2025 Action Card

Cover of the 2025 Action Card.

 

With more tools added to our toolbox in 2024, we are better placed to hold city agencies accountable and protect workers across the city from wage theft. The City Council unanimously passed two bills granting both our Audit Services and Denver Labor divisions subpoena power, bringing the promise of more transparency to city governance.

In his 2025 Audit Plan, Auditor O’Brien has made it a priority to look at the city’s use of artificial intelligence and the management and funding of homeless-centered projects under “All in Mile High,” previously called “House1000.”

Emerging technologies like artificial intelligence show great potential, but also great risk. We plan to look at the city’s strategy for governance and how agencies can innovate safely. We will continue to prioritize cybersecurity and strong technology management in the City and County of Denver because of how quickly technology is evolving and both the risks and rewards it presents.

Our commitment to a community-informed approach to the audits we tackle means we will also be looking at the city’s “All in Mile High” initiatives and projects — particularly management and funding under the leadership of the Mayor’s Office.

Denver Labor has made great advances in 2024, issuing its first subpoenas for wage theft violations and tackling the widespread issue of hiring agencies misclassifying workers. Workers are deprived of benefits like overtime and sick pay when they are misclassified. This year also saw Denver Labor, once again, breaking records by helping more workers than ever recoup lost wages.

Our function as an independent agency serves as a tool for good government in the city. Your input matters to us — and to other city leaders. By supporting our work and elevating the issues we cover, you help ensure Denver’s leaders take meaningful action.

Our function as an independent agency serves as a tool for good government in the city. This 2024 Action Card will walk you through what we’ve completed, what we’re still working on, and what we plan to do next.

Our 2025 Action Card will walk you through some of the key audits we have completed recently, updates from our wage education and enforcement programs, and some of our top-priority plans for 2025.

About Our Work

Completed Audits

Our audits serve as tools for city agencies to improve the services they provide to Denver residents. Our commitment to transparency gives our communities a window into how their government is functioning and whether their tax dollars are being spent appropriately.

City Shelters
If shelters cannot ensure the safety of those they serve and provide shelter guests with the ability to report issues, this vulnerable population might experience further harm or trauma. Additionally, by not tracking shelter spending the Department of Housing Stability is not able to assess whether funds were used appropriately or in compliance with city rules. We made 15 recommendations to improve security, policies and procedures for guest grievances and nondiscrimination, staffing, data security, and safeguards for shelter-related expenses.

Emergency Response Time
Denver 911, Denver Fire, and Denver Health did not meet response time goals, such as not answering calls within 15 seconds 90% of the time. The city does not have a comprehensive understanding of the total time it takes to respond to a medical emergency. Our six recommendations included determining how external factors impact response times, and implementing policies and procedures aligned with leading practices.

Residential Permitting
City staff cannot ensure plan reviews are done consistently, accurately, and in a timely manner because they lack manager oversight, a formal training process, and reliable data. Without addressing these issues, the Department of Community Planning and Development cannot ensure it has adequate resources to meet the demand for permits. We made 20 recommendations around training; guidance; improving data quality; and communicating with, and acting on feedback from, the public.

Fleet Management
Denver risks inefficient use of tax dollars and disruptions in critical public services due to risks related to the Department of Transportation and Infrastructure’s Fleet Management Division funding structure, fleet maintenance and replacement processes, and monitoring of parts storage and fuel access. Our recommendations to Fleet Management included they adopt an internal service model for fleet funding, document processes for evaluating vehicle usage, and implement a comprehensive fueling policy addressing user access.

Woody Creek Bakery & Café Concessions Contract 
Denver International Airport was not holding this restaurant to account for persistent late payments, unpaid rent, and unallowed deductions, which impacts how much revenue the airport earns. We made 13 recommendations around staffing and better concessions contract oversight.

Read Our Audit Reports 

Planned Audits

This year’s 2025 Audit Plan incorporates performance, financial, information technology, cybersecurity, and contract compliance risks — along with audit analytics techniques — into our integrated auditing approach.

Artificial Intelligence
Technology Services/Denver International Airport Business Technologies Division
This audit will examine the governance and strategy of the city’s use of artificial intelligence. In addition, we will review data governance and data controls as these are foundational for the proper use of artificial intelligence.

