Accountability That Lasts.
The 2027 Audit Plan reflects a standard for independent oversight: professional, independent, objective, and connected to the community.
The people in office may change. The standard for accountability should not.
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The Denver Auditor’s Office released its 2027 Audit Plan today, featuring audits of homeless services, Denver International Airport, and tax increases.
The final annual plan from independent elected Auditor Timothy M. O’Brien, CPA, reflects the high standard of his tenure.
Every audit we choose connects to the people, services, and systems that keep Denver running.
Next week, we’ll release our 2027 Audit Plan and show where independent oversight will focus next, from issues residents experience every day to risks happening behind the scenes.
16th Street, one of the city’s most iconic and historic roads, underwent a long renovation before reopening in October 2025. In this episode of Ask the Auditor, learn how this underground discovery added millions to the project and why concerns remain.
youtu.be/nR52qsaYCt4
Some risks you see. Others you don’t. We audit both.
From public services and major projects to technology, spending, and internal systems, independent oversight looks at what residents see and what they don’t.
That’s how we determine what belongs in an audit plan.
How do we choose what to audit? Every year, we carefully inspect where independent oversight can make the greatest difference.
We consider risk, data, emerging issues, professional judgment, and input from the people of Denver.
Our latest follow-up revisits the National Western Livestock Center Design audit.
The report looks at what changed and what concerns remain around governance, oversight, documentation, and invoice processing.
Read the follow-up report denvergov.org/Government/Age…
The Mayor’s Office of the National Western Center made little progress addressing risks involving the National Western Center, according to a new follow-up report from Denver Auditor Timothy M. O’Brien, CPA.
Read more: denvergov.org/Government/Age…
This concludes the September 2026 public meeting of Denver’s independent Audit Committee.
The next meeting is scheduled for Thursday, October 22.
This concludes the @nationalwestern Design Follow-Up discussion.
Significant risks remain: 7 recommendations were not accepted for implementation, and 2 were only partially implemented.
Read the full report: denvergov.org/Government/Age…
Auditors found remaining project document system controls risks:
⚠️ Some procedures are still informal
⚠️ Annual-review decisions are not fully documented
⚠️ Key controls lack documented evidence
#NationalWesternFollowup
Auditor O’Brien says this system “leads to finger pointing.” He adds: “There’s nothing that gives taxpayers confidence their tax dollars are spent well.”
#NationalWesternFollowup
Senior Auditor Jackson Rossmith summarizes, saying there is a shared responsibility for monitoring project documentation across agencies.
#NationalWesternFollowup
Blumenthal asks about processes for project documentation. The Mayor’s Office of the @nationalwestern cites challenges, such as other city agencies not uploading documents to Workday, the city’s system of record.
Because fiscal-rule improvements were not fully implemented:
⚠️ Financial document transparency remains limited
⚠️ The risk of overlooking financial documents remains
#NationalWesternFollowup
One recommendation on compliance with city fiscal rules was only partially implemented.
Auditors had recommended stronger document controls, a formal checklist, training, and clearer roles and responsibilities.
#NationalWesternFollowup
Auditor O'Brien: "You are trying to thread a needle; I can’t quite see.” He added that controls are fundamental in government.
#NationalWesternFollowup
Auditor O’Brien’s assessment is the Mayor’s Office of the @nationalwestern disagreed with recommendations about its past performance, yet they are saying they agreed with recommendations to improve things moving forward.
#NationalWesternFollowup
Audit Committee Vice Chairman Jack Blumenthal asks why the Mayor’s Office of the @nationalwestern disagreed with putting controls in.
The Mayor’s Office of the National Western Center provided their stance, which audit team members partially refuted.
#NationalWesternFollowup
Auditors recommended stronger procedures to ensure consultant invoices are processed on time.
Late payments can:
⚠️ Harm consultants
⚠️ Slow project work
⚠️ Affect quality
#NationalWesternFollowup






