Colorado State Auditor: Reports, Records & Fraud Hotline

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Colorado Legislative Branch · Audits, reports, records and fraud concerns

Search Colorado Audit Reports and Public Records

Find released Colorado performance, financial and information-technology audits, tax-expenditure evaluations, annual reports, local-government audit resources and Legislative Audit Committee records.

This guide also explains how to submit a focused open-records request, why unreleased reports and audit workpapers are confidential, and when a question belongs with another state agency instead of the State Auditor.

Get the quick answer Find an audit report Prepare a records request

The Colorado State Auditor is appointed, not elected

The Office of the State Auditor is an independent, nonpartisan agency in Colorado’s Legislative Branch. The General Assembly appoints the State Auditor for a five-year term without regard to political affiliation.

Current State Auditor Kerri L. Hunter, CPA, CFE
Current term Second five-year term began July 1, 2026.
Primary mission Improve government accountability, efficiency, effectiveness and stewardship of public resources.
This is not a personal-record search office. The State Auditor does not provide county property records, individual income-tax accounts, court cases, driving records, business registrations or routine agency case files.

Quick answer: search released reports before filing a request

Begin with the official Audits and Tax Evaluations search. Enter the audited department, programme, report title or subject. If the record is not already published, prepare a written request to OSA.GA@coleg.gov that identifies the exact record and date range.

1 Define the record Report, meeting record, filing or administrative document.
2 Search public pages Check audits, tax evaluations, LAC and annual reports.
3 Check confidentiality Unreleased reports and workpapers are restricted.
4 Request precisely Name the record, subject, agency and date range.

Office facts at a glance

Government branch Colorado Legislative Branch
State Auditor Kerri L. Hunter, CPA, CFE
Term length Five years
Main audit types Financial, performance and IT
FY2025 work products 59 reports, evaluations and other products
Local filings reviewed Almost 5,400 in FY2025
FY2025 financial benefits $100.5 million identified
Main telephone 303-869-2800
Open-records email OSA.GA@coleg.gov
Fraud Hotline 303-869-3020

The public audit search contains released reports. Choose a report and review its summary, full report, agency response and available supporting public documents.

Search audits and evaluations Open the OSA homepage

Choose the information you need

Use the task-specific section instead of sending a broad request for “all records.”

Authority and jurisdiction

What the Office of the State Auditor actually does

State Auditor responsibilities and practical uses
Responsibility
What the office reviews
What users can find
Important limitation
Performance audits
Efficiency, effectiveness, compliance and achievement of legislative intent.
Findings, recommendations, agency responses and implementation follow-up.
The office does not resolve an individual service complaint through the audit report.
Financial audits
Financial statements, internal controls, federal awards and compliance.
Audit opinions, findings, questioned costs and corrective actions.
An audit opinion does not guarantee that every transaction was tested.
IT audits
Security controls, system availability, confidentiality and data integrity.
Public findings and recommendations where disclosure is safe.
Sensitive security details may remain confidential.
Tax-expenditure evaluations
Credits, deductions, exemptions and other state tax preferences.
Purpose, beneficiaries, usage, revenue impact and policy considerations.
The report does not determine an individual taxpayer’s eligibility.
Local Government Audit Law
Local audit and exemption filings for statutory compliance.
Filing guidance, deadlines, forms and fiscal-health resources.
The OSA generally does not directly audit every local government.
Fraud Hotline
Occupational fraud involving state employees or state-agency contractors.
A secure reporting route and general programme information.
Hotline reports and related workpapers are confidential.

Entities that may fall within audit authority

State departments and agencies
Public colleges and universities
Colorado Judicial Branch
State enterprises
Most special-purpose authorities
Other political subdivisions when required by law
Programmes receiving state or federal funds
Tax expenditures created by state law
Audit-request reality: Members of the public can provide information or suggest concerns, but the OSA work plan is based on statutory requirements, approved legislative or gubernatorial requests, risk, audit coverage and available resources.
Public report search

Find a Colorado State Auditor report step by step

Open Audits and Tax Evaluations Use the statewide public search rather than a general web-search result or copied PDF link.
Identify the audited entity Start with the department, college, authority, programme or statewide subject.
Search a distinctive keyword Use a programme name, report title, audit subject or report number.
Check the report type Distinguish financial, performance, IT, informational and tax-expenditure reports.
Confirm the publication date Similar reports may be issued annually or in multiple audit cycles.
Open the report page Review the public summary and all downloadable public versions.
Save the report number Use the report number, exact title and publication date in any follow-up question.

