[{"_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",6586203,"mediaKeyId","5548999-5976b95b5f9e099e1a312189cab68f7f","parentId",5548999,"title","Court administration audit: policies implemented, Clover device rollout and system-report work remain in progress","audioSeconds",427,"startMs",2326620,"endMs",2754260,"viewUrl","/Search/View?dp=1&key=5548999-5976b95b5f9e099e1a312189cab68f7f&start=2326&end=2754","thumbnailUrl","https://assets.pipeline.soar.com/5548999-5976b95b5f9e099e1a312189cab68f7f/thumbnail_2326620.jpg","articleUrl","/articles/6586203/Aurora-City/Douglas-County/Colorado/Court-administration-audit-policies-implemented-Clover-device-rollout-and-system-report-work-remain-in-progress","mediaUrl","https://secure.pipeline.soar.com/6586203-56ee3fbe54ed2c8ee0c4859558161922/orig.mp4?Expires=1771186597&Signature=BIBxGvAuGQakhUyETv2G7Ej0MZX0bgW45zKaUcP8hsMlXY~BiXOYdPySV5FYuZyvl-bQsAthOcREmWavv7QKofUY3GuqFIHRvMp6tj6qvaAS643fsSFvzGjXisniEFEQzJNjMwXFOCngt~Nj4J-EDdRISb3wL20zVQcs1cs4omWQ8Lrtpf2L2bAYl7-nG1cSxKRTLiNMKBeeMW0EIhlidAsMWokRIQCGWOoO6cY48ObWuOR9MDEuvYmFdmsUUA571ubn6jJ3bkomW9xWiL3Q6nHO7YX1gl090agm2SBOa~yHb6ZswBNvEM4ctzrtLHm-5KkDCKN4s7C-BzPe5-6PHQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Aurora City, CO","date","2025-08-07T22:22:31.43Z","article","Michelle Crawford from internal audit provided an update on the court administration audit. She said policies and procedures for detention and case management — including controls for cashing checks and preventing card tampering — were implemented within the last 30 days and training has begun.

Candace Atkinson, court administrator, said the court is installing Clover devices to integrate teller transactions into the court financial system to strengthen cash controls and audit trails. She also said staff are converting requested systems reports into PDF format so auditors and management can obtain them on demand; an IT staff member is leading that work.

Outstanding items include a vendor-management contract for vending machines (staff provided a draft contract for internal review) and system‑controls reporting. Atkinson said the court has reached out to multiple consultants to perform a systems audit and has not yet retained a firm; she said cost will determine whether a formal RFP is required.

IT staff said they have contacted Wells Fargo and cashier services about device options and kiosks to improve payment methods and controls. Committee members asked for follow-up on consultant options and whether Workday/Teller integrations provide the necessary reports. Staff said Teller and Workday finance are integrated and that a combination of system extracts, Teller reports and Workday outputs should meet audit needs; internal audit will coordinate with staff to confirm.","mediaType","Video","parentTitle","Management & Finance Policy Committee Meeting - August 2025","oneSentenceSummary","Internal audit reported policy and training updates for court detention and case-management cash handling; court administrators said they are implementing Clover devices for teller integration, converting system reports to PDF and seeking an external systems-audit firm to address outstanding control items.","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},6586207,"Committee supports referral of intergovernmental agreement with Community College of Aurora for employee tuition discounts",110,2213150,2324140,"/Search/View?dp=1&key=5548999-5976b95b5f9e099e1a312189cab68f7f&start=2213&end=2324","https://assets.pipeline.soar.com/5548999-5976b95b5f9e099e1a312189cab68f7f/thumbnail_2213150.jpg","/articles/6586207/Aurora-City/Douglas-County/Colorado/Committee-supports-referral-of-intergovernmental-agreement-with-Community-College-of-Aurora-for-employee-tuition-discounts","https://secure.pipeline.soar.com/6586207-34a4cfc7e376f073ae29331b32476d1c/orig.mp4?Expires=1771186597&Signature=V3NN3JdabVwK62hZX-7y9k9xZplqlr0CnWRzijodwsRPhaH0SU1pTue5g1sK-5nWp-4cMYGTyq~LvIqB~p~F3sHwUk-kHUGb14uU4EZgDQw5~6vR97wU4O1Tb2SRJTK1xQeGvlFNzf2XlKSaV1kFejCf09m9GVHePjPe44utAdYbkz8P0mSTMgHyqs3JFuwVfwpskPaA62i1LRdxIK7lQ~ZUhLzjG20iotssFreYT3XnE2sbe1IQvoyRjCluD-PrKtdp4WRcCgO-shUGRHjGlUaeuTGfr-Ba-BGMPNoO7KG6cJSx3L~ppCn9fzg8XqVAt0JbKWky8EN~~dtkOtZeTA__&Key-Pair-Id=KUT5TJCACFTXG","Jen Lorenzen, deputy director of human resources, presented a request to the committee to support renewal of an intergovernmental agreement (IGA) with the Community College of Aurora to continue discounted tuition rates for city employees.