Certifying Disadvantaged Businesses
Denver Economic Development & Opportunity
This audit will review how the city certifies and renews businesses owned by people of color, women, and other disadvantaged populations. This may include reviewing the city’s monitoring processes, the competitive contracting process, and how well the city is achieving stated goals.

All in Mile High
 
Mayor’s Office
This audit will assess internal controls around the management and funding of the All in Mile High project. This may include how funds are allocated to service providers, reviewing the spending strategy, and an accounting for all funds spent.

City Budget Process
Department of Finance
This audit will review the city budget process for transparency, appropriateness, revenue forecasting, and equity when allocating funds. This may include an impact assessment on the city’s essential services, projects, programs, and resources.

Discipline Review Process
Department of Public Safety
This audit will assess the effectiveness and timeliness of the discipline review process. This may include reviewing oversight of the process, investigation quality, and staff training and competence, as well as stakeholder satisfaction and benchmarking identifying best practices. 


ACTION POINT
Share your experiences with us. When we hear from more people about the same concerns, we know that’s something we should take a closer look at. Several audits on our 2025 Audit Plan come directly from community input. Understanding your experiences in the community helps us target our risk assessment process and focus on the most impactful issues.

Email your audit comments to auditor@denvergov.org.

Audit Achievements

Our team was proud to be a national leader in audit excellence again in 2024. The Auditor’s report “Homeless Encampments” won the 2024 Exemplary Knighton Award from the Association of Local Government Auditors, in a unanimous decision for the extra-large shop category. This was the seventh Knighton award for Auditor O’Brien’s administration.

“We don’t do our work for the awards, but this kind of national recognition and support shows the people we serve that we are doing the best work possible on their behalf,” Auditor O’Brien said. 

On every audit, Audit Services works to provide in-depth analysis of city systems, programs, and processes using the highest standards. We work to achieve our annual Audit Plan goals using comprehensive risk assessments with an emphasis on equity, efficiency, and effectiveness.

Denver Labor

In 2024, Denver City Council unanimously passed the Denver Labor subpoena power bill that gives the Auditor’s Office the tools it needs to get information from private employers who do not voluntarily cooperate during wage theft investigations. By having a collaborative tool like this, the Auditor’s Office can seek faster resolution and payment on behalf of workers, while limiting the burden for businesses.

In 2024, Denver Labor closed its reporting year with more than $2 million in restitution and helped more than 4,500 workers, a new record number. These results translate to more people being able to pay their bills, support their families, and contribute to our communities.

“Through enforcement and education, we help workers of all income levels receive the wages they earned according to law,” Denver Auditor Timothy M. O’Brien, CPA, said. “We also help ensure a level playing field for Denver’s vibrant business community.” The citywide minimum wage rate will increase from $18.29 per hour to $18.81 per hour on Jan. 1, 2025. Employers can still claim up to $3.02 in tip credits per hour for qualified food and beverage workers, provided employers can show documentation of at least that amount in actual tips received. 

Working with businesses and the community

Educating and engaging with the business community is the first step in successful enforcement. Workers, well-intentioned employers, and Denver Labor would all prefer workers to be paid correctly from their first paycheck.

“Wage theft harms the whole community. Lost wages mean money that is not going back into Denver’s economy through food and other grocery purchases, paying for shelter, and supporting local businesses. It also reflects an extraordinary amount of money in unpaid taxes and insurance premiums that support the work of the city and the key social safety net programs we all rely on,” Denver Labor Executive Director Matthew Fritz-Mauer said. While Denver Labor is a national leader in protecting against wage theft, a new study published by Workplace Justice Lab@Rutgers University found at least 45,000 workers a year were paid below the minimum wage in the Denver metro area from 2007 through 2022 — with the numbers sharply increasing since 2020.

According to the research, which was requested by the Denver Auditor, minimum wage violation rates are highest in private households, food services and drinking places, personal and laundry services, accommodation, retail trade, and administrative support, among others — all industries Denver Labor has investigated previously.

Successful restitution cases

Denver Labor’s goal is to protect Denver’s employers and employees and ensure everyone is paid according to the law. We deter wage theft, reduce the harms of poverty, and expand economic justice through comprehensive wage and hour enforcement and education.

