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.

Mid-year Continuous Auditing Update

Mid-year Continuous Auditing 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

Denver Public Trustee

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

Follow-Up: Real Estate Leases

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

Cybersecurity Assessment

Cybersecurity Assessment

Workers’ Compensation Program

Workers’ Compensation Program

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 & Recreation: Flog, LLC at Willis Case

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

Denver Botanic Gardens

Denver Botanic Gardens

Workforce Development

Workforce Development

Personally Identifiable Information Audit: Follow-Up

Personally Identifiable Information Audit: Follow-Up

Indirect Cost Accounting Practices

Indirect Cost Accounting Practices

Cybersecurity Assessment

Cybersecurity Assessment

Denver Fire Department Resource Allocation Practices 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 Finance and Public Works – Debt Management

Department of Finance and Public Works – Debt Management

DIA – Rental Car Agreement: Follow-Up

DIA – Rental Car Agreement: Follow-Up

Denver Zoo – Cooperative Agreement: Follow-Up

Denver Zoo – Cooperative Agreement: Follow-Up

Aramark Concession Revenues

Aramark Concession Revenues

Capital Assets: Building and Equipment

Capital Assets: Building and Equipment

Technology Services and Finance GenTax System: Follow-Up

Technology Services and Finance GenTax System: Follow-Up

IT Service Desk: Follow-Up

IT Service Desk: Follow-Up

Denver International Airport PetroPro Engineering Inc. Contract

Denver International Airport PetroPro Engineering Inc. Contract

Information Systems Cybersecurity Assessment

Information Systems Cybersecurity Assessment

Denver Elections Division Risk-Limiting Audit Process

Denver Elections Division Risk-Limiting Audit Process

Denver International Airport Parking Revenue

Denver International Airport Parking Revenue

IT Asset Management: Follow-Up

IT Asset Management: Follow-Up

DIA Airline Agreements: Follow-Up

DIA Airline Agreements: Follow-Up

Denver Sheriff Department

Denver Sheriff Department

Government Activities Receivables

Government Activities Receivables

Cash Handling Practices: Follow-Up

Cash Handling Practices: Follow-Up

Office of Marijuana Policy: Follow-Up

Office of Marijuana Policy: Follow-Up

Office of Sustainability: Follow-Up

Office of Sustainability: Follow-Up

Contract Controls in Alfresco

Contract Controls in Alfresco

Short-Term Rental Enforcement

Short-Term Rental Enforcement

Continuity of Operations

Continuity of Operations

Community Planning and Development Zoning Administration: Follow-Up

Community Planning and Development Zoning Administration: Follow-Up

Software Asset Management Assessment

Software Asset Management Assessment

Denver Employees Retirement Plan Investment

Denver Employees Retirement Plan Investment

Audit of Rocky Mountain Human Services: Follow-Up

Audit of Rocky Mountain Human Services: Follow-Up

Parks & Rec Contract Administration Practices: Follow-Up

Parks & Rec Contract Administration Practices: Follow-Up

Municipal Sales Tax Collection Practices: Follow-Up

Municipal Sales Tax Collection Practices: Follow-Up

Civil Service Commission: Follow-Up

Civil Service Commission: Follow-Up

Child Welfare Services

Child Welfare Services

Special Revenue Funds

Special Revenue Funds

Audit of Police Operations: Follow-Up

Audit of Police Operations: Follow-Up

Denver Health Operating Agreement: Follow-Up

Denver Health Operating Agreement: Follow-Up

Information Systems Assessment

Information Systems Assessment

Payroll System Conversion and Internal Controls

Payroll System Conversion and Internal Controls

Board of Adjustment for Zoning Appeals: Follow-Up

Board of Adjustment for Zoning Appeals: Follow-Up

Community Planning and Development – Building Permits

Community Planning and Development – Building Permits

Open Media Foundation Contract: Follow-Up

Open Media Foundation Contract: Follow-Up

Coliseum and DPAC Event Contracts

Coliseum and DPAC Event Contracts

Technology Services IT Project Intake

Technology Services IT Project Intake

Privatization Practices: Follow-Up

Privatization Practices: Follow-Up

Wastewater Management Contractor Practices

Wastewater Management Contractor Practices

DIA Airside Construction

DIA Airside Construction

Personally Identifiable Information in Salesforce

Personally Identifiable Information in Salesforce

Real Estate Leases

Real Estate Leases

Data Driven Policing

Data Driven Policing

Citywide Land and Infrastructure Capital Assets: Follow-Up

Citywide Land and Infrastructure Capital Assets: Follow-Up

Golf Enterprise Fund

Golf Enterprise Fund

Peoplesoft Journal Entry

Peoplesoft Journal Entry

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

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

Technology Services and Finance GenTax System