Lorenzen said CCA is an institution under the Department of Higher Education and, because the agreement is an IGA with a state institution, it requires a resolution and formal approval by the city council. She provided the proposed agreement and the resolution in the agenda packet and asked whether the committee supported moving the IGA forward to a regular council meeting.

Council members Bergen and Coombs each said they were “good moving it forward.” No committee member objected and staff will place the item on a regular council meeting agenda for formal consideration and council vote.","Human resources requested committee support to renew an intergovernmental agreement with the Community College of Aurora (CCA) to provide discounted tuition for city employees; the committee agreed to move the IGA forward to a regular council meeting for a formal resolution and approval.",{"_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},6586212,"City staff propose 4.3% indexing and targeted fee changes for 2026; council members ask for clarity on plan-revision and inspection fees",568,1644045,2212450,"/Search/View?dp=1&key=5548999-5976b95b5f9e099e1a312189cab68f7f&start=1644&end=2212","https://assets.pipeline.soar.com/5548999-5976b95b5f9e099e1a312189cab68f7f/thumbnail_1644045.jpg","/articles/6586212/Aurora-City/Douglas-County/Colorado/City-staff-propose-43-indexing-and-targeted-fee-changes-for-2026-council-members-ask-for-clarity-on-plan-revision-and-inspection-fees","https://secure.pipeline.soar.com/6586212-24e95e159cf109080754f3ada437f92e/orig.mp4?Expires=1771186597&Signature=d35v9UR-jx2sgeXBPV1cx5UwXnPl7DHUMq6ZvvKmG7lMs7hdM-fI7P0SxrRn73mnCPA0crG5ouIJs6lqfpJdYLxzHIMctJ1GHt~q3GjxFaQiS~FgG1CfOhY8enARZgIJbY0BJwTl-WTp5Odz2bUc5KMwgswJTW0~MjIez4PRkB2DFIiChTfb0d1uP2ZrOPrSVMTiYw8CYX~SsJiaohcOXWdazcKnWdZcqFkUsB1PZZ42k9SZj6YwhAPqzEBaKHoP-NYJ4a8nB~eOY8R2siwp-6HzV-mnffeYAxCyvqWlOvWo8XJVuz01XSAko-hmUsIUzbDPCsHjhD0-3TLTmu9YmQ__&Key-Pair-Id=KUT5TJCACFTXG","Richard Goggins of the budget office presented the 2026 service-fee review to the committee and said departments used a 4.3% inflation factor — derived from the Bureau of Labor Statistics Employment Cost Index for state and local government compensation — to index most fees for 2026.

Goggins said the packet lists four categories explaining when fees were increased less than the index, five categories when changes exceeded the index, and eight items showing fees moved, added or eliminated; impact fees and their own indices are summarized on the packet’s final page.

Council members asked for clarification on an apparent discrepancy between two “plan revision” fees: a $127 per‑sheet civil plan revision fee and a $170‑per‑hour building plan revision fee with a two‑hour minimum. Jacob Cox, director of development services, explained the $127 fee covers civil plan revisions and is a standard charge; the $170 for a two‑hour minimum is a newly reintroduced building-plan revision fee intended to recover staff time where prior practice did not charge for these requests.

