720-913-5000 auditor@denvergov.org

Denver Auditor

Welcome to the Office of Auditor Timothy M. O'Brien

 

We are pleased to share our 2019 Audit Plan. You can view the PDF below and our interactive breakdown here, or via the menu under Audit Services above. 

Missed some of the many reports from 2018? We recently compiled our annual report which you can view below, or view here

Denver has an independently-elected Auditor to serve as a check and balance on Denver’s “strong mayor” form of government. Timothy M. O’Brien, CPA, was elected to a four-year term as Denver’s 24th Auditor in 2015. The Auditor’s Office is responsible for internal audit services and prevailing wage enforcement.

2018 Audits & Follow-ups

2017 Audits & Follow-ups

2016 Audits & Follow-ups

2018 Returned Wages ($)

2017 Returned Wages ($)

Over 40 Years of Experience

Denver’s Auditor, Timothy M. O’Brien, CPA, has more than 40 years of auditing and accounting experience. Auditor O’Brien strives to bring greater clarity, transparency, and accountability to Denver’s city government for its residents. Elected as the Denver Auditor in 2015, Timothy O’Brien is distinguished from his predecessors by being a professional auditor.  He is a licensed Certified Public Accountant and holds the designations of Chartered Financial Analyst and Chartered Global Management Accountant.

About the Auditor

 In his 11 years in Colorado’s top auditing job, the Colorado State Auditor, Auditor O’Brien:

  • Pushed for the Great Colorado Payback program that returned almost $400 million to the rightful owners
  • Produced over 750 financial and performance audits
  • Identified savings of over $200 million
  • Managed budget increases to less than 1.5% per year
  • Was twice recognized by the non-partisan National Conference of State Legislatures for his legislative program

As a Board member, an Audit Committee expert, and as an auditor, Auditor O’Brien:

  • Participated in hundreds of audits
  • Facilitated the merger between two publicly held corporations
  • Advised public pension plans

Auditor O’Brien has led both private and public organizations, and provided expert financial advice to those and others. He was honored with the 2016 Jonathan Holtzinger Award of Excellence by the Colorado Chartered Financial Analyst Society for demonstrating the highest standards as a financial and investment professional. Auditor O’Brien also received the 2017 Outstanding CPA in Government Impact Award from the American Institute of CPAs.

Auditor O’Brien’s experience includes:

  • Chairman, Board of Trustees, Public Employee Retirement Association of Colorado (PERA)
  • Chairman of the Board, family of 29 mutual funds
  • President and CEO, American Humane Association
  • Chairman of the Board and Chair of the Audit Committee, Colorado Housing and Finance Authority (CHFA)
  • Board Member and Chairman of the Audit Committee of a telecommunications company
  • Board Member and Treasurer, Lions Club of Denver
  • President and Board Member, Colorado Society of CPAs
  • Governing Council Member, American Institute of CPAs
  • Investment Advisory Council Member, Alaska State Pension Investment Board

Auditor O’Brien’s professional associations include:

  • Colorado Society of CPAs (licensed since 1974)
  • American Institute of CPAs
  • Chartered Financial Analyst Institute
  • Colorado Society of Chartered Financial Analysts (licensed since 1999)
  • National Association of State Auditors (life member)

Education:

  • B.S.B.A. Accounting major, Loyola University- Chicago
  • M.B.A. University of Colorado

Personal life: Tim O’Brien lives in Southeast Denver with his wife Mary Frances Kelley. They have three wonderful daughters and an adorable grandson.  Auditor O’Brien can be reached by calling (720) 913-5000 or emailing auditor@denvergov.org.

