The Office of Social Equity and Innovation fully implemented six recommendations made in the original audit report. However, the office only partially implemented one other, and it has not taken steps to address the risks seven other recommendations had sought to resolve.
The office implemented recommendations that clarified the allowability of using gift cards as per diems; reclassified certain expenses in the city’s system of record, Workday; and located and obtained state-owned technology equipment. Furthermore, the office updated its gift card policy to more accurately document its processes and to align with city and state requirements related to supporting documentation and document retention. By taking these steps, the office has strengthened its internal processes and increased alignment with both city and state requirements.
The recommendations the office did not fully implement present several lingering risks. Among them:
January 8, 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 Colorado Youth Detention Continuum Program Grant Compliance and found risks involving policies and procedures, inconsistent financial recording, and insufficient monitoring of grant-related expenses. The Department of Public Safety agreed to implement all 14 of our recommendations. We also note the Colorado Youth Detention Continuum Program and existing staff transferred from the Department of Public Safety to the Office of Social Equity and Innovation during the summer of 2024. We recently followed up and found the Office of Social Equity and Innovation did not implement half of our recommendations. Although the Office of Social Equity and Innovation has made 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 Office of Social Equity and Innovation 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 Twitter