Skip to main content
Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu

Local Government

The OSA's Local Government Audit Division tracks about 4,000 Colorado local governments for compliance with the Local Government Audit Law [Section 29-1-601, et seq., C.R.S.], which requires submission of an annual independent financial audit to the State Auditor.

Please contact us with any questions you have about the Local Government Audit Law or how the law's requirements may apply to your local government.



In response to guidance from federal, state, and local public health authorities, effective immediately the OSA and its employees are implementing social distancing practices to help control the spread of the novel Coronavirus (COVID-19).

The OSA remains open for business. However, most OSA employees are now working remotely from home.

To ensure continuity of operations as best as possible, we are accepting late submissions for applications for exemption from audit. We also encourage local governments to explore options for electronic board member approvals. The OSA's policies for electronic signatures for board approvals can be found on the application for exemption from audit.

For additional questions about audit and exemption filings, please contact the Local Government Audit Division at 303.869.3000 or send us an email ( and we will get back to you promptly.

Thank you for your cooperation and patience.

To receive an automatic extension of time to September 30, 2022 for December 31, 2021 audit reports or March 1, 2022 for June 30, 2021 audit reports, click the following request for extension link:

Request an Extension of Time to File a December 31, 2021 or June 30, 2021 Audit

Upcoming Submission Deadlines:
December 31, 2021

School District Audits with June 30, 2021 Year End due.

March 31, 2022

Applications for Exemption from Audit for December 31, 2021 Year-End due.

July 31, 2022

Audits with December 31, 2021, Year End due.