The Denver Sheriff Department fully implemented two recommendations made in the original audit report. However, the department only partially implemented two others.
As a result of its efforts, the department can better ensure its system and staff are equipped to collect and report reliable data. The department also improved its ability to clearly analyze and interpret the data it collects so staff and leadership can better understand relationships between the data and the risks to jail safety and security. This allows the department to better communicate those results to stakeholders for decision-making purposes. Furthermore, the department monitored and evaluated the implementation of its new jail management system to ensure all critical design elements were incorporated into its operations.
The recommendations the department did not fully implement — including the two recommendations it disagreed with at the time of the original audit — present several lingering risks. Among them:
December 1, 2022 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 “Jail Safety” audit report issued in March 2019, we determined the Denver Sheriff Department fully implemented two of the four recommendations it agreed to and partially implemented the other two. During the original audit, we found the department’s lack of risk management strategies contributed to a fundamental disconnect in the department’s understanding of weaknesses in the design, implementation, and evaluation of its jail management practices. We also found the department lacked a comprehensive data management approach to ensure accurate and complete information was available to identify risks and evaluate the effectiveness of internal controls. Based on our follow-up work, we determined the Sheriff Department 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 did not update the status of the two recommendations the Sheriff Department disagreed with, as we presume it took no action toward implementing those. We include these recommendations in this report as a reference. We appreciate the leaders and team members at the Denver Sheriff Department 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 Read our social media policy