Try these search approaches

You know the agency Search the department or institution name, then sort the results by publication date.
You know the programme Search the programme’s distinctive name instead of the broad department name.
You know the report number Enter the full number and compare the title and publication year.
You need recent reports Review the Recently Released Audits section before running a broad search.
You need a future report Check Audits in Progress and treat the expected date as an estimate.
You need an older publication Use the General Assembly publication search and filter the publishing agency to Office of the State Auditor.
A report in progress is not yet a public audit report. Its scope, expected release date, conclusions and final title may change before the Legislative Audit Committee releases it.
Search all released audits View audits in progress Search General Assembly publications
Report-selection guide

Choose the report type that answers your question

Colorado OSA report types compared
Report type
Best for
Common contents
Do not assume
Performance audit
Whether a programme is efficient, effective and complying with law.
Objectives, methodology, findings, recommendations and agency responses.
A recommendation is not automatically a new legal requirement.
Financial audit
Financial statements, federal awards and material internal-control issues.
Auditor opinion, statements, notes, findings and schedules.
A clean opinion does not mean the entity has no operational weaknesses.
IT performance audit
Information security, system governance, resiliency and data controls.
Public control findings, risks, recommendations and agency response.
The public version may omit exploitable technical information.
Tax-expenditure evaluation
Reviewing a credit, deduction, exemption or preferential tax treatment.
Statutory purpose, use, beneficiaries, revenue impact and policy considerations.
It is not personal tax advice or an eligibility determination.
Annual report
Understanding the OSA’s yearly output, impact, staffing and mission.
Work-product counts, financial benefits, office overview and highlights.
It does not replace the detailed underlying audit reports.
Peer review
Assessing whether the OSA’s quality-control system follows auditing standards.
Independent review scope, opinion and quality-control observations.
It does not reperform every audit completed by the OSA.
Local-government filing
Local audit-law compliance and financial reporting.
Independent CPA audit, exemption application or related filing.
The OSA did not necessarily conduct the local audit itself.
Audit-report decoder

Read a Colorado audit report without misinterpreting it

1 Report highlights Read the purpose, main conclusions and significant recommendations first.
2 Background Understand the programme, funding, legal authority and responsible agencies.
3 Objectives and scope Check which years, systems, locations and questions the auditors examined.
4 Methodology Review the records, samples, interviews, analyses and other evidence used.
5 Findings Identify the condition, criteria, cause, effect or risk described by auditors.
6 Recommendations Note the action requested, responsible agency and expected implementation.
7 Agency response Check whether the agency agrees, partially agrees or disagrees and why.
8 Implementation date Record the agency’s stated completion or target date.
9 Follow-up status Search for later implementation reviews, committee minutes or a new audit.

Questions to ask before quoting a finding

What exact period did the audit cover?
Was the conclusion statewide or sample-based?
Does the finding concern compliance, cost, control or performance?
Did the agency agree with the recommendation?
Was corrective action already underway?
Does a later report update the issue?
Is the amount actual, estimated or potential?
Was sensitive information omitted from the public report?
Context rule: Quote the report title, number, publication date and page—not an isolated sentence copied from a news story or social-media post.
Confidential-to-public workflow

How an audit report becomes public

The OSA performs the audit Auditors gather and test evidence, analyse data and develop findings and recommendations.
The audited agency reviews the draft The agency can provide factual clarification and a formal response.
The final report goes to the Legislative Audit Committee Committee members receive the report before the scheduled hearing.
The report remains confidential Its contents cannot be publicly released or discussed before committee authorization.
The audit is presented at a hearing The audit team presents its work and the audited agency responds to questions.
The Committee votes on release A majority vote is required before the report becomes publicly available.
The public report is posted Users can then search, open and download the released version.
No advance-copy route: A media request or open-records request cannot obtain an unreleased audit report before the Legislative Audit Committee authorizes public release.
Open Legislative Audit Committee Read official audit-process answers
Colorado open-records workflow

Submit a focused public-records request

Search the public report, publication and committee pages first. If the requested record is not posted, submit the request in writing to the records custodian at OSA.GA@coleg.gov.

