The bill directs the state auditor to divide the entire group of community-centered boards that have been designated by the department of health care policy and financing in a particular designated service area into 3 subgroups of an approximately equal number of such community-centered boards to the extent practicable. The groups must be divided based on the number of clients served by the particular board, with one subgroup representing the highest number of clients, the second subgroup representing a number of clients somewhat middle in number between the numbers of clients constituting the other 2 groups, and the third subgroup representing the smallest number of clients. As new community-centered boards receive such designation, the state auditor is required to continue to add such community-centered board to one of the 3 subgroups based upon the same criteria.
Not less than once every 5 years, or more frequently in the state auditor's discretion, the bill also requires the state auditor to conduct or cause to be conducted a performance audit of one community-centered board from each subgroup. The bill requires the state auditor to submit a written report and recommendations on each audit conducted and to present the report and recommendations to the legislative audit committee.
The bill also makes each community-centered board subject to the "Colorado Local Government Audit Law".