Technology Services and Finance GenTax System

Department of Finance Investment Evaluation

Department of Finance Investment Evaluation

Parks Permitting Program

Parks Permitting Program

DIA Emergency Preparedness Program: Follow-Up

DIA Emergency Preparedness Program: Follow-Up

Audit of Budget and Management Office: Follow-Up

Audit of Budget and Management Office: Follow-Up

Accounting Services: Follow-Up

Accounting Services: Follow-Up

Citywide Information Security Assessment

Citywide Information Security Assessment

Red Rocks Event Contracts

Red Rocks Event Contracts

Stormwater Administration: Follow-Up

Stormwater Administration: Follow-Up

Industrial Control Systems: Follow-Up

Industrial Control Systems: Follow-Up

Public Works Denver Moves: Follow-Up

Public Works Denver Moves: Follow-Up

Denver International Airport Rental Car Agreements

Denver International Airport Rental Car Agreements

Denver Zoo Cooperative Agreement

Denver Zoo Cooperative Agreement

Denver Affordable Housing: Follow-Up

Denver Affordable Housing: Follow-Up

Denver Sheriff’s Department Jail Operations: Follow-Up

Denver Sheriff’s Department Jail Operations: Follow-Up

Denver’s Road Home: Follow-Up

Denver’s Road Home: Follow-Up

Family and Medical Leave Act Administration: Follow-Up

Family and Medical Leave Act Administration: Follow-Up

Personally Identifiable Information

Personally Identifiable Information

Office of Sustainability

Office of Sustainability

Civil Service Commission

Civil Service Commission

DIA Airline Agreements

DIA Airline Agreements

Fire Department Resource Allocation Practices

Fire Department Resource Allocation Practices

Information Systems Maturity Assessment

Information Systems Maturity Assessment

Office of Marijuana Policy

Office of Marijuana Policy

Cash Handling Practices

Cash Handling Practices

Police Response Time: Follow-Up

Police Response Time: Follow-Up

DIA Hotel and Transit Center: Follow-Up

DIA Hotel and Transit Center: Follow-Up

DIA Hotel and Transit Center Project Integration: Follow-Up

DIA Hotel and Transit Center Project Integration: Follow-Up

Municipal Sales Tax Collection Practices

Municipal Sales Tax Collection Practices

Disability Parking Enforcement Program

Disability Parking Enforcement Program

Mobile Devices: Follow-Up

Mobile Devices: Follow-Up

Parks and Rec Contract Administration Practices

Parks and Rec Contract Administration Practices

DIA Information Technologies Project Life Cycle: Follow-Up

DIA Information Technologies Project Life Cycle: Follow-Up

Police Administration – TeleStaff System: Follow-Up

Police Administration – TeleStaff System: Follow-Up

Peak Academy: Follow-Up

Peak Academy: Follow-Up

Medical Marijuana Taxation: Follow-Up

Medical Marijuana Taxation: Follow-Up

Minority/Women Business Enterprise Program: Follow-Up

Minority/Women Business Enterprise Program: Follow-Up

Change Management Practices: Follow-Up

Change Management Practices: Follow-Up

Urban Renewal: Follow-Up

Urban Renewal: Follow-Up

Innovation Fund: Follow-Up

Innovation Fund: Follow-Up

Board of Adjustment for Zoning Appeals

Board of Adjustment for Zoning Appeals

IT Service Desk

IT Service Desk

IT Asset Management

IT Asset Management

Business Improvement Districts: Follow-Up

Business Improvement Districts: Follow-Up

Citywide Land and Infrastructure Capital Assets

Citywide Land and Infrastructure Capital Assets

Accounting Services

Accounting Services

Open Media Foundation Contract

Open Media Foundation Contract

Denver Health Operating Agreement

Denver Health Operating Agreement

Audit of Police Operations

Audit of Police Operations

Audit of Budget and Management Office

Audit of Budget and Management Office

Audit of Rocky Mountain Human Services

Audit of Rocky Mountain Human Services

DIA Emergency Preparedness Program

DIA Emergency Preparedness Program

Peak Academy

Peak Academy

Community Planning and Development Zoning Administration

Community Planning and Development Zoning Administration

Police Administration – TeleStaff System

Police Administration – TeleStaff System

Family and Medical Leave Act Administration

Family and Medical Leave Act Administration

DIA Information Technologies Project Life Cycle

DIA Information Technologies Project Life Cycle

Innovation Fund

Innovation Fund

Public Works Denver Moves

Public Works Denver Moves

Privatization Practices

Privatization Practices

Industrial Control Systems

Industrial Control Systems

DIA Airport Concession Disadvantaged Business Enterprise (ACDBE) Program

DIA Airport Concession Disadvantaged Business Enterprise (ACDBE) Program

DIA Hotel and Transit Center Project Integration

DIA Hotel and Transit Center Project Integration

Denver’s Road Home

Denver’s Road Home

Denver Sheriff’s Department Jail Operations

Denver Sheriff’s Department Jail Operations

Stormwater Administration

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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