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At the request of the Committee on Legal Services, the Office of Legislative Legal Services has a written policy on the notification of affected state agencies and the public that a rule issue will be on the agenda of the Committee on Legal Services as a result of the review of rules by the staff pursuant to section 24-4-103, C.R.S. The policy is as follows:

Legislative Council Staff issue briefs provide a brief overview of issues addressed by the General Assembly and other policy issues of general interest.

The print shop prints engrossed and reengrossed copies of bills and final copies of acts adopted by the General Assembly. The print shop also prints reports for legislative service agencies.

The Legislative Council Accounting Staff provide centralized accounting services for the legislative branch service agencies and compensation and benefit services for members of the General Assembly.

Information Technology Staff provide information technology services and support to all legislators and legislative staff and support and maintain the General Assembly's computers, printers, networking equipment, servers, storage systems, and wireless network.  Staff also manage services pertaining to a centralized file storage system, website support, and development and maintenance of various custom software applications used by legislative staff.

Economics Staff prepare General Fund and cash fund revenue forecasts and other forecasts used in the state budgeting process.

The State Auditor and three Deputy State Auditors compose the OSA’s executive management team, known as CSALT (Colorado State Auditor Leadership Team). CSALT is responsible for providing strategic and operational direction for the OSA's performance, financial, and IT auditing activities, including maintaining accountability for all in-house and contract audits, staffing assignments, matters of OSA policy, legislative and agency concerns, personnel issues, and organization-wide initiatives.

Audits in Progress are those audits for which the OSA has assigned the project to an audit team or secured a contractor to conduct the audit and held an entrance conference with the agency. Expected release dates are estimates only and are subject to change.

Policy & Research Staff prepare research requested by members of the General Assembly and provide staff support to standing and interim committees.  Additional duties include researching and preparing written documents on topics of interest to state legislators, including researching and writing portions of the "Blue Book" voter guide on statewide election issues.

The purpose of the OSA's Fraud Hotline is to receive reports about occupational fraud, a situation in which a state employee or contracted individual (i.e., individual acting under a contract, purchase order, or other similar agreement for the procurement of goods and services with a state agency) may be using their position or access as an employee or contractor to commit fraud against the State or others.

2016 Strategic Plan

2015 Peer Review

2017 Annual Report

In most states, the executive branch initiates the main appropriation bill for the ongoing operations of state government. Colorado, however, has a strong legislative budget process. The General Assembly's permanent fiscal and budget review agency, the Joint Budget Committee (JBC), sponsors the annual appropriations bill (called the "Long Bill") for the operations of state government.

In preparing the budget for the state each year, the General Assembly receives recommendations from its permanent fiscal and budget review agency, the Joint Budget Committee (JBC). The JBC is charged with studying the management, operations, programs, and fiscal needs of the agencies and institutions of Colorado state government. Throughout the year, the JBC holds a number of meetings and considers a range of documents to help prepare the budget recommendations for the General Assembly.

In accordance with Section 2-3-103(2), C.R.S., we publish an annual report that provides an overview of the OSA's performance, financial, and IT audit activities during the preceding 12 months, including information about financial benefits identified through our audits and new statutes that were enacted in response to our audits. The annual report also contains information about the Legislative Audit Committee, the OSA's role and mission, and our staff.

Please read the instructions on each form carefully and consult the Filing Guidelines for guidance on completing and submitting required forms.

Completed forms should be submitted to the OSA's Local Government Audit Division via mail, fax, or email:

Local Government Audit Division
State Services Building
1525 Sherman St., 7th Floor
Denver, CO 80203
Fax: 303.869.3061

In accordance with Government Auditing Standards, the OSA undergoes an independent, external peer review every 3 years. The review is conducted by a team of experienced auditors from other state audit organizations coordinated by the National State Auditors Association. The purpose of the peer review is to determine if the OSA's system of quality control has been suitably designed and complied with to provide reasonable assurance of conformance with applicable professional standards.