Fair Elections Fund Follow-up

The Clerk and Recorder’s Office fully implemented one recommendation and partially implemented two others made in the original audit report.

By developing policies and procedures to administer the Fair Elections Fund, Clerk and Recorder’s Office staff can better monitor the use of fair elections funds and ensure compliance with city ordinance and election rules. Specifically, staff can better ensure campaign contributions come from valid sources, that funds are paid out accurately and in a timely manner, that candidates are trained on how fund dollars should be used, and that matching public funds are spent in compliance with city ordinance and election rules.

Remaining Risks

The recommendations the Clerk and Recorder’s Office did not fully implement present a lingering risk: The office still has not fully communicated evaluation results about the fund’s performance or whether the fund is fulfilling voters’ intended goals.

Until it does so, this can hinder transparency with the public — which could erode public trust that the funds are being used as voters intended when they approved the program in 2018.

Auditor's Letter

December 7, 2023

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.

After following up on the “Fair Elections Fund” audit report issued in May 2022, we determined the Clerk and Recorder’s Office fully implemented one recommendation it agreed to and partially implemented two other recommendations.

During the original audit, we found the Clerk and Recorder’s Office lacked fully developed policies and procedures to administer the Fair Elections Fund and ensure compliance with city ordinance and election rules. The office also did not have a strategy to collect information to monitor the fund’s progress or how it would share that information with the public.

Based on our follow-up work, we determined the Clerk and Recorder’s Office did not fully address all the risks associated with our initial 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 in the Clerk and Recorder’s Office 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
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