republic-os/legislation/us/states/co/2026a/hb-1412.md

---
type: "Bill"
title: "Department of Health Care Policy & Financing Statistical Sampling & Extrapolation"
description: "If an audit of a medicaid provider who provides nonemergency medical transportation services or pediatric behavioral therapy is initiated after July 1, 2026, for services provided from January 1, 2022, through December 31, 2023, the act authorizes the department of health care policy and financing (HCPF) to determine and recover overpayments to a provider using statistical sampling and extrapolation. If an audit identifies a statistically significant pattern of alleged overpayments to a provider, the act authorizes the state auditor to use the same statistical sampling and extrapolation methods to audit services provided by the provider from January 1, 2024, through December 31, 2025. If the audit identifies an alleged overpayment, HCPF is required to issue a notice of the alleged overpayment within 60 days after the alleged overpayment is identified. The notice of alleged overpayment must include the basis of the alleged overpayment, the rationale for the alleged overpayment, the methodology used to calculate the alleged overpayment, and information on how HCPF identified the alleged overpayment. If HCPF enters into a contract for the purpose of conducting an audit, the contract must not be a contingency-based contract based on a percentage of the amount of recovery collected from the provider. After HCPF completes an audit of a provider, the state auditor's office is required to conduct an examination to determine that proper statistical sampling and extrapolation methods were used by HCPF when determining whether overpayments were made to a provider. The state auditor shall annually present a report of the findings to the legislative audit committee and the joint budget committee. The act reduces the general fund appropriation to HCPF for medical and long-term care services for Medicaid-eligible individuals by $6,861,775 and increases the cash fund appropriation to HCPF for medical and long-term care services for Medicaid-eligible individuals by $13,723,550.(Note: This summary applies to this bill as enacted.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2026A"
identifier: "HB 1412"
citation: "Colorado HB 1412 (2026A)"
classification: ["bill"]
subjects: ["Health Care & Health Insurance"]
status: "enacted"
primary_sponsors: ["B. Kirkmeyer", "E. Sirota", "J. Amabile", "J. Bridges", "K. Brown", "R. Taggart"]
version_count: 7
action_count: 17
vote_count: 9
first_action: "2026-04-06"
last_action: "2026-06-04"
source: "openstates"
source_identifier: "ocd-bill/802366a2-abe4-4029-b73e-8c513f1fc124"
source_url: "https://leg.colorado.gov/bills/HB26-1412"
source_hash: "0ca5ea46c5e3089712b516d4b1f5acb27de321d5f417b8b374444ea142f5f45d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado HB 1412 (2026A) — Department of Health Care Policy & Financing Statistical Sampling & Extrapolation

If an audit of a medicaid provider who provides nonemergency medical transportation services or pediatric behavioral therapy is initiated after July 1, 2026, for services provided from January 1, 2022, through December 31, 2023, the act authorizes the department of health care policy and financing (HCPF) to determine and recover overpayments to a provider using statistical sampling and extrapolation. If an audit identifies a statistically significant pattern of alleged overpayments to a provider, the act authorizes the state auditor to use the same statistical sampling and extrapolation methods to audit services provided by the provider from January 1, 2024, through December 31, 2025. If the audit identifies an alleged overpayment, HCPF is required to issue a notice of the alleged overpayment within 60 days after the alleged overpayment is identified. The notice of alleged overpayment must include the basis of the alleged overpayment, the rationale for the alleged overpayment, the methodology used to calculate the alleged overpayment, and information on how HCPF identified the alleged overpayment. If HCPF enters into a contract for the purpose of conducting an audit, the contract must not be a contingency-based contract based on a percentage of the amount of recovery collected from the provider. After HCPF completes an audit of a provider, the state auditor's office is required to conduct an examination to determine that proper statistical sampling and extrapolation methods were used by HCPF when determining whether overpayments were made to a provider. The state auditor shall annually present a report of the findings to the legislative audit committee and the joint budget committee. The act reduces the general fund appropriation to HCPF for medical and long-term care services for Medicaid-eligible individuals by $6,861,775 and increases the cash fund appropriation to HCPF for medical and long-term care services for Medicaid-eligible individuals by $13,723,550.(Note: This summary applies to this bill as enacted.)

## Version chain

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

1. **Introduced** (filed) — [source](https://leg.colorado.gov/bill_files/114178/download)
2. **Engrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114318/download)
3. **Final Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/117023/download)
4. **Reengrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114449/download)
5. **Rerevised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114780/download)
6. **Revised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114699/download)
7. **Signed Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/117154/download)

## Votes

- BILL — **pass** (pass) · lower
- Refer House Bill 26-1412 to the Committee of the Whole. — **pass** (pass) · lower
- This is a conceptual amendmen:reverse L001 that was passed in the House. — **pass** (pass) · upper
- Adopt amendment L.002 — **pass** (pass) · upper
- Adopt the first draft conference committee report of the first conference committee on H.B. 26-1412. — **pass** (pass) · lower
- ADOPT — **pass** (pass) · lower
- Refer House Bill 26-1412, as amended, to the Committee of the Whole. — **pass** (pass) · upper
- REPASS — **pass** (pass) · lower
- NOT CNCR — **pass** (pass) · upper

## Sponsors

- B. Kirkmeyer — primary (person)
- E. Sirota — primary (person)
- J. Amabile — primary (person)
- J. Bridges — primary (person)
- K. Brown — primary (person)
- R. Taggart — primary (person)
- B. Bradley — cosponsor (person)
- N. Hinrichsen — cosponsor (person)
- R. Keltie — cosponsor (person)
- S. Woodrow — cosponsor (person)

## Timeline

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

- **2026-06-04** Governor Signed `executive-signature`
- **2026-06-03** Sent to the Governor `executive-receipt`
- **2026-06-03** Signed by the President of the Senate `passage`
- **2026-06-03** Signed by the Speaker of the House `passage`
- **2026-04-28** House Consideration of First Conference Committee Report result was to Adopt Committee Report - Repass
- **2026-04-24** Senate Consideration of First Conference Committee Report result was to Adopt Committee Report - Repass
- **2026-04-17** House Considered Senate Amendments - Result was to Not Concur - Request Conference Committee
- **2026-04-16** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2026-04-15** Senate Second Reading Special Order - Passed with Amendments - Committee, Floor
- **2026-04-14** Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2026-04-13** Introduced In Senate - Assigned to Appropriations `introduction`
- **2026-04-11** House Third Reading Passed - No Amendments `passage, reading-3`
- **2026-04-10** House Third Reading Laid Over Daily - No Amendments
- **2026-04-09** House Second Reading Special Order - Passed with Amendments - Floor
- **2026-04-08** House Second Reading Special Order - Laid Over Daily - No Amendments
- **2026-04-07** House Committee on Appropriations Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2026-04-06** Introduced In House - Assigned to Appropriations `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/802366a2-abe4-4029-b73e-8c513f1fc124`. Confidence: reported (aggregated from official Colorado legislature records).