The Office of Human Resources partially implemented two recommendations made in the original audit report. Two others have yet to be acted upon.
August 5, 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 recommendations to ensure city agencies address findings through appropriate corrective action and to aid us in planning future audits.
In our follow-up effort for the “Prevailing Wage Rate Determination Process” examination report completed by CliftonLarsonAllen and issued in September 2020, we determined the Office of Human Resources did not implement most of the recommendations it agreed to in the original examination report. Therefore, auditors determined the risks associated with the examination 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 examination and the completed follow-up effort. Following the Highlights page is a detailed implementation status update for each recommendation. We did not update the status of the one recommendation the Office of Human Resources disagreed with, as the office presumably would not have taken action toward implementing that. However, we include this recommendation in the status update section as a reference.
I would like to express our sincere appreciation to the personnel in the Office of Human Resources who assisted us throughout the examination and the follow-up process. For any questions, please feel free to contact me at 720-913-5000.
Timothy O'Brien, CPA
AUDITOR TIMOTHY O'BRIEN, CPA
Denver Auditor´s Office
201 W. Colfax Ave. #705 Denver, CO 80202
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