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.
Legislative Council Staff is responsible for analyzing the fiscal impact at the school district level of the school finance bill that is introduced during each legislative session.
Legislative Council Staff publishes forecasts of the Colorado and U.S. economies and state revenue each March, June, September, and December. The General assembly uses these forecasts to develop the state budget, monitor state spending in relation to revenue, and determine and report the amount of excess state revenue under TABOR.
The Legislative Council Staff prepares memoranda, issue briefs, resource books, and reports addressing topics of interest to members of the Colorado General Assembly and the public. The LCS Staff also has developed several interactive tools for exploring the state economy, tax policy, and the budget.
Legislative Council Staff publications may be accessed by publication type or by subject area below.
These summaries contain information commonly requested from the Office of Legislative Legal Services (OLLS). They do not represent an official legal position of the Colorado General Assembly or the State of Colorado and do not bind the members of the General Assembly. They are intended to provide a general overview of Colorado law as of the date of its preparation. Any person needing legal advice should consult his or her own lawyer and should not rely on the information in these summaries.