[{"_1":2,"_123":-5,"_124":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99,111],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6612973,"mediaKeyId","2878886-a0e215688d13531356598bfd14589203","parentId",2878886,"title","City auditor flags HR documentation gaps and court cash-handling weaknesses; committee seeks follow-up and third-party review option","audioSeconds",2218,"startMs",1797330,"endMs",4015960,"viewUrl","/Search/View?dp=1&key=2878886-a0e215688d13531356598bfd14589203&start=1797&end=4015","thumbnailUrl","https://assets.pipeline.soar.com/2878886-a0e215688d13531356598bfd14589203/thumbnail_1797330.jpg","articleUrl","/articles/6612973/Aurora-City/Douglas-County/Colorado/City-auditor-flags-HR-documentation-gaps-and-court-cash-handling-weaknesses-committee-seeks-follow-up-and-third-party-review-option","mediaUrl","https://secure.pipeline.soar.com/6612973-3cd5ecd2fe25458bdbb0115c9e6cbfa7/orig.mp4?Expires=1771197431&Signature=CXIFqDbz-tD5PJDIKs6JLzt6EN5Wz5vyIAB989z97uObDCP5hbyglpPAGPdI-V9C2J~wDQsUHO5F1yEFxoqWrB-covLJA1fh7i~H4SKVNiz3DbacdkLDBdTEA7SI~SI90cXj4cc5xtwlMoJVwT84GkE-8CSTtZM9S13aeSf~K64nXgxcK-U8YqYHpnuTYgZLb6kNpj3w-zjSanWPD28-JFEt~k3VqkkEQF57VKfhrE0434ElYbd-Uz3vHra0nVFDQyD4ff-K6FGljER5jWatY7KGoCDoY0aGpxTX-6wQVDp3szYaQbkOI96Pul1pPvq4CZ6l9nkcgofr2g9l0pw2jQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Aurora City, CO","date","2025-04-04T18:32:15.933Z","article","The city auditor presented a quarterly update and two completed audits that identified compliance and control weaknesses in Human Resources and in court administration cash handling.

Michelle Crawford, city auditor, said the HR compliance review found uneven documentation of recruitment and hiring steps after the city's 2022 transition to Workday and the 2023 change for public-safety hiring. The audit noted incomplete files and missing support for background and other hiring steps, and identified access‑control risks. Crawford summarized selected findings: I‑9 compliance was 88% on the public‑safety side; transcript-collection compliance was 46% for HR citywide and 96% on the public‑safety side. The auditor recommended updated policies and procedures, better use of Workday as the system of record, and regular access reviews.

Crawford's second audit, a cash‑handling review of court administration, concluded the auditor \"cannot provide any assurance\" that adequate internal controls existed or were working as intended due to insufficient documentation, reporting data and system concerns; she said the court's internally developed receipts system could not produce standard financial reports and that screenshots were the only way to obtain documentation outside the system. The court handles roughly $1 million in cash and checks per year, the auditor said. Specific problems identified in the cash-handling audit included lack of receipts for bonds and offender registrations at the detention side (detention began using a manual receipt book during the audit), unsecured bonds accessible to multiple employees, vendor checks made payable to employees totaling about $2,300 across the review period, delayed logging of payments (as many as 95 days), insufficient documentation for small expenditures (around $210 in undocumented cash tips) and $1,214 in gift cards without adequate recipient records. The auditor recommended an independent third‑party assessment of system controls or migration to a supported system, development of standard reports, purchase of a drop safe (the court purchased a safe in February), written vendor agreements for vending machines and training and policy updates to prohibit cashing checks for inmates or vendors.

