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Strategic Plan

The OSA's Mission

To improve government for the people of Colorado.

The OSA's Why, How, and What


Why - Accountability for the use of public resources and government authority is essential to Colorado state government and the people it serves.


How - We promote accountability and help the General Assembly fulfill its legislative oversight responsibilities by providing independent, objective, thorough, and credible information about whether government officials and agencies are using their authority and public resources properly and in compliance with laws and regulations; whether government programs are achieving their objectives and desired outcomes; and whether government services are being provided effectively, efficiently, economically, ethically, and equitably.


What - We conduct financial, performance, and IT audits of state departments, agencies, and programs, as well as political subdivisions, authorities, and other entities when permitted or required by law. We also conduct evaluations of all state tax expenditures (i.e., credits, deductions, exemptions) on a 5-year cycle, monitor all local government for compliance with the Local Government Audit Law, and administer a statewide fraud reporting hotline.




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