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

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

3. 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

4. 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

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

6. 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

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

8. 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

9. 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

10. Leadership
Ability
Desire
Courage
Denis B.

11. Thank You! Questions? City and County of Denver Auditor’s Office
Denis B.
City and County of Denver Auditor’s Office