Micro steps for a useful request

Name the record category State whether you seek correspondence, a contract, an administrative record, a released report or another identifiable document.
Identify the subject or entity Include the programme, audited agency, contractor, report or office involved.
Provide a reasonable date range Avoid “all records ever created” when a specific month, year or audit cycle will answer the question.
Add known identifiers Include report number, contract number, employee title, meeting date or exact document title.
State the preferred format Request electronic copies, inspection or another practical delivery method.
Provide contact details Include email and telephone information. Include a street address when requesting postal delivery.
Ask for clarification before extensive work Request an estimate or an opportunity to narrow the scope if research, retrieval or copying charges may apply.
Copy-ready request template
Subject: Open Records Request – [specific record or subject] To the Office of the State Auditor Records Custodian: Under the applicable Colorado open-records requirements, I request access to the following identifiable records: • Record or document: [exact description] • Agency, programme or subject: [name] • Date range: [start date through end date] • Known report, contract or reference number: [number, if known] I prefer electronic copies by email. If the request may require substantial research, retrieval, redaction or copying charges, please provide an estimate and an opportunity to narrow the request before incurring the charge. My contact information is: Name: [name] Email: [email] Telephone: [phone] Postal address, if postal delivery is requested: [address] Please advise if another Colorado Legislative Branch custodian or state agency maintains the requested records.
Email is the simplest delivery method: For postal or hand-delivered requests, call 303-869-2800 first to confirm the current delivery location and recipient.
Email an open-records request Read legislative open-records instructions
Disclosure limits

Records a public request may not obtain

Public, restricted and differently routed information
Information
General status
Reason or next step
Released public audit report
Publicly searchable
Use the Audits and Tax Evaluations page.
Unreleased audit report
Confidential
Wait for a majority release vote by the Legislative Audit Committee.
Audit workpapers
Confidential
Not open for public inspection unless disclosure is specifically approved by committee majority vote.
Fraud-hotline report or workpapers
Strictly confidential
Cannot be obtained as an ordinary CORA record.
Sensitive cybersecurity details
May remain confidential
Use the available public report, which may summarise or omit exploitable details.
Records held by the audited agency
Request from that agency
Send the request to the agency’s records custodian rather than the OSA.
Individual taxpayer record
Not an OSA record service
Contact the Colorado Department of Revenue or responsible local taxing office.
County property assessment
Not maintained by OSA
Use the county assessor where the property is located.
Possession is not guaranteed: The State Auditor’s legal authority to access confidential agency information during an audit does not automatically make that information a public OSA record.
Hearings, agendas and minutes

Find Legislative Audit Committee records

The Legislative Audit Committee reviews audit reports, questions auditors and agencies, and decides whether reports will be publicly released.

Committee-record search steps

Open the committee page Use the Office of the State Auditor’s Legislative Audit Committee section.
Check the hearing schedule Identify the hearing date connected with the report or agency.
Open the agenda Agendas are generally posted before the hearing and identify the audit topics.
Use the audio-broadcast route Hear the audit presentation and agency responses when an audio record is available.
Review meeting minutes Minutes document committee business, votes and official actions.
Match the report publication date The public audit page may appear after the committee release vote.
Public attendance does not mean public testimony. Legislative Audit Committee hearings are open, but the committee’s official guidance states that taking general public comment is not a function of its audit hearings.
View schedule and agendas View committee minutes
Cities, counties and special districts

Use the Local Government Audit Division

Colorado’s Local Government Audit Law generally requires local governments to obtain an annual independent financial audit and submit it to the State Auditor. Smaller qualifying governments may apply for an exemption from audit.