Court administration representatives said they requested the audit to identify legacy practices to correct and described work already under way, including a new financial supervisor, updated cash-handling policies and initial changes implemented during the audit. Committee members pressed for a follow-up status update and for a third‑party controls assessment; the auditor recommended a six‑month check in for progress reporting and said the independent-controls review may take longer depending on scope. The committee asked court administration to coordinate with IT and the auditor on system reporting and remediation.","mediaType","Video","parentTitle","Management & Finance Policy Committee Meeting - April 2025","oneSentenceSummary","The city auditor reported that HR files and court cash handling both showed material control and documentation weaknesses; the court’s internally developed receipts system could not produce standard reports and the auditor recommended a third‑party controls assessment.","taxTitle","Aurora City, Douglas County, Colorado","taxId",5767,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6612986,"Council committee reviews 2025 spring supplemental; court security, water cybersecurity and three new general-fund FTEs highlighted",317,611810,928860,"/Search/View?dp=1&key=2878886-a0e215688d13531356598bfd14589203&start=611&end=928","https://assets.pipeline.soar.com/2878886-a0e215688d13531356598bfd14589203/thumbnail_611810.jpg","/articles/6612986/Aurora-City/Douglas-County/Colorado/Council-committee-reviews-2025-spring-supplemental-court-security-water-cybersecurity-and-three-new-general-fund-FTEs-highlighted","https://secure.pipeline.soar.com/6612986-88eccad116d2d136eb2abb71b639029c/orig.mp4?Expires=1771197431&Signature=Wg2yQpnL3iCTpu1yRMZcUnPYBksBbclz3eOCcl~P0LkTeVkLPySmwHY8OiTNmNoboFrxyt0SIVLyShR8riqArFgfIwFYVGWyqaa21fDUBjxCu8F9Sj5xRkCT9yBCWF~SBWPMP0vN5-3nPCYxxOJ3i89V2xiiwmG-j86Vh9GXaxmrAfm3lVOCP1rWGQavpHs0a1B~o~R8UtNTkQ~0zQgv7EFrFa7PLB-WJSchf-IMSWXLvEc1bmHHnOUcoXGlK1mF2i3BeTjU2jfgpPRsFo0gihXbHWoCTI7lVmtjtJArUge6r~xzyD~DRe4il~sBuBFbP55eZtlf91ogfwIU~ZNL~A__&Key-Pair-Id=KUT5TJCACFTXG","City budget staff presented the 2025 spring supplemental ordinance to the Management & Finance Committee, outlining final adjustments for 2024 and initial adjustments for 2025 and identifying several items that will move forward to study session and then regular council for approval.

Tyler Phillips, budget program manager, told the committee that 2024 adjustments were mostly technical or previously included in the adopted 2025 budget. He called attention to one 2024 item in the wastewater fund: a $1,200,000 supplemental to cover third-party drainage review contracts initiated late in the year, with much of the work carrying into 2025.

For 2025, Phillips said significant general-fund items include three requested FTEs: one in finance and one in human resources tied to implementation of the city’s new paid-time-off policy (combined ongoing cost of $271,000, offset by a change in short-term disability benefits), and a third FTE for an assistant city attorney that would add about $138,000 in ongoing costs to build out the litigation section and reduce reliance on outside counsel. Phillips said the budget also includes a $388,000 ongoing appropriation in court administration to cover the marshal and detention divisions’ compensation changes.

Phillips described three supplementals in the capital projects fund submitted by court administration totaling $6,563,000 in one-time costs: $787,000 for design and engineering, $276,000 to update jury assembly restrooms to meet ADA requirements, and $5,500,000 for courthouse security expansion including new fire alarm control panels and infrastructure upgrades. Phillips said $1.3 million in prior court administration savings was already transferred to the capital projects fund and an additional $400,000 of 2024 savings is proposed, for $1.7 million total toward the project.

On water and wastewater, Phillips described three FTEs shared across the funds to enhance Aurora Water cybersecurity (one senior security analyst and two network engineers) with an ongoing cost of about $445,000. Scott Newman (IT staff) later explained that the positions would be paid from the water funds and described a governance model where the positions would either report to IT with a dotted line to Aurora Water or report to Water with a dotted line to IT.

Committee members asked about the assistant city attorney FTE, outside counsel savings, and court capital needs given expectations about case referrals to county courts and potential legislative changes. Jack Major, senior deputy city attorney (sitting in for the city attorney), clarified that much outside counsel spending comes from the risk fund, so adding in-house litigation capacity can reduce overall city spending even if it does not directly reduce the city attorney’s operating budget.

Phillips concluded by saying the ordinance will proceed to study session and then be scheduled for regular council for formal approval. Committee members requested follow-up materials on the IT/water staffing governance and additional detail on court capital needs as the item moves forward.","City budget staff presented the 2025 spring supplemental ordinance to the Management & Finance Committee, highlighting wastewater contract costs, water cybersecurity positions, three general-fund FTE requests and court capital projects including a $5.5 million security expansion.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6612992,"Aurora sales tax rose 9% in February after a new large taxpayer’s payments were allocated to the city",338,28680,367120,"/Search/View?dp=1&key=2878886-a0e215688d13531356598bfd14589203&start=28&end=367","https://assets.pipeline.soar.com/2878886-a0e215688d13531356598bfd14589203/thumbnail_28680.jpg","/articles/6612992/Aurora-City/Douglas-County/Colorado/Aurora-sales-tax-rose-9-in-February-after-a-new-large-taxpayers-payments-were-allocated-to-the-city","https://secure.pipeline.soar.com/6612992-c84b9a41f229879c8d0e31e999f0e187/orig.mp4?Expires=1771197431&Signature=EcgEdQWzN-f6N0v7ORXqhemvORX3xsfUJEnFIHFID3DaJCETnzPp40BqJLXXqOHeUrDptntt~cSP-JVsyqmWU8Y4DrDoXYaqSwDIvE30GL67xLzKLRkGE5AaFcVi6HwcCnfGq0nwF77yxnTQr1DQcGUxDBASwV~s6oqXIk9LxT-IG6dtDzjjRYRQYNRkz~J0SuCPKaIhGPIeIvh-OaVwqOFM2mnCGsHzUqNi6PO2HTHLdds2pRx1RF5E819Vc9aG7OUFeFmLKaltwai6mvHHebjQOF3XbmCpB2hAh46Ji6iG8U17P5dhzyMWdWTctsIZHnhj2pD56fmjzYC7UU4a2Q__&Key-Pair-Id=KUT5TJCACFTXG","Aurora City staff reported that February 2025 sales tax collections totaled $23,800,000, about 9% above February 2024, driven in large part by payments from a newly identified large taxpayer and by changes in filers' reporting frequency.

