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Filing Guidelines

  • Please keep the OSA informed of your current contact information, such as mailing address, phone number, fax number, email address, and website address.


Electronic Filing

  • We encourage the use of electronic filing for Audits, Applications for Exemption From Audit, and Requests for Extension of Time to File an Audit.

  • We encourage you to make all electronic submissions through our Online Portal-->

  • The sender will receive a reply from the OSA stating the filing has been received. Keep this reply as proof that we received the submission. If you do not receive a reply within 48 hours after filing, please call us at 303.869.3000.


Audit Reports

  • The  “Independent Auditor’s Report” must be signed by the auditor or audit firm that performed the audit.

  • The auditor that performed the audit must be a certified public accountant licensed to practice in Colorado by the Colorado Board of Accountancy.


Application for Exemption from Audit

  • All applications for exemption from audit must be submitted no later than 3 months after the local government’s fiscal year end. There is no provision in the Local Government Audit Law for an extension of time.

  • The application must be personally reviewed, approved, and signed by a majority of the governing board [Section 29-1-604(3), C.R.S.]. We recommend that the governing board approve a resolution as evidence of majority approval and include the resolution with the application.

  • If the exemption application is mailed, the signatures must be original or the application must include a resolution adopted by the board approving the application.

  • Please ensure that all sections of the application are completed and includes the signature of the preparer.


Application to Request an Extension of Time to File Audit

  • Requests must be received in our office no later than the deadline outlined in Section 29-1-606, C.R.S. (July 31 for local governments with a December 31 fiscal year end; December 31 for school districts).

  • Requests must be signed by a member of the governing body.

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details