Fiscal Policy & Taxes Subject(s): Fiscal Policy & Taxes Published: February 4, 2019 Agency: Office of the State Auditor The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically. Download Document