While the Division of Small Business Opportunity took steps to help mitigate the risks identified in the original examination, by not fully implementing the recommendation not all risks have been addressed. For example, the new standard operating procedure related to post-award contract monitoring has not been in place long enough to evaluate its effectiveness and documentation of any differences in subcontractor payments were not available to assess. Additionally, at the time of our follow-up, the division was still revising the B2G Contract Management System. These factors contributed to our conclusion of partially implemented.
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 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 “Interstate Highway Construction Inc. Contract” examination report completed by CliftonLarsonAllen LLP and issued in November 2019, we determined the Division of Small Business Opportunity partially implemented the recommendation we made in the original report. Although the original report examined the Interstate Highway Construction contract with Denver International Airport, the recommendation was related to Small Business Opportunity’s subcontractor payment processes. Despite Small Business Opportunity’s efforts, auditors determined the 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 examination and the completed follow-up effort. Following the Highlights page is a detailed implementation status update for the recommendation. I would like to express our sincere appreciation to the personnel at Small Business Opportunity 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 M. O’Brien, CPA Auditor
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 Twitter