Committee members also asked about reinspection/inspection fees that escalate on repeated reinspections. Cox said the city has historically not charged for many of the early reinspections and the high-tier fees have been retained in the budget book more as a cost‑recovery mechanism; staff said they would consult the building community (including the Home Builders Association) before broad implementation.

Other department presenters described changes and clarifications: PROS (parks and recreation) said tournament fees are negotiated within a range and that rental rates for the People’s Building (theater) show a $0–$5,000 range to allow flexibility for event size and partnerships; library and cultural services said the higher range typically applied to theater rentals or whole‑building events. Golf operation staff reported peak‑time tee sheets remain filled at roughly 94–97% during busy periods.

The review was informational; staff said fee changes will be incorporated into the upcoming Saturday budget workshop in October and will return as part of the formal 2026 budget process.","Budget office staff presented the proposed 2026 service-fee review, using a 4.3% index derived from the Employment Cost Index. The review includes new and adjusted fees across departments, clarifications on plan-revision fee differences, and proposed nominal building-plan revision charges to recover staff time.",{"_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},6586218,"Aurora receives clean audit opinion for 2024; auditors report one material weakness and one significant deficiency",1374,249040,1623520,"/Search/View?dp=1&key=5548999-5976b95b5f9e099e1a312189cab68f7f&start=249&end=1623","https://assets.pipeline.soar.com/5548999-5976b95b5f9e099e1a312189cab68f7f/thumbnail_249040.jpg","/articles/6586218/Aurora-City/Douglas-County/Colorado/Aurora-receives-clean-audit-opinion-for-2024-auditors-report-one-material-weakness-and-one-significant-deficiency","https://secure.pipeline.soar.com/6586218-5d0aa81b950af4026db5604db36ba173/orig.mp4?Expires=1771186597&Signature=mMXSOQLICSVBBQG-JaDRBmJHJCF7mUpT4aHUoQpZ15qTm4wr2~Ecx7kcVH9sq3ndeggMZBEqFLMHBk3RmtdqqhZJG6smgKE7tEoMzImPf6jaHvVcIDqLYRi4qQ3wCSZowEBEE6ZDJQRVMpRxqjGhlAaU4UtBXsGVep-P5o8V4UuEjTZwpFn7uXrK8BS0F2jWVZj8tDFlTZ8V0kVDv2qLYAfAVvYMG-C0Y8HUM6v4lkYgsgn-c~8LbNyOkb9INtewOgTOWlPA37FusAS2p-6lqRVsurfhShxTEiDs6RK3pp6mPc0bKXPuiD2~FYoWJvWSCCzldMKQfX6AVuz4NE-d1Q__&Key-Pair-Id=KUT5TJCACFTXG","Nancy Wishmeier, Aurora’s city controller, told the committee the city received an unmodified (clean) audit opinion on the 2024 financial statements and on the single audit of federal grants; the audited reports and the single-audit report are posted on the city’s website.

Marcy Ardan, managing director at Forbus Mazars (the city’s external audit firm), reviewed the audit committee letter and highlighted that the auditors issued a clean opinion while also reporting one material weakness and one significant deficiency in internal control over financial reporting.

Ardan summarized the material-weakness items (Finding 24-001) as multiple combined deficiencies in the utility fund, including: bond proceeds that were not classified as restricted investments when issued in late December; bond proceeds excluded from the net investment in capital assets calculation; valuation errors in developer-contributed infrastructure that caused misstatements between the water and wastewater funds; and overstated charges-for-service revenues resulting from errors in prior-year accruals and duplicative billings.

The significant deficiency was a $2,700,000 liability related to an intergovernmental agreement to rebate certain taxes; auditors said the liability was not recorded initially and appears on the past-adjustment schedule.

Ardan also described other control deficiencies and IT‑related matters communicated orally to management and noted the city remains a “low risk auditee” under the uniform guidance. The single-audit schedule of federal expenditures showed $68,500,000 in federal expenditures, with the largest programs being state and local coronavirus relief funds (about $44.6 million) and a RAISE infrastructure grant for I‑70 work (about $11.4 million).

Nancy Wishmeier confirmed management agreed with the findings and said some corrective actions were already under way in 2025, including updated processes and internal pre-audit steps to catch items earlier. The city also received the Certificate of Achievement for Excellence in Financial Reporting for the 2023 report, the 38th consecutive year it received that recognition.

