Colorado Youth Detention Continuum Program Grant Compliance

Noncompliance with state grant and contract requirements can jeopardize both the city’s future state funding for the Colorado Youth Detention Continuum Program and its goal of reducing the number of children in detention centers before their trial dates.

Further, by not consistently following city policy and leading practices, the city risks wasting time and resources on inefficient processes and not being transparent with city spending.

FINDING – The Department of Public Safety substantially complies with state grant requirements, but gaps exist in policy and procedure

We found gaps that risk future compliance with both the grant and city rules. Specifically, the Department of Public Safety:

• Does not consistently charge training expenses to the grant in alignment with city policy or the grant contract.
• Is not sufficiently monitoring processes for gift cards.
• Is not accurately, consistently, or appropriately recording information in the city’s financial system of record.
• Is not appropriately keeping and tracking state-owned equipment.

1.1 Clarify requirements for approving training – The Department of Public Safety should work with the state coordinator for the Colorado Youth Detention Continuum Program to formally document the circumstances under which training expenses do not need prior, written approval from the state.

Agency Response: Agree, Implementation Date – Sept. 30, 2024

1.2 Clarify the allowability of gift cards as per diem – The Department of Public Safety should seek a formal, written determination from the city’s Controller’s Office about whether the department can continue to use gift cards as per diem for staff travel and adjust its operations to match the Controller’s Office’s guidance.

Agency Response: Agree, Implementation Date – July 1, 2024

1.3 Monitor gift card purchases on purchase cards – The Department of Public Safety should regularly review employees’ purchase card use through Workday to identify patterns of noncompliance. This should include checking that purchase cards are not being used for gift card purchases without prior approval or for travel expenses.

Agency Response: Agree, Implementation Date – Oct. 31, 2024

1.4 Update gift card policy – The Department of Public Safety should update its gift card policy for the Colorado Youth Detention Continuum Program to fully capture and document all relevant gift card and inventory activities, incorporate unique identifiers to assist tracking, and enable sufficient separation of duties.

Agency Response: Agree, Implementation Date – Sept. 30, 2024

1.5 Follow city guidance on supporting documentation – The Department of Public Safety should follow city guidance related to supporting documentation by ensuring that all gift card receipt forms contain all necessary information.

Agency Response: Agree, Implementation Date – Oct. 1, 2024

1.6 Follow internal gift card policy – The Department of Public Safety should follow its internal policy for creating gift card receipt forms.

Agency Response: Agree, Implementation Date – Oct. 1, 2024

1.7 Follow records retention policy – The Department of Public Safety should ensure compliance with the grant contract and the city’s records retention policies related to gift cards.

Agency Response: Agree, Implementation Date – Oct. 1, 2024

1.8 Update supporting documentation policies – The Department of Public Safety should update its policies to ensure that supporting documentation uploaded to Workday provides a clear picture of every transaction in line with city policies and fiscal rule requirements.

Agency Response: Agree, Implementation Date – Nov. 29, 2024

1.9 Reclassify erroneous expenses – The Department of Public Safety should reclassify any incorrectly billed expenses in Workday to the correct grant year.

Agency Response: Agree, Implementation Date – Sept. 30, 2024

1.10 Update policies on entering and adjusting expenses – The Department of Public Safety should update its policies to guide staff in entering and adjusting expenses in Workday to ensure that similar expenses are entered consistently and that all expenses are entered appropriately.

Agency Response: Agree, Implementation Date – Oct. 1, 2024

1.11 Protect confidential information – The Department of Public Safety should update its policies to ensure that all confidential information — and particularly the names of minors — is removed from supporting documentation before uploading it to Workday.

Agency Response: Agree, Implementation Date – July 1, 2024

1.12 Address inventory list – The Department of Public Safety should work with the city’s Technology Services agency to update the current inventory list or establish an accurate inventory that notes state-owned assets being used by staff in the Colorado Youth Detention Continuum Program.

Agency Response: Agree, Implementation Date – Sept. 30, 2024

1.13 Find and obtain state-owned technology equipment – The Department of Public Safety should work with the city’s Technology Services agency to find and retrieve any state-owned computers or other equipment reassigned to employees in the City and County of Denver who are not working on the Colorado Youth Detention Continuum Program.

Agency Response: Agree, Implementation Date – Sept. 2, 2024

1.14 Develop procedures for state-owned technology equipment – The Department of Public Safety staff should work with the city’s Technology Services agency to establish and document a process to ensure that state-owned technology equipment intended for the Colorado Youth Detention Continuum Program and used and serviced by the City and County of Denver is kept with the program personnel.

Agency Response: Agree, Implementation Date – Oct. 31, 2024