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.].
*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 delinquency 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 withhold 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. |