Preserving Affordable Housing for Denver Residents

Preserving Affordable Housing for Denver Residents

Property Tax Spending for Intellectual and Developmental Disabilities

Property Tax Spending for Intellectual and Developmental Disabilities

Data Analytics Update

Data Analytics Update

Follow-up: Aramark Concessions Revenues

Follow-up: Aramark Concessions Revenues

Follow-up: Parks Permitting Program

Follow-up: Parks Permitting Program

Contract Procurement Processes

Contract Procurement Processes

Follow-up: Software Asset Management

Follow-up: Software Asset Management

Follow-up: Personally Identifiable Information in Salesforce

Follow-up: Personally Identifiable Information in Salesforce

Follow-up: Golf Enterprise Fund

Follow-up: Golf Enterprise Fund

Denver’s Road Home – Homeless Services

Denver’s Road Home – Homeless Services

Workday User Access Controls

Workday User Access Controls

Jail Safety

Jail Safety

Follow-up: Software Asset Management

Denver Public Trustee

Halcyon Construction Inc. On-Call Contract

Halcyon Construction Inc. On-Call Contract

Westin Hotel Revenue

Westin Hotel Revenue

Data Centers

Data Centers

Contract Procurement Processes

Follow-Up: Real Estate Leases

Follow-Up: Payroll Systems Conversion and Internal Controls

Follow-Up: Payroll Systems Conversion and Internal Controls

2018 Continuous Auditing Report

2018 Continuous Auditing Report

Denver County Courts – Court Operations

Denver County Courts – Court Operations

Affordable Housing

Affordable Housing

Denver Performing Arts Center: Follow-Up

Denver Performing Arts Center: Follow-Up

Denver Employee Retirement Plan: Follow-Up

Denver Employee Retirement Plan: Follow-Up

Continuity of Operations: Follow-up

Continuity of Operations: Follow-up

Red Rocks: Follow-Up

Red Rocks: Follow-Up

Denver International Airport Airside Construction: Follow-Up

Denver International Airport Airside Construction: Follow-Up

Department of Finance Investment Evaluation: Follow-Up

Department of Finance Investment Evaluation: Follow-Up

Short-Term Rental Enforcement: Follow-Up

Short-Term Rental Enforcement: Follow-Up

IT Projects Intake: Follow-up

IT Projects Intake: Follow-up

Workers’ Compensation Program

Workers’ Compensation Program

Cybersecurity Assessment

Cybersecurity Assessment

Purchasing and Payment Processes

Purchasing and Payment Processes

Agency for Human Rights and Community Partnerships Disability Parking Enforcement Program: Follow-up

Agency for Human Rights and Community Partnerships Disability Parking Enforcement Program: Follow-up

Denver Human Services Child Welfare Services Audit: Follow-up

Denver Human Services Child Welfare Services Audit: Follow-up

DIA – Airport Security

DIA – Airport Security

Denver County Court: IT General Controls

Denver County Court: IT General Controls

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Department of Parks & Recreation: Flog, LLC at Willis Case

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Denver Botanic Gardens

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Workforce Development

Personally Identifiable Information Audit: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Indirect Cost Accounting Practices

Cybersecurity Assessment

Cybersecurity Assessment

Personally Identifiable Information Audit: Follow-Up

Denver Fire Department Resource Allocation Practices Audit: Follow-up

Office of Human Resources – Compensation and Benefits

Office of Human Resources – Compensation and Benefits

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Department of Finance and Public Works – Debt Management

Personally Identifiable Information Audit: Follow-Up

DIA – Rental Car Agreement: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Denver Zoo – Cooperative Agreement: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Aramark Concession Revenues

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Capital Assets: Building and Equipment

Personally Identifiable Information Audit: Follow-Up

Technology Services and Finance GenTax System: Follow-Up

Personally Identifiable Information Audit: Follow-Up

IT Service Desk: Follow-Up

Denver International Airport PetroPro Engineering Inc. Contract

Denver International Airport PetroPro Engineering Inc. Contract

Cybersecurity Assessment

Information Systems Cybersecurity Assessment

Office of Human Resources – Compensation and Benefits

Denver Elections Division Risk-Limiting Audit Process

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Denver International Airport Parking Revenue

Personally Identifiable Information Audit: Follow-Up

IT Asset Management: Follow-Up

Personally Identifiable Information Audit: Follow-Up

DIA Airline Agreements: Follow-Up

Cybersecurity Assessment

Denver Sheriff Department

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Government Activities Receivables

Personally Identifiable Information Audit: Follow-Up

Cash Handling Practices: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Office of Marijuana Policy: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Office of Sustainability: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Contract Controls in Alfresco

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Short-Term Rental Enforcement

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Continuity of Operations

Personally Identifiable Information Audit: Follow-Up

Community Planning and Development Zoning Administration: Follow-Up

Cybersecurity Assessment

Software Asset Management Assessment

Office of Human Resources – Compensation and Benefits

Denver Employees Retirement Plan Investment

Personally Identifiable Information Audit: Follow-Up

Audit of Rocky Mountain Human Services: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Parks & Rec Contract Administration Practices: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Municipal Sales Tax Collection Practices: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Civil Service Commission: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Child Welfare Services

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Special Revenue Funds

Personally Identifiable Information Audit: Follow-Up

Audit of Police Operations: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Denver Health Operating Agreement: Follow-Up

Cybersecurity Assessment

Information Systems Assessment

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Payroll System Conversion and Internal Controls

Personally Identifiable Information Audit: Follow-Up

Board of Adjustment for Zoning Appeals: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Community Planning and Development – Building Permits