What the division handles

Local-government audit filings
Applications for exemption from audit
Requests for filing extensions
Local Government Audit Law questions
Filing instructions and forms
Fiscal-health analyses
Compliance review of submitted reports
CPA submission guidance

Important 2026 filing dates

Selected Local Government Audit Division dates
Date
Filing
Status on August 7, 2026
March 31, 2026
Exemption applications for eligible December 31, 2025 year-end governments.
Deadline passed.
July 31, 2026
Audits for December 31, 2025 year-end governments.
Deadline passed; contact the division about an outstanding filing.
December 31, 2026
School-district audits for June 30, 2026 year-end.
Upcoming.
Local audit distinction: The audit is usually conducted by an independent licensed CPA. The OSA receives and reviews the filing for compliance; it does not necessarily perform the audit.
Local Government Division call script “I am calling about [local-government name] and fiscal year ending [date]. I need help locating or submitting [audit, exemption application, extension or compliance information]. Can you confirm the correct filing route and current status?”
Open Local Government Division Email osa.lg@coleg.gov Call 303-869-3000
Credits, deductions and exemptions

Search Colorado tax-expenditure evaluations

Tax-expenditure evaluations examine state tax credits, deductions, exemptions and other preferential tax treatments. These reports help lawmakers and the public understand their purposes, use, fiscal impact and effectiveness.

Search workflow

Open Tax Expenditure Evaluations Use the OSA’s dedicated tax-related report page.
Choose the tax category Categories include income, sales and use, excise, insurance-premium and severance taxes.
Search the credit or exemption name Use the statutory or programme name rather than a general tax question.
Check the publication year A tax expenditure may be reevaluated after statutory or programme changes.
Review the stated purpose Compare the legislative intent with actual programme use and outcomes.
Read policy considerations carefully These considerations inform legislative review; they are not an individual tax ruling.
Useful report details
  • Statutory purpose
  • Eligibility structure
  • Number or type of beneficiaries
  • Estimated revenue impact
  • Administrative issues
  • Policy considerations
Not provided by the report
  • Personal tax-account access
  • Binding eligibility decisions
  • Tax-return preparation
  • Refund status
  • Individual audit defence
  • Legal or accounting representation
Search tax-expenditure reports
State occupational-fraud hotline

Report a qualifying fraud concern

The OSA Fraud Hotline receives allegations of occupational fraud involving a current or former state employee or an individual acting under a contract, purchase order or similar agreement with a state agency.

Examples that may fit the hotline

Falsified invoices
False reimbursement requests
Procurement-card personal purchases
Falsified time or leave records
Bribes or kickbacks
Bid rigging
Undisclosed conflicts of interest
Manipulated state accounting records

Prepare a report that can be evaluated

Explain what happened Describe the suspected act and why it appears fraudulent.
Identify who was involved Include the person’s role, state agency or contractual relationship.
State when it happened Provide dates, duration and whether the activity is continuing.
Explain where it occurred Name the office, programme, contract, transaction or system involved.
Explain how you know Distinguish direct observation, documents, data and second-hand information.
Identify supporting evidence Describe relevant invoices, messages, reports, payment records or witnesses.
Anonymous reporting is allowed. However, an anonymous report without enough specific information may be difficult or impossible to pursue.
The hotline does not cover every fraud allegation. It does not have authority over local-government fraud and is not the correct route for identity theft, consumer scams, private-employer misconduct or an ordinary disagreement with a state decision.
Confidentiality: Fraud-hotline reports and related State Auditor workpapers are strictly confidential and are not available through an ordinary Colorado Open Records Act request.
Open the official Fraud Hotline Email the Fraud Hotline Call 303-869-3020
Avoid misrouted requests

Use another office for these records

Common requests that do not belong with the State Auditor
Record or issue
Better starting office
What to prepare
County property value or parcel record
County assessor
County, owner, address or parcel number.
Property-tax payment or receipt
County treasurer
Parcel number, tax year and owner.
Colorado income-tax account or refund
Colorado Department of Revenue
Taxpayer authentication and tax year.
Business registration
Colorado Secretary of State
Business name, ID or registered-agent information.
Court case or judicial filing
Colorado Judicial Branch or court clerk
Court, case number, party and filing date.
Agency licence, benefit or enforcement case
The state agency administering that programme
Case number, applicant, programme and date range.
Local-government misconduct
Local internal auditor, governing body, CPA, district attorney or law enforcement
Entity, people, dates, transactions and supporting evidence.
Office contact and visit planning

Colorado Office of the State Auditor contacts

Use the contact matching the task
Purpose
Contact
Use it for
General OSA questions
303-869-2800
osa.ga@coleg.gov
Published reports, office routing, general audit questions and open-records requests.
Local Government Division
303-869-3000
osa.lg@coleg.gov
Local audits, exemptions, extensions, filing rules and compliance questions.
Fraud Hotline
303-869-3020
osafraudhotline@coleg.gov
Qualifying occupational fraud involving state employees or state-agency contractors.
Media questions
303-869-2800
osa.media@coleg.gov
Questions about released audits, evaluations and other public OSA work products.