The food and beverage industry is at high risk of underpayments because of errors when applying the tip credit. Recently, we found a local restaurant in Denver did not pay the correct minimum wage for its tipped employees. Our office educated the employer on how to calculate the tip credit for each qualified position since the Citywide Minimum Wage Ordinance came into effect. The employer worked with our office to correct the violation, and our team recovered a restitution of $81,763.46 for 18 employees.

In 2024, we also found some instances in which workers were not receiving a base pay. In one case, Denver Labor received an online complaint because a local flooring company failed to pay Denver’s minimum wage to commission-only employees. After issuing our determination, the business proactively returned $57,165.20 in restitution to three workers to meet Denver’s minimum wage requirements.

As part of our active enforcement efforts, Denver Labor also investigated a nail salon and found the business had misclassified its workers as commission-based workers, the business did not have a commission policy or agreement in place, and the percentage of commission received by workers did not meet Denver’s minimum wage requirements. Additionally, the salon failed to maintain records of the hours worked. Denver Labor calculated wages owed to workers based on a 40-hour work week of “peak and off-peak” hours and recovered $40,573.51 for seven workers.

Read more restitution stories like these on our website DenverGov.org/Restitution. If you or someone you know might have been underpaid at work, we might also have a check waiting for you. Go to our “Are You Owed Money” page to see if you, a family member, or a friend’s name is on our list.

 

Denver Labor restitution chart for the 2024 reporting period.
Denver's unpaid wages recovered by the labor divisions of the Denver Auditor's Office. In 2024, Denver Labor recovered $2,070,153, a record amount of restitution on behalf of workers.


ACTION POINT

Sign up for All workers in the City and County of Denver are protected by the city’s wage laws regardless of their immigration status. Complaints can be anonymous. We encourage community groups to advocate for their members and partner with us to begin investigations. Visit our website to find resources, like a minimum wage calculator and downloadable, multilingual, mandatory workplace posters, that help both workers and businesses navigate the city’s wage ordinances. Go to DenverGov.org/ DenverLabor for more.

About Auditor Timothy M. O'Brien

I’M DENVER AUDITOR TIMOTHY M. O'BRIEN, CPA.

I’m serving my third term as your independent Auditor. My office serves as a check and balance to Denver’s “strong mayor” government and enforces wage laws. I’m a licensed CPA and have more than 40 years of auditing and accounting experience.

I previously served as the Colorado State Auditor for 11 years. I also serve on the U.S. Comptroller General’s Advisory Council on Government Auditing Standards, where I advocate for the high standards our office follows.

This 2025 Action Card provides an overview of our work and is available to for anyone in the community who cares about what’s happening in Denver. Constituents sometimes ask me: how do we know you’re doing what you said you would? This Action Card is one of many tools we use to keep you updated and hold ourselves accountable.

I believe in accountability and transparency in our work, which is why you are receiving the 2025 Action Card summarizing some of the highlights from the past year, detailing our plans for the year ahead, and outlining how you can get involved.

For suggestions, questions, or concerns, email Auditor@DenverGov.org and sign up for our monthly email newsletter here.

Connect With Us

We believe in transparency and accountability in local government. We continuously explore new ways to reach members of the community where they are and in ways that matter to them.

We strive to make our work accessible to everyone. Read this Action Card(PDF, 2MB) and other key educational materials in Spanish, as well as other wage and audit resources in Spanish and other languages, by going to DenverGov.org/Auditor.

We work with community groups, registered neighborhood organizations, businesses, unions, and other organizations to spread the word about what we do throughout the year. If you would like to hear from us, please invite us to an upcoming meeting or let us know about your future community event.

Watch our “Wages Wednesday” live tutorials on Facebook in English and Spanish to learn about Denver Labor's work, and do not miss our “Ask the Auditor” series every month on Denver8 TV.

EMAIL: auditor@denvergov.org

WEBSITE: denverauditor.org


ACTION POINT

Sign up for our monthly email newsletter to get updates about recent audits, Denver Labor news, and upcoming trainings and events. Send your questions, comments, and concerns to Auditor@DenverGov.org.


 Auditor Tim O'Brien headshot

AUDITOR TIMOTHY O'BRIEN, CPA
Denver Auditor


Denver Auditor´s Office

201 W. Colfax Ave. #705 Denver, CO 80202
Emailauditor@denvergov.org
Call: 720-913-5000
Follow us on Facebook     Connect with us on Twitter
Read our social media policy

Auditors Office Logos for Footer