by Mark Smiley | Jul 22, 2022 | Main Articles
Auditor O’Brien Warns There’s A High Risk Of Errors, Misuse, Potential Fraud Of The City’s $126.9 Million In Federal Relief Funds
by Glen Richardson

Homeless Help: City & County of Denver is using the largest amount of Coronavirus Relief Funds to pay for shelter and housing for the homeless.
Denver Auditor Timothy M. O’Brien’s follow-up to his 2021 audit, flagged several gaps in the Denver Department of Finance that need to be fixed, especially as the City prepares to take in hundreds of millions of dollars more in federal funds from the ongoing pandemic response. “We saw huge amounts of money coming into the city from the federal government and going out the door just as quickly,” he says.
Recently awarded the National Excellence in Government Accountability Award for local auditors, his follow-up discovered the Finance Department had failed to reconcile some bank accounts related to pandemic relief funding for at least two months and supervisors had not reviewed some reconciliations for at least four months.
The Department of Finance had committed to implementing all five recommendations from the original audit, but more than six months later, four of those recommendations were not implemented, he reveals. The department did successfully implement O’Brien’s recommendation that it provide more detailed guidance to city staff on what kinds of documentation they need to keep so they can prove that an expense was related to the pandemic.
Reconciling Bank Account

Funding Failure: Department of Finance committed to implementing five recommendations after 2021 audit, but more than four months later four of the five were still not executed.
Discovery that the Finance Department had failed to reconcile pandemic relief funding bank accounts is particularly worrisome, he enlightens. “Bank reconciliations are an important procedure in any accounting system, because they help ensure accurate records and reduce the risk of errors and fraud.”
The Department of Finance promised to implement O’Brien’s recommendations following his original audit by September 2021, but they hadn’t been done six months later. Moreover, the department still has not sufficiently cross-trained its staff, and it does not yet have sufficient policies to ensure staff reconcile bank accounts each month — and that supervisors then verify that those bank reconciliations actually happen.
“While I’m pleased the city is offering better guidance on documentation, implementing only one recommendation is not good enough considering the high risks and high-dollar amounts involved with pandemic relief funding,” O’Brien warns.
Tracking Interest
The follow-up works also found the department’s procedures for tracking interest overlook critical steps, which render them ineffective. They do not ensure city staff post interest earnings in a timely and accurate manner each month and that grant managers then monitor their grants to account for the interest earned.

Pandemic Funding Risks: Auditor’s follow-up to 2021 audit finds gaps in the Department of Finance as city prepares to take in hundreds of millions of dollars more in federal funds.
Because of this, the city risks not using all available dollars when the money must be used by a certain date. “Our original audit found this happened with about $1.8 million in interest earnings the city was unaware it had in 2020 as it was planning pandemic-related projects,” he reveals. While that error was eventually corrected, it could have kept additional relief dollars out of city services and programs through 2020.
“By still not adequately accounting for interest, the city risks forfeiting additional valuable aid it could otherwise use to help the Denver community as our residents continue recovering from the pandemic,” Auditor O’Brien declares. “I hope the Department of Finance will continue working to fill in these crucial gaps in its process.”
Pandemic Funding
Federal aid in 2020 helped Denver pay for a wide array of unexpected costs related to its pandemic response. The money from the Coronavirus Relief Fund was used to support food assistance, public health efforts, economic support, and individual support. The largest amount was planned to pay for shelter and housing.
Other sources of pandemic relief aid were not part of our 2021 audit. In total, the City and County of Denver was awarded more than $604 million in pandemic-related funding from various sources, as of April 2021.
Furthermore, as of last summer, Denver was to receive another $308 million from the American Rescue Plan, which it will need to spend by Dec. 31, 2024.
Months ahead of the first payouts from Denver’s new Fair Elections Fund, the Clerk & Recorder’s Office was still working to ensure accuracy in how it will manage the program, according to a new audit from Auditor Timothy M. O’Brien, CPA. The first payments from the Fair Elections Fund will go out this month (August 2022), ahead of the next municipal election in April 2023.
The Clerk & Recorder’s Office needs a policy to verify campaign contributions made to participating candidates come from valid sources. And the office needs a way to confirm candidates are accepting only small-dollar contributions, Also the office needs to create a policy to ensure it accurately pays out any matching funds. Plus, it needs to make sure candidates are trained consistently and within the required time frame. The office needs a plan for how it will notify candidates that they have been approved to participate in the Fair Elections Fund, and it needs a way to enforce the public debate requirement for participating candidates.
“The next municipal election is coming up in less than a year, and candidates are already declaring their intent to participate in the new Fair Elections Fund,” Auditor O’Brien notes. “I felt it was important to audit this program now, so the Clerk and Recorder’s Office has a chance to get ahead of any outstanding operational needs.” Our team completed a readiness audit of the Fair Elections Fund and looked at gaps in policies and procedures, as well as how the office is planning for accountability after the 2023 Denver municipal election.
by Jessica Hughes | Jul 22, 2022 | Main Articles
by Jessica Hughes

