§24-30-202(12), C.R.S. (Accrual System of Accounting)
§2-3-107, C.R.S. (Authority to subpoena witnesses - access to records)
§24-30-202(11), C.R.S. (State Controller Authority for Tracking Sources of Money Accruing to the State)
§24-30-201(1)(f), C.R.S (Accounts and Control - Controller)
The State Controller is the official custodian of the database included within the State Financial System.
The State Controller, as official custodian of the State Financial System, shall approve access and resolve all disputes regarding access to the State Financial System and information contained in that system in compliance with CORA.
1 CCR 101-1-1-2