Auditors noted some accounting standard adoptions that affected presentation, including a change for compensated-absences accounting that required a restatement of roughly $2,800,000 and reclassification of current/noncurrent liabilities. Committee members asked for the corrective-action plan and received assurance staff would provide it.","The city's 2024 financial statements and single-audit received unmodified opinions, but auditors flagged a material weakness in utility-fund reporting and a significant deficiency related to an unrecorded $2.7 million liability under an intergovernmental agreement.",{"_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},6586223,"Aurora sales-tax receipts rise in July; finance staff say boost will inform 2026 projection",239,2080,241685,"/Search/View?dp=1&key=5548999-5976b95b5f9e099e1a312189cab68f7f&start=2&end=241","https://assets.pipeline.soar.com/5548999-5976b95b5f9e099e1a312189cab68f7f/thumbnail_2080.jpg","/articles/6586223/Aurora-City/Douglas-County/Colorado/Aurora-sales-tax-receipts-rise-in-July-finance-staff-say-boost-will-inform-2026-projection","https://secure.pipeline.soar.com/6586223-58bc883e1c03735871e7a69bea8622a7/orig.mp4?Expires=1771186597&Signature=cXv1JLMrlM-EfP9CDDI~gv~5QF78XsoWgR~SokqVNpPzexLIUBR43Tmx4Zuknn5HsTcRiSd0qajV2C2C2nffe7f5Ve9J6OKhiAmz14q7hOK4GZMWHeBFAcL3~Ukw5JiXUJODLtiTGPekin~gIs23mf4VRkyReAwizpGidoV5buxstaIaUJg319yBnA1Pw8VQJf5OJ1H5~u3k1D4e9K3NXtVkgdjDWY-ME9RpzPvlIGjHET3VytBAKxEisnHQ2xNM1zG17DA8ZQLl8fH-mIbScbF-NtBUd7q~bPrrB5Lll9ivMjTze0~NBjrAtyebWBn7ERT-m0vOajMOLY-Jbl9Wpg__&Key-Pair-Id=KUT5TJCACFTXG","Bill, a city finance staff member, told the committee that the city collected $25,400,000 in sales tax for July, about $1,400,000 more than in the same month a year earlier.

He said June revenue was up 4.7% compared with the prior June and that overall collections are tracking “roughly in line with what was in the 2025 budget.” He added the collections also align with a revised number that Greg Hayes discussed individually with council members to inform the 2026 budget.

Finance staff described a specific new taxpayer operating in North Aurora, near Denver International Airport, that began making large, consistent payments after the department had provided forecast data to the city’s leads. Bill said staff had increased the sales-tax projection for 2026 to account for that taxpayer and related receipts.

Committee members asked whether higher sales-tax receipts would eliminate the projected general-fund shortfall discussed previously. Bill said staff had increased the sales-tax projection by about $4.2 million for 2026 but also reduced the auto-use tax projection because auto-use tax collections are “coming in much worse.” He said the reductions in auto-use tax partially offset the increased sales-tax projection.

Committee members pressed whether the auto-use tax shortfall was a timing delay or a true decline. Committee discussion cited a leads projection that expected an $800,000 loss by year-end but observed that collections were down $1.6 million by May, leading staff to revise the auto-use tax forecast downward.

No formal action was taken; the item was an informational revenue update for the committee and for staff planning the 2026 budget.","City finance staff reported $25.4 million in sales-tax receipts for July, about $1.4 million higher than a year earlier, and said the receipts — plus a large new taxpayer — are being folded into a revised 2026 revenue projection.","actionData","errors"]

Article not found

Court administration audit: policies implemented, Clover device rollout and system-report work remain in progress

Committee supports referral of intergovernmental agreement with Community College of Aurora for employee tuition discounts

City staff propose 4.3% indexing and targeted fee changes for 2026; council members ask for clarity on plan-revision and inspection fees

Aurora receives clean audit opinion for 2024; auditors report one material weakness and one significant deficiency

Aurora sales-tax receipts rise in July; finance staff say boost will inform 2026 projection