With its distinct design, the Populus hotel will be the first carbon-positive hotel in the country. Rendering provided by Studio Gang
On April 22, 2022, a groundbreaking ceremony was held in Denver for the first ever carbon-positive hotel in the country. With plans to open in late 2023, Populus will be a 13-story hotel comprised of 265 rooms, with a rooftop restaurant and bar, all designed to serve as an architectural landmark while making strides toward a future of sustainable travel and a sustainable planet.
Developed by Urban Villages, a leading real estate developer and environmental steward based here in Denver, Populus will be the first of its kind to be entirely carbon positive beginning with its construction by calculating the carbon footprint of the entire project, including the extraction, production, transportation, and construction of every element of the building.
“We are relentless in our research in selecting materials that minimize waste, by opting for low-carbon concrete mixes and high-recycled content materials, while also taking steps to minimize the carbon footprint in the transportation of materials,” said Grant McCargo, Co-Founder, Chief Executive Officer, Chief Environmental Officer, and Partner of Urban Villages.
In addition to their on-site sustainable building efforts, Urban Villages also puts into place significant ecological initiatives offsite, including an initial commitment to planting trees that represent over 5,000 acres of forest — offsetting an embodied carbon footprint equivalent to nearly 500,000 gallons of gas and removing additional carbon dioxide from the atmosphere.

In April, a ground breaking ceremony was held in Denver for the first-ever carbon-positive hotel. Photo credit: Ryan Dearth
“We determined that planting 5,000 acres of trees would sequester that same amount of carbon out of the atmosphere, storing it in our soils,” said McCargo. “We are also committed to continually planting more trees to offset the energy we consume every day after the hotel opens. In that capacity, we are leaving the planet in a better place than we found it.”
Urban Villages is partnering with the architecture firm, Studio Gang, to help create a space that is not only carbon positive but also architecturally attractive. Populus will be Studio Gang’s first building in Colorado, designed with distinctive features that could alter the Denver skyline and the way we approach new builds in the future.
“Populus was designed with specific elements that allow it to perform efficiently in Denver’s wide-ranging climate,” states McCargo. “The building’s distinctive windows, which echo the “Aspen eyes” and façade are designed for high environmental performance — self-shading, insulating, and channeling rainwater — as part of the architecture’s larger green vision.”

