if either the local government's total fiscal year revenues or expenditures are at least $200,000 and not more than $1,000,000, instead of at least $100,000 and not more than $750,000 as was previously the case.	us/states/co	Colorado General Assembly	2025A	SB 25-023	Colorado SB 25-023 (2025A)	bill		enacted	Dafna Michaelson Jenet Rod Pelton William Lindstedt	8	13	2	2025-01-08T07:00:00+00:00	2025-04-07T06:00:00+00:00	openstates	ocd-bill/10289390-1eff-4cdc-af47-a0fedb19efda	https://leg.colorado.gov/bills/sb25-023	0e5ca58ce28e39881aed7ad2d9a0373705f16189b162dc299638abb5a53ea6d4	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 25-023 (2025A) — Local Government Audit Exemption Thresholds

The act allows a local government to seek from the state auditor an exemption from the annual audit of its financial statements if the local government's total fiscal year revenues and expenditures are each less than or equal to $200,000, instead of less than $100,000 as was previously the case. The act also allows a local government to seek from the state auditor an exemption from the annual audit of its financial statements if either the local government's total fiscal year revenues or expenditures are at least $200,000 and not more than $1,000,000, instead of at least $100,000 and not more than $750,000 as was previously the case.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Committee Amendment (committee substitute) — source
2. Engrossed (02/04/2025) (committee substitute) — source
3. Final Act (03/28/2025) (committee substitute) — source
4. Introduced (01/08/2025) (committee substitute) — source
5. Reengrossed (02/05/2025) (committee substitute) — source
6. Rerevised (03/25/2025) (committee substitute) — source
7. Revised (03/20/2025) (committee substitute) — source
8. Signed Act (04/07/2025) (committee substitute) — source

Votes

• BILL — 35–0 (pass) · upper
• BILL — 58–1 (pass) · lower

Sponsors

• Dafna Michaelson Jenet — primary (person)
• Rod Pelton — primary (person)
• William Lindstedt — primary (person)
• A. Boesenecker — cosponsor (person)
• B. Pelton — cosponsor (person)
• J. Gonzales — cosponsor (person)
• J. McCluskie — cosponsor (person)
• L. Frizell — cosponsor (person)
• R. Rodriguez — cosponsor (person)
• S. Bird — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2025-04-07T06:00:00+00:00 Governor Signed executive-signature
• 2025-03-28T06:00:00+00:00 Sent to the Governor executive-receipt
• 2025-03-28T06:00:00+00:00 Signed by the Speaker of the House
• 2025-03-28T06:00:00+00:00 Signed by the President of the Senate
• 2025-03-25T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2025-03-21T06:00:00+00:00 House Third Reading Laid Over Daily - No Amendments
• 2025-03-20T06:00:00+00:00 House Second Reading Special Order - Passed - No Amendments
• 2025-03-19T06:00:00+00:00 House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole committee-passage, referral-committee
• 2025-02-06T07:00:00+00:00 Introduced In House - Assigned to Transportation, Housing & Local Government introduction
• 2025-02-05T07:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2025-02-04T07:00:00+00:00 Senate Second Reading Passed - No Amendments reading-2
• 2025-01-30T07:00:00+00:00 Senate Committee on Local Government & Housing Refer Unamended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2025-01-08T07:00:00+00:00 Introduced In Senate - Assigned to Local Government & Housing introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/10289390-1eff-4cdc-af47-a0fedb19efda. Confidence: reported (aggregated from official Colorado legislature records).