AGO 87-5.

Case Date:June 30, 1987
Colorado Attorney General Opinions 1987. AGO 87-5. June 30, 1987Department of Law Attorney General Opinion FORMAL OPINION of DUANE WOODARD Attorney General Opinion No. 87-5 AG Alpha No. LE AU AGAQB Robert A. Ridl, C.P.A. Director, Local Government Audits Office of State Auditor 200 East 14th Avenue Denver, CO 80203 RE: Applicability of Local Government Audit Law to firemen's pension funds of fire protection districts.Dear Mr. Ridl: This letter is in response to your request of May 7, 1987, for an opinion concerning the applicability of the Local Government Audit Law, sections 29-1-601 through 29-1-608, C.R.S. (1986), to the pension funds of fire protection districts organized pursuant to the Special District Act, sections 32-1-101 through 32-1-1307, C.R.S. (1986 Supp.). QUESTION PRESENTED AND CONCLUSION Are pension funds of fire protection districts organized pursuant to the Special District Act subject to the Local Government Audit Law? Yes. ANALYSIS Section 29-1-603(1), C.R.S. (1986) requires of all local governments in the state an "annual audit of the financial affairs and transactions of all funds and activities." (Emphasis added.) Special districts are included within the definition of "local government" for the purpose of the Local Government Audit Law. Section 29-1-603(2)(d), C.R.S. (1986). Fire protection districts organized and operating under the Special District Act have the authority, "for and on behalf of the district," to create and maintain firemen's pension funds pursuant to parts 4 and 8, article 30, title 31, C.R.S. (1986). Section 32-1-1002(1)(g), C.R.S. (1986 Supp.). The board of directors of a fire protection district is authorized to levy property taxes within the district, "the proceeds thereof to be credited to the firemen's pension fund of ... such ... district." Section 31-30-405(2), C.R.S. (1986). Any firemen's pension fund so created is subject to the general supervision and control of a board of trustees comprised of the board of directors of the fire protection district and two members of the...

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