Las Vegas Audit Oversight Committee Meeting - January 12, 2026

The Audit Oversight Committee of the City of Las Vegas met on January 12, 2026, at 10:00 AM. The meeting included approval of prior minutes, election of officers for 2026, presentations on audits of the Municipal Court Witness Fee Fund and the Human Resources Employee Separation Process, and reports on current audit projects and staffing.

Consent Calendar

• Approved the final minutes of the regular meeting of October 6, 2025, by unanimous vote.

Discussion Items

• Election of Officers for 2026: The committee elected Eric Price as Chair and Merilyn Booker as Vice Chair for the calendar year 2026. Motions were made and seconded; both elections passed unanimously.
• Audit of Las Vegas Municipal Court Witness Fee Fund: James Burnett, Senior Internal Auditor, presented the audit of the Witness Fee Fund, a $4,900 petty cash fund managed by the municipal court for the city attorney’s office. During fiscal year ended June 30, 2025, the court processed 897 payments totaling $34,070. The audit found that the total amount in the fund exceeds what is needed based on activity, the safe combination was not being changed per city policy, and accounting staff were not following all established procedures. Recommendations included adjusting procedures for daily reconciliations, evaluating alternative methods for tracking, changing the safe combination, and updating department procedures. The committee accepted the report by unanimous vote.
• Audit of Human Resources Department Employee Separation Process: Nancy Cardoza, Senior Internal Auditor, presented the audit. The City of Las Vegas has approximately 3,700 active employees. During calendar year 2024, there were 935 employee separations. Key findings included missing or incomplete separation documentation, the need for a standardized separation form, and the risk that non-working hourly employees retain badge and system access. Additionally, three former employees still had active procurement cards, though no unauthorized use occurred. Recommendations included updating the separation policy, improving communication with IT and Finance, and deactivating access for non-working hourly employees. The committee accepted the report by unanimous vote.
• Report on Current Audits and Outstanding Recommendations: Brian Smith, City Auditor, reported on current audit projects (close of mobile communication devices audit, new audit of Public Works facilities, and upcoming performance audit of Municipal Court). He also provided a status update on six outstanding recommendations: three not yet due, three from Community Development experiencing delays due to IT automation efforts. The committee discussed the collaborative process for addressing recommendations.
• Report on Current Staffing: Brian Smith reported that the office lost two staff members (Joe Throneberry and Bonnie Mosick) and is now down to four people. The internal audit section manager position is frozen, but approval has been given to underfill the two vacant positions with an Internal Auditor II and a Management Analyst I. Committee members expressed concern about staffing levels relative to the city’s size and risk, and asked about benchmarking. Smith noted that Henderson has six or seven auditors and Clark County has 14-15, and emphasized the need for a team effort to maintain internal controls.

Key Outcomes

• Approved the minutes of October 6, 2025 (unanimous).
• Elected Eric Price as Chair and Merilyn Booker as Vice Chair for 2026 (unanimous).
• Accepted the audit report on the Municipal Court Witness Fee Fund (unanimous).
• Accepted the audit report on the HR Employee Separation Process (unanimous).
• The committee received reports on current audits and staffing; no action required.
• The meeting included a closed session (not detailed) and adjourned with the next meeting scheduled for April 20, 2026.

No public comments were received during the citizen participation period.