C.R.S. § 1-7-902
1-7-902. Preparation of fiscal information
1-7-902. Preparation of fiscal information. A governing body submitting a referred measure, or its designee, shall be responsible for providing to its designated election official the fiscal information that must be included in the ballot issue notice. For political subdivisions, the governing body shall be the board that authorized submission of the ballot issue to the electorate.