Senate Bill 23-242 Summary

• Division of Criminal Justice must contract with an independent third-party auditor to conduct financial audits of all community corrections programs no later than January 1, 2024, and every five years thereafter, subject to available appropriations.

• Community corrections programs must comply with all audit requests and share financial records with the contractor, who will work directly with each program to gather financial information.

• Audits must analyze total revenue, all revenue sources (general fund, grants, Medicaid, local funds, loans), total expenditures, expenditures by type (wages, benefits, operating expenses, capital improvements), and cost per day per offender for reimbursable services.

• Audit findings must be reported to the Joint Budget Committee and Division of Criminal Justice no later than July 1, 2025, and every five years thereafter, with reports continuing indefinitely.

• $100,000 is appropriated from the general fund to the Department of Public Safety for the 2023-24 fiscal year to implement the audit requirements.