About the Office of the State Auditor

The Office of the State Auditor (OSA) is a constitutionally created, independent government agency that was established to promote operational efficiency and to ensure accountability of government agencies. The Colorado Constitution provides the State Auditor with the authority "to conduct postaudits of all financial transactions and accounts kept by or for all departments, offices, agencies, and institutions of state government...and to perform related duties with respect to such political subdivisions of the state as shall be required by law." In addition to conducting performance and financial audits of all state agencies, departments, and institutions, the OSA oversees audits conducted by independent audit firms of all of Colorado's local government entities.

Inquiries regarding audits of state government should be directed to:
Office of the State Auditor
State Services Building
1525 Sherman Street, 7th Floor
Denver, CO 80203-1700

Inquiries regarding audits of local governments should be directed to:
Office of the State Auditor
Local Government Audit Division
State Services Building
1525 Sherman Street, 7th Floor
Denver, CO 80203-1700

Open Records Requests

Open Records Policy & Requests pursuant to Section 24-72-203(1), C.R.S. (Colorado Open Records Act).

Pursuant to Section 2-3-103(3), C.R.S., the work papers of the Office of the State Auditor are only open to public inspection upon approval by a majority of the members of the Legislative Audit Committee. Only the specific work papers that the committee votes to approve for disclosure shall be open to public inspection. Work papers that have not been specifically approved for disclosure shall remain confidential. Under no circumstances shall the work papers be open to public inspection prior to the completed report being filed with the committee. Section 2-3-107(2)(b), C.R.S., further limits the publication or public release of information that is required to be kept confidential by state or federal law.

OSA Strategic Plan

2016 Strategic Plan Document
  • OSA Mission Statement
      The OSA’s mission is to improve government for the people of Colorado.
  • OSA Vision Statements
      Our audits will identify efficiencies and cost savings and improve effectiveness and transparency in government.
      We will provide objective information, quality services, and solution-based recommendations.
  • OSA Goal
      Produce quality and timely products that respond to changing demands by maximizing internal efficiencies and available resources, including products that identify cost savings and other financial benefits for the State. The OSA will promote the best and highest use of these products through targeted distribution and presentations.
External Peer Review

2015 External Peer Review Report

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

The OSA's most recent peer review was completed in May 2015, and the OSA received a peer review rating of Pass, which is the highest level of assurance that an external review team can give on a system of quality control.

Annual Reports

2016 Annual Report.....Open FileView Report

2015 Annual Report.....Open FileView Report

2014 Annual Report.....Open FileView Report

2013 Annual Report.....Open FileView Report

2012 Annual Report.....Open FileView Report

2011 Annual Report.....Open FileView Report

2010 Annual Report.....Open FileView Report

2009 Annual Report.....Open FileView Report

2008 Annual Report.....Open FileView Report

2007 Annual Report.....Open FileView Report

2006 Annual Report.....Open FileView Report

2005 Annual Report.....Open FileView Report

2004 Annual Report.....Open FileView Report

2003 Annual Report.....Open FileView Report

2002 Annual Report.....Open FileView Report

2001 Annual Report.....Open FileView Report

2000 Annual Report.....Open FileView Report

Awards Received, 2001-2015

The OSA has established itself as a leader among its peers in other states and is an active contributor to the government auditing profession and accountability community through participation in organizations such as the National State Auditors Association (NSAA) and the National Legislative Program Evaluation Society (NLPES), which is a staff section of the National Conference of State Legislatures. The OSA continues to produce award-winning work, as recognized by both of these professional organizations.

YearAwardAudit or Work Product
2015NLPES Certificate of ImpactHistory Colorado, Performance Audit, June 2014
2014NSAA Excellence in Accountability Award (Large Audit)Medical Marijuana Regulatory System, Part I, Performance Audit, March 2013
NLPES Certificate of Impact
2013NLPES Excellence in Evaluation AwardPerformance audit work for the 4-year period from January 2009-December 2012
NLPES Certificate of ImpactConservation Easement Tax Credit, Performance Audit, September 2012
2012NLPES Certificate of ImpactOversight of Guardianships and Conservatorships, Performance Audit, September 2011
2011NSAA Excellence in Accountability Award (Large Audit)Office of Cyber Security, Performance Audit, November 2010
NLPES Certificate of Impact
2010NSAA Excellence in Accountability Award (Special Project)Fiscal Health Analysis of Colorado School Districts, August 2009
NLPES Certificate of ImpactColorado Child Care Assistance Program, Performance Audit, November 2008
2009NLPES Certificate of ImpactDivision of Parks and Outdoor Recreation, Performance Audit, June 2008
2008NLPES Certificate of ImpactPublic Safety Programs, Performance Audit, May 2007
2007NLPES Certificate of ImpactOnline Education, Performance Audit, November 2006
2006NSAA Excellence in Accountability Award (Small Audit)Oversight of Metropolitan Districts, Performance Audit, September 2006
NLPES Certificate of ImpactUniversity of Colorado Foundation, Performance Audit, October 2005
2005NLPES Certificate of ImpactColorado County Officials and Employees Retirement Association, Performance Audit, May 2004
2004NLPES Certificate of ImpactColorado Lottery, Performance Audit, November 2003
2003NLPES Certificate of ImpactFoster Care Program, Performance Audit, June 2002
2002NLPES Certificate of ImpactChildrens Basic Health Plan, Performance Audit, July 2000
2001NLPES Certificate of ImpactColorado Preschool Program, Performance Audit, April 2000


Copyright © 2016 Office of the State Auditor, State Services Building, 1525 Sherman Street, 7th Floor, Denver, CO 80203-1700
Phone 303.869.2800 | Fax 303.869.3060 | Local Government Number 303.869.3000 | Local Government Fax 303.869.3061

Thank you for visiting the Colorado Office of the State Auditor Website. This page was last updated on 08/30/2016