01
What Colorado requires of the books
From the statutes, as the legal corpus holds them. The verified date is the day the value was last read against the statute's own text.
| Requirement | Value | Statute | Verified |
|---|---|---|---|
| Statutory Audit Trigger Revenue Floor | $250,000 | C.R.S. §38-33.3-303 (4)(b)(II)(A) | Sep 5, 2026 |
| Budget Summary Delivery Deadline After Adoption | 90 days | C.R.S. §38-33.3-303 (4)(a)(I) | Sep 5, 2026 |
| Daily Late Fees and Daily Fines ProhibitedHB 22-1137 bars Colorado associations from imposing late fees, or fines for violations of the governing documents, on a daily basis. Fines follow the (1.7)(b) … | 1 boolean | C.R.S. §38-33.3-209.5 (1.7)(b)(I) | Oct 11, 2026 |
| Records Failure Penalty Per Day | 50 USD/day | C.R.S. §38-33.3-317 (4.5) | Oct 11, 2026 |
| Records Production Notice Period (advance written request) | 10 days | C.R.S. §38-33.3-317 (2)(a) | Oct 11, 2026 |
| Records Response DeadlineCalendar-day deadline after which a $50/day penalty accrues (commencing on the 11th business day after written request). | 30 days | C.R.S. §38-33.3-317 (4.5) | Aug 12, 2026 |
| Records Retention Floor (financial statements)CCIOA records retention varies by record type: 3 years (financial statements, owner communications); 7 years (tax returns); 2 years (contracts); 1 year (ballot… | 3 years | C.R.S. §38-33.3-317 (1)(g) | Aug 12, 2026 |
7 of the 23 statutory thresholds the corpus holds for Colorado concern the books. The full list, with every citation.
02
What arrives by the 10th
The books, any hour
The board and the manager read the ledger as it stands, not as of the last statement. Read access, around the clock.
Balance sheet
Every fund, every bank account, every receivable, as of month end.
Income statement against budget
The month and the year to date beside the budget the board adopted.
Bank reconciliation
Every account, to the statement, with the items in transit listed.
Delinquency by unit
Who owes what and for how long.
The check register
Every payment that left, who approved it, and what it paid.
In January, the annual statement package and the CPA's schedules. We never hold signing authority over funds: the board or the manager approves every payment, and we record it.
03
By city
Each city with at least 25 associations on the public record.
- Denver 1,579
- Colorado Springs 831
- Westminster 628
- Fort Collins 608
- Grand Junction 585
- Lakewood 392
- Aurora 389
- Boulder 380
- Englewood 352
- Steamboat Springs 340
- Durango 318
- Loveland 291
- Aspen 276
- Littleton 249
- Telluride 209
- Avon 208
- Breckenridge 201
- Greeley 194
- Longmont 172
- Crested Butte 156
- Golden 150
- Montrose 150
- Centennial 146
- Vail 139
- Parker 138
- Frisco 134
- Estes Park 131
- Arvada 130
- Glenwood Springs 129
- Greenwood Village 115
- Carbondale 105
- Edwards 104
- Winter Park 103
- Salida 94
- Broomfield 93
- Silverthorne 92
- Pueblo 91
- Thornton 87
- Basalt 86
- Dillon 86
- Fruita 83
- Pagosa Springs 82
- Castle Rock 78
- Gunnison 76
- Evergreen 75
- Fraser 56
- Windsor 54
- Snowmass Village 48
- Berthoud 45
- Lafayette 45
- Ridgway 45
- Rifle 44
- Eagle 40
- Keystone 40
- Niwot 40
- Erie 35
- Grand Lake 35
- Highlands Ranch 32
- Monument 32
- Cañon City 31
- Buena Vista 29
- Granby 29
- Johnstown 29
- Mountain Village 29
- Westcliffe 29
- Wheat Ridge 27
- Copper Mountain 26
- Wellington 26
- Gypsum 25
- Louisville 25
- New Castle 25