With the Delta variant surging, Denver has issued new public health orders requiring pre-K through 12th-grade students to wear masks at school and requiring city employees and some private-sector workers in high-risk settings to be fully vaccinated against COVID-19.
The National Western Center fully implemented two recommendations from the original report and partially implemented a third.
National Western Center staff updated and implemented procedures to review and track payments to subcontractors and to ensure the contractor pays its subcontractors on time. Staff also met with an employee from the City Attorney’s Office to update the conflict-of-interest clause in future contracts. However, the National Western Center has not executed any new construction contracts yet so we could not test whether the conflict-of-interest clause was incorporated, presenting a lingering risk to the city.
September 2, 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 audit recommendations to ensure city agencies address audit findings through appropriate corrective action and to aid us in planning future audits.
In our follow-up effort for the "Hensel Phelps Construction Contract" assessment report completed by BKD LLP and issued in September 2020, we determined the National Western Center fully implemented two recommendations from the original report and partially implemented another. Although the National Western Center made progress, auditors determined one risk associated with the audit team's initial findings was not fully mitigated. As a result, the Audit Services Division may revisit this risk area 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 assessment and the completed follow-up effort. Following the Highlights page is a detailed implementation status update for each recommendation.
I would like to express our sincere appreciation to the personnel at the National Western Center who assisted us throughout the audit and the follow-up process. For any questions, please feel free to contact me at 720-913-5000.
Timothy O'Brien, CPA
AUDITOR TIMOTHY O'BRIEN, CPA
Denver Auditor´s Office
201 W. Colfax Ave. #705 Denver, CO 80202
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