Fiscal Notes Staff prepare fiscal analyses of all bills and concurrent resolutions considered by the General Assembly.

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.

Research & Committee Analysts 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.

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