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.
State Services Building
1525 Sherman St., 7th Floor
Denver, CO 80203
Call: 303.869.3000
Fax: 303.869.3061
Email: osa.lg@coleg.gov
In accordance with Government Auditing Standards, the OSA undergoes an external peer review every 3 years. The review is conducted by a team of experienced auditors from other state audit organizations and the federal government 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 Mission
To improve government for the people of Colorado.
The OSA's Why, How, and What
Why - Accountability for the use of public resources and government authority is essential to Colorado state government and the people it serves.
Each year state decision-makers are tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload growth, and the health of the state’s economy to create a budget. Although the budget is funded with a variety of revenue sources, state taxes provide a significant portion of the revenue Colorado uses to fund its operations.