Personally Identifiable Information Audit: Follow-Up

Open Media Foundation Contract: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Coliseum and DPAC Event Contracts

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Technology Services IT Project Intake

Personally Identifiable Information Audit: Follow-Up

Privatization Practices: Follow-Up

Denver International Airport PetroPro Engineering Inc. Contract

Wastewater Management Contractor Practices

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

DIA Airside Construction

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Personally Identifiable Information in Salesforce

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Real Estate Leases

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Data Driven Policing

Personally Identifiable Information Audit: Follow-Up

Citywide Land and Infrastructure Capital Assets: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Golf Enterprise Fund

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Peoplesoft Journal Entry

Personally Identifiable Information Audit: Follow-Up

DIA Airport Concession Disadvantaged Business Enterprise (ACDBE) Program: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Technology Services and Finance GenTax System

Office of Human Resources – Compensation and Benefits

Department of Finance Investment Evaluation

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Parks Permitting Program

Personally Identifiable Information Audit: Follow-Up

DIA Emergency Preparedness Program: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Audit of Budget and Management Office: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Accounting Services: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Citywide Information Security Assessment

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Red Rocks Event Contracts

Personally Identifiable Information Audit: Follow-Up

Stormwater Administration: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Industrial Control Systems: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Public Works Denver Moves: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Denver International Airport Rental Car Agreements

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Denver Zoo Cooperative Agreement

Personally Identifiable Information Audit: Follow-Up

Denver Affordable Housing: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Denver Sheriff’s Department Jail Operations: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Denver’s Road Home: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Family and Medical Leave Act Administration: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Personally Identifiable Information

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Office of Sustainability

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Civil Service Commission

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

DIA Airline Agreements

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Fire Department Resource Allocation Practices

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Information Systems Maturity Assessment

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Office of Marijuana Policy

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Cash Handling Practices

Personally Identifiable Information Audit: Follow-Up

Police Response Time: Follow-Up

Personally Identifiable Information Audit: Follow-Up

DIA Hotel and Transit Center: Follow-Up

Personally Identifiable Information Audit: Follow-Up

DIA Hotel and Transit Center Project Integration: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Municipal Sales Tax Collection Practices

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Disability Parking Enforcement Program

Personally Identifiable Information Audit: Follow-Up

Mobile Devices: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Parks and Rec Contract Administration Practices

Personally Identifiable Information Audit: Follow-Up

DIA Information Technologies Project Life Cycle: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Police Administration – TeleStaff System: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Peak Academy: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Medical Marijuana Taxation: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Minority/Women Business Enterprise Program: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Change Management Practices: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Urban Renewal: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Innovation Fund: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Board of Adjustment for Zoning Appeals

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

IT Service Desk

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

IT Asset Management

Personally Identifiable Information Audit: Follow-Up

Business Improvement Districts: Follow-Up

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Citywide Land and Infrastructure Capital Assets

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Accounting Services

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Open Media Foundation Contract

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Denver Health Operating Agreement

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Audit of Police Operations

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Audit of Budget and Management Office

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Audit of Rocky Mountain Human Services

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

DIA Emergency Preparedness Program

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Peak Academy

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Community Planning and Development Zoning Administration

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Police Administration – TeleStaff System

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Family and Medical Leave Act Administration

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

DIA Information Technologies Project Life Cycle

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Innovation Fund

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Public Works Denver Moves

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Privatization Practices

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Industrial Control Systems

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

DIA Airport Concession Disadvantaged Business Enterprise (ACDBE) Program

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

DIA Hotel and Transit Center Project Integration

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Denver’s Road Home

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Denver Sheriff’s Department Jail Operations

Department of Parks and Recreation: Pahaska Tepee Concessions, LLC

Stormwater Administration

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Audit Services

Internal auditing focuses on identifying risks that threaten the ability of an organization to accomplish its mission. The Auditor’s Office conducts independent audits of city agencies to help mitigate identified risks in order to enhance efficiency and effectiveness, reduce costs, and improve the quality of services.

Prevailing Wage

Enforcing the city’s prevailing wage requirements to ensure that contractors and subcontractors working for the city pay their employees nothing less than the appropriate rate for the classification of worker.

Minimum Wage

Enforcing the city’s minimum wage law. Beginning July 1, 2019, it is the law and our office works to ensure covered workers get what they are owed.

Audit Committee

Assisting the Auditor with oversight responsibilities concerning the integrity of the city’s finances and operations. Receives the results of the internal audits conducted by the Auditor and is briefed monthly at public committee hearings.

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