Filing Guidelines

Please keep the OSA informed of your current contact information, such as mailing address, phone number, fax number, email address, and website address.

We encourage the use of electronic filing for Audits, Applications for Exemption From Audit, and Requests for Extension of Time to File an Audit.
We encourage you to make all electronic submissions through our Online Portal--> https://apps.leg.co.gov/osa/lg.
The sender will receive a reply from the OSA stating the filing has been received. Keep this reply as proof that we received the submission. If you do not receive a reply within 48 hours after filing, please call us at 303.869.3000.

The “Independent Auditor’s Report” must be signed by the auditor or audit firm that performed the audit.
The auditor that performed the audit must be a certified public accountant licensed to practice in Colorado by the Colorado Board of Accountancy.

All applications for exemption from audit must be submitted no later than 3 months after the local government’s fiscal year end. There is no provision in the Local Government Audit Law for an extension of time.
The application must be personally reviewed, approved, and signed by a majority of the governing board [Section 29-1-604(3), C.R.S.]. We recommend that the governing board approve a resolution as evidence of majority approval and include the resolution with the application.
If the exemption application is mailed, the signatures must be original or the application must include a resolution adopted by the board approving the application.
Please ensure that all sections of the application are completed and includes the signature of the preparer.

Requests must be received in our office no later than the deadline outlined in Section 29-1-606, C.R.S. (July 31 for local governments with a December 31 fiscal year end; December 31 for school districts).
Requests must be signed by a member of the governing body.

Office of the State Auditor