City sales tax analyst Bill Levine said the month’s headline result combined two effects: a modest increase in the number of taxpayers and the allocation of a previously disputed stream of business-to-business sales to Aurora. \"If you come away from this meeting and you feel really positive, you haven't absorbed my full message. If you come away and are really depressed, you haven't absorbed my full message,\" Levine said, framing the report as \"good news, bad news.\" Levine told the committee that January showed 1.6% growth in the number of filers (measured as anyone who submitted a positive sales tax amount) and that February showed a 12.9% increase in monthly filers, a change he attributes in part to a filing-frequency shift.

Levine said the larger factor was a new taxpayer whose business-to-business sales took place near Denver International Airport. For confidentiality reasons he did not name the company, but said the firm had generated about five months of sales activity while the allocation of the tax to Denver or Aurora was under review. \"They spent 5 months figuring that out and all the while generating 5 months worth of business,\" Levine said. When the activity was determined to be Aurora activity, the city received a \"very large check,\" the largest he had seen in some time. He added that \"if you were to remove this single sales tax check out of the thousands that we get...9% growth becomes a 2% decline.\" Levine cautioned that the five months of accumulated payments are not likely to repeat as a single lump sum, though he said the company appears to be doing ongoing monthly business that could produce consistent receipts if the contract continues.

City staff also reported year-to-date collections up 2.1%. Levine noted that the adopted budget assumes 4.5% growth for the year; the current YTD pace remains below that target. Committee members asked follow-up questions about the nature of the new taxpayer and whether the activity was likely to be recurring. Levine said the activity is more like ongoing industry-to-industry sales (which tend to be stable) than a one-time equipment purchase, which can produce a single high month followed by low activity.

The committee did not take a formal vote on this informational report. Members asked for ongoing updates and for contextual analysis showing what the city would need to see in future months to reach the budgeted 4.5% growth.

Levine and council members stressed that the February result improved the city’s position compared with the prior month but does not yet meet the budget assumption.","City staff reported February 2025 sales tax collections of $23.8 million, a 9% increase over February 2024 driven largely by a newly allocated large business and a change in filing frequency; staff warned the gain may not fully persist and year-to-date growth remains below the 4.5% budget assumption.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6612977,"Committee fast-tracks IT lease-purchase authority renewal to lock in technology pricing",149,1640970,1790280,"/Search/View?dp=1&key=2878886-a0e215688d13531356598bfd14589203&start=1640&end=1790","https://assets.pipeline.soar.com/2878886-a0e215688d13531356598bfd14589203/thumbnail_1640970.jpg","/articles/6612977/Aurora-City/Douglas-County/Colorado/Committee-fast-tracks-IT-lease-purchase-authority-renewal-to-lock-in-technology-pricing","https://secure.pipeline.soar.com/6612977-34df59a2f8b18a206e36eeb806ccf52a/orig.mp4?Expires=1771197431&Signature=i8kHgs4-mhNOlq8cOxfUdgXv15CY~EwiG8mE5jwKTaYToRoVyWobGJqb1QNIm~N6ddUJO0qPE68DO15fW39AeRlu0zyZzujzzd4snyw49a1BJk8ExnlxmJyEXv~cDA5pPZ2RvcNK-NjvhZWp7FnFlRsyBGbA7hUGJOTjipD7FR3T9pwUbTpg50l9r7ywXwlTJOTICy4zU2AXIQjxmsqO03LbW3EfLR21A-e68cq21y1sT3MxzKNI4l1-8mzk0F~bJqk08Hvd21MqmaV93M8I22y~byvLwBMXLCOOqfbIQKZfwnPBOtI-d-SfQkEtbMkO~sqt~TWKVATIgomqkM4ZRQ__&Key-Pair-Id=KUT5TJCACFTXG","IT staff asked the Management & Finance Committee to renew an ordinance authorizing the city to enter into annual lease‑purchase agreements for information-technology equipment. Scott Newman, presenting the item, said outside bond counsel had previously recommended the ordinance and that the city seeks to fast-track the renewal because tariff-related market volatility threatens to raise prices for planned technology purchases.

