Westin Hotel Revenue Follow-up Report
The Denver International Airport fully implemented four recommendations made in the original audit report, but eight others have yet to be fully implemented or acted upon. For example, the hotel management agreement still contains language providing the hotel with the ability to deny access to information it deems proprietary. In addition, the airport’s financial performance-monitoring activities do not include a review of the hotel’s supporting documentation for revenue and expense transactions. Amending the agreement and implementing the review of documentation would help the airport provide assurance of the hotel’s compliance with both the agreement and its internal policies and procedures. In addition, with the impact of the COVID-19 pandemic, the review would provide assurance the airport receives all revenue owed from the hotel.
April 1, 2021
In keeping with generally accepted government auditing standards and Auditor’s Office policy, as authorized by city ordinance, the Audit Services Division has a responsibility to monitor and follow up on audit recommendations to ensure city agencies address audit findings through appropriate corrective action and to aid us in planning future audits.
In our follow-up effort for the “Westin Hotel Revenue” audit report issued in February 2019, we determined the Denver International Airport fully implemented four and partially implemented seven of 12 of the recommendations it agreed to in the original audit report. Auditors found progress had been made but determined that important risks associated with the audit team’s initial findings have not been fully mitigated. As a result, the Audit Services Division may revisit these risk areas in future audits to ensure the city takes appropriate corrective action.
The Highlights page in this report provides background and summary information about the original audit and the completed follow-up effort. Following the Highlights page is a detailed implementation status update for each recommendation.
I would like to express our sincere appreciation to the personnel at the Denver International Airport who assisted us throughout the audit and the follow-up process. For any questions, please feel free to contact me at 720-913-5000.
Timothy M. O’Brien, CPA Auditor
AUDITOR TIMOTHY O'BRIEN, CPA
Denver Auditor´s Office
201 W. Colfax Ave. #705 Denver, CO 80202
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