Denver Museum of Nature & Science Follow-Up

The Denver Museum of Nature & Science fully implemented 20 recommendations made in the original audit report. However, the museum only partially implemented 10 others, and it has not taken steps to address the risks five other recommendations had sought to resolve.

The museum is better able to track its extensive collections — including items on loan — through better inventory processes. It also understands how many staff and volunteers it needs to meet museum goals and tasks. Museum security leaders are now more equipped to track badges and keys, especially when staff and volunteers leave the museum or change positions. The museum is also prepared for emergencies and to continue operations after an event occurs.

Both Denver Parks & Recreation and the museum have better documentation of operational and administrative roles and responsibilities. They are generally ensuring documents are reviewed and updated annually. The city also has a better and more consistent understanding of nonfinancial gifts donated to the museum. Finally, the museum’s board is ensuring its recruitment process is more transparent, evaluating its effectiveness, and including city representation.

Remaining Risks

The recommendations the museum did not fully implement present some lingering risks. Among them:

• Without a documented inventory training program, the museum cannot ensure all required staff are appropriately instructed on how to conduct and document inventories.
• Collections data may not be accurate and reliable without a monitoring process, and staff may make unauthorized changes without supervisory approval. Similarly, staff may have inappropriate access to the museum’s collections management systems.
• By relying on a 100-year-old agreement and existing processes, instead of working with the City Attorney’s Office and Denver Parks & Recreation, the museum may not be getting sufficient financial support from the city. Further, the city may not understand what financial support is needed.
• If the museum’s board is not enforcing new attendance and conflict-of-interest policies, it cannot ensure members are actively engaged and able to make informed decisions free from actual or perceived conflicts.

Auditor's Letter

September 3, 2026

In keeping with generally accepted government auditing standards and Auditor’s Office policy, as authorized by city ordinance, we have 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 August 2024, we audited the Denver Museum of Nature & Science and found risks involving the museum’s inventory practices, physical access controls, emergency preparedness, board governance, and city oversight. The museum agreed to implement all 35 of our recommendations.

We recently followed up and found the museum fully implemented most of the recommendations.

Although the museum has made significant progress, it did not fully address all the risks associated with our original findings. Consequently, we may revisit these risk areas in future audits to ensure the city takes appropriate corrective action.

We appreciate the leaders and team members at the Denver Museum of Nature & Science and Denver Parks & Recreation who shared their time and knowledge with us throughout the audit and the follow-up process. Please contact me at 720-913-5000 with any questions.

Denver Auditor's Office


Timothy O'Brien, CPA

AUDITOR TIMOTHY O'BRIEN, CPA
Denver Auditor

Denver Auditor's Office

201 W. Colfax Ave. #705 Denver, CO 80202
Email: auditor@denvergov.org
Call: 720-913-5000
Follow us on Facebook     Connect with us on X