Effectively Navigating Political Realities to Enhance Audit Impact Auditor Gallagher Timothy M. O’Brien, CPA Denver City Auditor

Today’s Presentation Denver Auditor’s Office History Elected Auditor vs. Appointed Auditor Pros Cons Changes since July 2015 Leadership Auditor Gallagher

Office History 1904 – Office Established in Charter Accounting Payroll 2006 – Amendment 1B Auditor’s role enhanced Department of Finance created Chief Financial Officer 2008 – Changes Effective Auditor Gallagher

Denver Auditor’s Office Remove conflicting duties Auditor should not be performing payroll and accounting duties Increase independence and authority Adopt and follow GAGAS Established the City Auditor as Denver’s internal auditor Improve accountability Increase relevancy Auditor Gallagher

Denver Auditor’s Office Elected Auditor Comprehensive access Formal audit response requirements Adherence to professional audit standards Formal independent Audit Committee Kip

Elected Auditor – Cons & Pros Perception  affiliation Perception  aspirations Awkward position for audit team Other elected officials’ affiliations Elections = changes Pros Independence Professional staff Auditor decides what to audit Leverage to communicate Professional standards

Appointed Auditor – Cons & Pros Political influence Structure matters Pros Professional staff Independence Auditor decides audits Term of office

Change Management since July 2015 Significant organizationally Mission Authority Audit strategy Internal procedures and products Organizational structure Personnel Audit Planning  audit horizon Teammate Enhanced reporting Performance measurement Kip

Communications and Community Outreach since July 2015 Ensure relevancy of the Auditor’s Office within the city Infusing work with a public–policy mindset Build consensus on findings Community Outreach Educate the public on the work we are doing Create environment where it is politically untenable to ignore our findings Ensure the public gets better government Clay

Leadership Ability Desire Courage Denis B.

Thank You! Questions? City and County of Denver Auditor’s Office Denis B. City and County of Denver Auditor’s Office www.denvergov.org/auditor 720-913-5000