Main office

Colorado Office of the State Auditor
Capitol Annex
1375 Sherman Street, 5th Floor
Denver, CO 80203-2246
General call script “I am looking for [report, meeting record, local-government filing or administrative record] concerning [agency or subject] for [date range]. I have already searched [public page]. Can you confirm whether the record is public, where it is posted or which custodian should receive a written request?”
Report accessibility

Request an accessible version of an older report

Reports published on or after July 1, 2024, and reports considered actively used are addressed under current accessibility requirements. Older archived reports may be provided in an accessible format following an individualized accommodation review.

Identify the exact report Provide the report title, number, publication date and public webpage.
Describe the needed format Explain the accessibility barrier and the usable alternative format.
Use the General Assembly accessibility route Contact the ADA Coordinator through the official accessibility page.
Keep the request focused Request the report or sections needed instead of an undefined archive.
Open accessibility assistance
Ten practical answers

Colorado State Auditor FAQs

Is the Colorado State Auditor an elected official?

No. Colorado’s State Auditor is appointed by the General Assembly without regard to political affiliation. The State Auditor serves a five-year term and must be a Certified Public Accountant licensed in Colorado.

Who is the current Colorado State Auditor?

Kerri L. Hunter, CPA, CFE, is the Colorado State Auditor. She was unanimously reappointed for a second five-year term beginning July 1, 2026.

How do I find a Colorado State Auditor report?

Use the Colorado General Assembly’s Audits and Tax Evaluations search. Search by agency, department, report title, subject or keyword, then open the report page and download the public report or summary.

What kinds of audits does the Colorado State Auditor perform?

The Office of the State Auditor performs financial, performance and information-technology audits. It also evaluates state tax expenditures, reviews local-government audit-law compliance and produces other studies and informational reports.

Are Colorado State Auditor reports public?

Released reports are generally publicly available. An audit report remains confidential until a majority of the Legislative Audit Committee votes to release it. Some sensitive information may remain confidential or appear only in a separate confidential report.

Can I request Colorado State Auditor audit workpapers?

Audit workpapers are confidential under Colorado law and are not open for public inspection unless a majority of the Legislative Audit Committee specifically approves their disclosure.

How do I submit an open-records request to the Colorado State Auditor?

Submit a written, sufficiently specific request to OSA.GA@coleg.gov. Identify the records, agency, subject and date range, provide your contact information and state whether electronic copies or inspection are preferred.

Can I report fraud anonymously to the Colorado State Auditor?

Yes. The OSA Fraud Hotline accepts anonymous reports, although reports without enough specific information may be difficult to pursue. The hotline concerns occupational fraud involving state employees or individuals contracting with a state agency.

Does the Colorado State Auditor investigate local-government fraud?

The OSA Fraud Hotline does not have authority over local-government fraud. Local concerns may need to be reported to the local internal auditor, governing body, independent CPA, district attorney, law-enforcement agency or another responsible oversight office.

Where is the Colorado Office of the State Auditor located?

The Office of the State Auditor is located in the Capitol Annex at 1375 Sherman Street, 5th Floor, Denver, Colorado 80203-2246. The main telephone number is 303-869-2800.

Information checked August 7, 2026: Current leadership, office address, audit authority, report-search tools, confidentiality rules, open-records contact, Legislative Audit Committee process, local-government deadlines, tax-expenditure reports, fraud-hotline contacts and annual-report figures were checked against official Colorado General Assembly and Office of the State Auditor resources.
Independent guide: CountyAuditors.org is not affiliated with the Colorado Office of the State Auditor, Legislative Audit Committee or Colorado General Assembly. Confirm active links, record availability, fees, confidentiality restrictions and submission instructions with the responsible public office.
Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.

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