A rendering of hotel Populus nestled amongst Denver’s Civic Center neighborhood. Rendering provided by Studio Gang
The first floor will hold a mix of restaurants and shops; the second floor will house meeting spaces; and the top floor will feature a series of hospitality-style suites. But the most coveted area of the hotel will be the rooftop bar and restaurant. “The public rooftop will feature an expansive garden terrace planted with regional vegetation, which serves as a lush place to socialize and a visual representation of Populus’ green ethos while naturally and efficiently cooling the building,” said McCargo.
Populus continues with its unique design by becoming the first new-build hotel in Denver without any onsite parking. “By removing parking entirely, we encourage residents and travelers to use public transportation,” said Jeff Hermanson, Urban Villages partner and longtime owner and steward of Denver’s Larimer Square. “Parking garages are built of steel and reinforced concrete, which heavily increase carbon profiles, so by eliminating onsite parking, Populus is both significantly reducing its carbon profile.” Of course it might, in effect, just steal parking from existing parking to the deterrent of the whole neighborhood, critics argue.
The hotel will join Denver building icons, such as the Denver Art Museum and the Denver Public Library, in the Civic Center Park neighborhood. Occupying the corner section at 14th Street and Colfax Avenue, Populus might serve as the catalyst for the revitalization of this historic Denver neighborhood.
“We chose Civic Center Park as it is a prominent and central location in downtown Denver and has great potential to become an energizing connector for the neighborhood. Civic Center Park exists at the nexus of history, culture, government, and business enterprise, and this will be the area’s first true leisure hotel, breathing fresh life into its social scene,” said Hermanson.
Additional information about this project can be found at urban-villages.com/ portfolio/populus.
by Valley Gadfly | Jul 22, 2022 | Valley Gadfly
With luck this month we’ll be rewarded with light-hearted days of summer to release us from the rollercoaster of a year it has been thus far. A spell to savor summer’s splendid days.
Time for weekend gatherings and weeknight dinners on restaurant patios as we join friends and neighbors to eat, drink, socialize, and bask in beautiful views to renew our spirits.
To celebrate the Sunday of Summer, here are our wistful August choices for shopping, dining, and entertainment so the smell of the lawn makes you want to flop down on it:
3 Make the most of summer’s end by going to Cherry Creek North’s four-day Al Fresco Food & Wine, Aug. 17-20. Culinary roster has 20 restaurant and 20 spirit allies leading to the Fillmore Plaza Grand Tasting. Information: 303-394-2904.
3 Attend dog contests, buy products-services at Dumb Friends League’s Cherry Creek North Pets On The Plaza, Aug. 6-7, 11 a.m. Information: 720-272-7476.
3 Enjoy dinner and a performance by the 18-piece jazz orchestra led by Annie Booth playing at Dazzle@Baur’s, Aug. 8, 7 p.m. Information: 303-839-5100.
3 End summer’s hot days chilling to Classic Vinyl’s music and the movie Yesterday free at Infinity Park, Aug. 12, 6 p.m. Information: infinityparkeatglendale.com.
3 Hungry for French-European breads, pastries, and sweets? Drive to top-tier Detour Bakery on S. Holly St. for a variety of fresh-flaky classic croissants. More: take the family or meet friends for breakfast or lunch. Information: 303-746-2020.
3 Shut out heat today, cold this winter, with window coverings from Cherry Creek Shade & Drapery. Offering Dept. of Energy-certified interior coverings to save you money with Xcel Energy and product rebates. Information: 303-355-4223.
3 Relish steak bites paired with cocktails at Denver’s Steakhouse Championship in Sculpture Park at the DCPA, Aug. 18, 6-10 p.m. Information: 720-865-4220.
3 Enjoy violin, piano, and guitar music at Cherry Creek’s Smash Fine Arts Festival on Fillmore Plaza, Aug. 27-28 from 10 a.m. to 5 p.m. Information: 303-394-2904.
3 For a cool close to summer, take the clan to the JFS Family Concert at the Mission Ballroom on Aug. 28, 1-3 p.m. Celebrating Jewish Family Service’s 150th Anniversary, it features a Nathaniel Rateliff solo acoustic performance. Food and drinks will be served while you stroll the ballroom learning about JFS’s programs. There will be games and activities for the kids. The nonprofit serves everyone, regardless of religious beliefs. Information: 303-597-5000.
Jonathan Richman’s 1983 “That Summer Feeling” hits all of the summer cliches creating an August shift in our mood. We suddenly realize we’ve only got 31days to glow.
Before you know it, we’ll be heading into autumn again. With lyrics like “Why must summer ever end…” we try to hang onto Nat King Cole’s “Lazy-Crazy Days of Summer.”
August is the last flicker of fun before the freeze comes. Chronicle reporter’s end of summer scoop: “Go out for ice cream, run through a sprinkler, and dance in the sun.”
— Glen Richardson
The Valley Gadfly can be reached at newspaper@glendalecherrycreek.com.
by Peter Boyles | Jul 22, 2022 | Blasting with Boyles
When I was a young boy, I didn’t know either one of my grandfathers, but I always envisioned Dwight Eisenhower as the grandfather I never knew, keeping the commies off me growing up in Pittsburgh.
I believe that if you were in the time frame of the Cold War regardless of where you grew up, your parents, or friends, or teachers would tell you your city was targeted for thermonuclear war. I later met guys from Detroit, Cleveland, Washington, D.C., and New York City who believed they were the first place to be struck when Khrushchev or Stalin launched. My Uncle Gene was sure it was Pittsburgh because of the coal mines and steel mills. Giving this some thought later, I don’t know how much steel would have made a difference.
But it affected the movies we saw from Hollywood, it was the foreign policy of the United States bringing us McCarthyism, The Thing From Another World, and the Vietnam War.
Now seemingly we are at war with Russia. But not against communism and certainly not against Stalin or Khrushchev. Back to Eisenhower, he warned us of the military industrial complex. Now as the last man turned off the lights in Afghanistan, and all the rending of garments and tearing of hair that we left hardware behind, I think the complex cheered that on because now we can sell them more. Joe Biden, remembering what his former boss said about there being nothing Biden can’t “f” up, has sent over $64 billion of military hardware and assistance to Ukraine.
We have all up and down the Front Range now what we should be calling Bidenviles. And yet Putin is the devil and somehow these people believe the Russians are subverting American democracy. The industrial lobby makes it clear sanctions just aren’t good enough. Advocates on both the GOP and Democrat sides and the media summon up the cry for blood.
Joe Biden and Uncle Sam, what a team.
Do you understand how this is going to be the inevitable outcome? George W. Bush screwed up American foreign policy in the Middle East and to an unforeseeable future; now Biden has done the same in central Europe. We now have the biggest war in Europe since the end of the Second World War. We were able to stay out of it all through my childhood, my young adulthood, and now as an old man, what am I watching?
Remember Eisenhower stayed out of it when the Hungarians were crushed, the Poles were crushed, and Stalin and Khrushchev stayed out when we crushed the government in Guatemala and Iran. How do these fools think they can end this? As people far smarter than me have said, it’s easy to get into a war, the hard part is getting out.
Orwell knew this. So, people have said whether it’s lockstep or goosestep, what is it the industrial complex now wants of you and your children when we face such domestic catastrophes that we now must stake the future of our country with a NATO alliance against Vladimir Putin.
Remember Eisenhower’s warning and the warnings of Thomas Jefferson. After the endless wars in Afghanistan, Vietnam, Iraq, Syria, and Central America, imperialism isn’t just a term thrown around by the Marxists, it really was the policy of our country. Like so many different things happening in the country today, people just don’t want to believe it. The truth speaks for itself. This is a rathole. If the European Union wants Ukraine to be in the EU, so be it. if Ukraine wants to be in the EU, so be it. The question to ask is, why are we involved?