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 activities during the preceding 12 months, as well as information about the OSA's role and mission, the Legislative Audit Committee, and our staff.

In accordance with Government Auditing Standards, the OSA undergoes an external peer review every 3 years. The review is conducted by a team of experienced auditors from other state audit organizations and the federal government 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.

Legislative Council Staff publishes forecasts of the Colorado and U.S. economies and state revenue each March, June, September, and December.  The General assembly uses these forecasts to develop the state budget, monitor state spending in relation to revenue, and determine and report the amount of excess state revenue under TABOR.

The Legislative Council Staff prepares memoranda, issue briefs, resource books, and reports addressing topics of interest to members of the Colorado General Assembly and the public.  The LCS Staff also has developed several interactive tools for exploring the state economy, tax policy, and the budget.

Legislative Council Staff publications may be accessed by publication type or by subject area below.