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Calendars and Due Dates

All of the due dates for submitting audits, requesting exemptions from audit, and requesting extensions to file an audit, are outlined in the Local Government Audit Law [Section 29-1-601, et seq., C.R.S.].

Local Government Filing Due Dates*

*For local governments with a December 31 fiscal year end.

March 31 Last day to request an Exemption from Audit for local governments with revenues or expenditures not more than $750,000
June 30 Audit is submitted to local government by its auditor.
July 31 Last day to submit audit to the State Auditor or last day to file a Request for Extension to file an audit.
September 1 State Auditor sends deliquency notices to those local governments that have not filed an audit and were not granted an extension.
October 1 State Auditor notifies County Treasurer to withold taxes generated pursuant to the local government's tax authority until such time as the audit is submitted to the State Auditor. The State Auditor may exercise its authority to make or cause an audit at the expense of the local government.
School District Filing Due Dates
November 30 Audit is submitted to school district by its auditor.
December 31 Last day to submit audit to the State Auditor or last day to file a Request for Extension to file an audit.
February 1 State Auditor sends delinquency notices to those school districts that have not filed an audit and were not granted an extension.
March 1 State Auditor notifes County Treasurer to withold taxes generated pursuant to the school district's taxing authority until such time as an audit is submitted to the State Auditor. The State Auditor may exercise its authority to make or cause an audit at the expense of the school district.

 

Other Resources

Pursuant to HJR20-1007, the Second Regular Session of the 72nd General Assembly is Temporarily Adjourned until 10:00 a.m., Monday, March 30, 2020. 

COVID-19 Resources

Temporary Guidelines for Review and Comment Meetings

The legislature will meet in limited session on Monday, March 30th. The Capitol will be open for the duration of the session for those with essential business related to the session. The building will not be available for public tours. People without essential business are encouraged to access the session through the General Assembly website and Colorado Channel.  Anybody with essential business related to the session will be required to practice appropriate social distancing measures.