Newman asked the committee to allow the ordinance to appear on both the upcoming study session and the next regular council agenda (a \"double list\") so staff could execute leases and preserve vendor pricing. Committee members agreed and asked staff to place the item on both agendas so it can reach council quickly. \"The sooner that we can execute on the ordinance, the sooner we can enter the lease and hopefully secure those more favorable terms for the city,\" Newman said. Council members said they supported the request given operational needs and market uncertainty.

No formal vote on the ordinance was recorded at the committee meeting; the item will be listed on the next study session and on the following regular agenda for council consideration.","The committee agreed to double-list the annual IT lease-purchase authority ordinance for the next study session and the immediate regular meeting so staff can secure vendor pricing amid market volatility; no final council vote was taken at the committee meeting.",{"_33":112,"_35":36,"_37":38,"_39":113,"_41":114,"_43":115,"_45":116,"_47":117,"_49":118,"_51":119,"_53":120,"_55":56,"_57":58,"_59":121,"_61":62,"_63":64,"_65":122,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6612981,"Committee advances code amendment to include city‑paid short‑ and long‑term disability as retirement compensation",92,1544260,1636560,"/Search/View?dp=1&key=2878886-a0e215688d13531356598bfd14589203&start=1544&end=1636","https://assets.pipeline.soar.com/2878886-a0e215688d13531356598bfd14589203/thumbnail_1544260.jpg","/articles/6612981/Aurora-City/Douglas-County/Colorado/Committee-advances-code-amendment-to-include-citypaid-short-and-longterm-disability-as-retirement-compensation","https://secure.pipeline.soar.com/6612981-0844e3b4059583d6e98c1a64a062e6c3/orig.mp4?Expires=1771197431&Signature=SPMePf5s4GyhrwC93iXXrsU5NxhCeekfGODxETt6JXYYOvpV8kvJ6WyYayTWXw6YCn4NA4GFija4a~~iEx-ZMcpvciMmAkDn9gCwaZSIRbW~J6-qpkY3yFhrbgU5mV1Wi0sDLcwjCEaUSl9Hb~RiIyd2lxLAbC-t~J7qc0DhCYpKvmnkkNob0bLn5a5UXcTC1wQ7wsJBN2eUP5cC3qgKes6KZFWT0FXSLgiij~qkuW9BX587-gVYkZuVT447VXmPzpCcW6i8xNt8d~EuTmpPykOBil0c9j6ViuwWko55wTIjlABzkwkrl2IGBmp6XfaK8mI8gKkcqyiSnp2JdRY~PQ__&Key-Pair-Id=KUT5TJCACFTXG","City controller Nancy Wishmeier presented an amendment to the City Code affecting the General Employees retirement plan to reflect the city’s decision to administer short‑term and long‑term disability benefits internally rather than through a third-party administrator.

Wishmeier said the ordinance amends the plan’s definition of compensation to include short‑term and long‑term disability payments made directly by the city through payroll and amends the definitions of disability and disability retirement pension to include benefits received either directly from the city or through a third‑party insurer. \"What the code change does is it amends the definition of compensation and it's including now short term and long term disability payments that are paid directly by the city through payroll as compensation,\" Wishmeier told the committee. She described the change as technical and necessary to align the code with the city's new administrative practice.

Council member Coombs and other committee members asked clarifying questions about whether the amendment was primarily technical; Wishmeier confirmed it was intended to update definitions to match the city's internal administration of disability benefits. The committee agreed to move the item forward to the next stage in the legislative process for formal consideration.","The Management & Finance Committee reviewed a city-code amendment to the General Employees retirement plan to treat city-paid short‑term and long‑term disability benefits administered by the city as pensionable compensation and to align disability definitions; the amendment will move forward.","actionData","errors"]

Article not found

City auditor flags HR documentation gaps and court cash-handling weaknesses; committee seeks follow-up and third-party review option

Council committee reviews 2025 spring supplemental; court security, water cybersecurity and three new general-fund FTEs highlighted

Aurora sales tax rose 9% in February after a new large taxpayer’s payments were allocated to the city

Committee fast-tracks IT lease-purchase authority renewal to lock in technology pricing

Committee advances code amendment to include city‑paid short‑ and long‑term disability as retirement compensation