The State Auditor is a constitutionally established position within Colorado's Legislative Branch. The General Assembly appoints the State Auditor, without regard to political affiliation, to serve a 5-year term. The State Auditor must be a Certified Public Accountant licensed to practice in Colorado.
Section 2-3-103, C.R.S., grants the State Auditor broad authority to conduct performance, financial, and IT audits of all state departments and agencies, public colleges and universities, the Judicial Branch, most special purpose authorities, any state entity designated as an enterprise, and other political subdivisions as required by law. The State Auditor also has responsibility for conducting tax expenditure evaluations, ensuring local governments' compliance with the Local Government Audit Law, and operating a statewide fraud reporting hotline.
The State Auditor oversees the Office of the State Auditor (OSA), which comprises approximately 80 nonpartisan staff who perform audits, evaluations, and other activities in support of the State Auditor's constitutional and statutory responsibilities. Collectively, the OSA's auditors possess more than 509 years of auditing experience. The OSA's auditors are highly educated, with 56 percent holding graduate degrees. Additionally, 36 percent of the OSA's auditors hold a professional license or certification, including:
- Certified Public Accountant
- Certified Fraud Examiner
- Certified Government Auditing Professional
- Certified Government Finance Officer
- Certified Information Systems Auditor
- Certified Information Security Manager
- Certified Internal Auditor
- Colorado Bar Association (Licensed Attorney)