Audit Oversight Committee Meeting - October 12, 2026

The Audit Oversight Committee of Las Vegas convened on October 12, 2026, with Chair Price presiding and all members present (Chair Price, Vice Chair Booker, Members Kircher, Bruni, and Kelly). The meeting covered routine approvals, an audit of municipal court bus pass controls, updates on prior audit recommendations, and current audit activities.

Consent Calendar

• Approval of Minutes: The committee unanimously approved the minutes of the regular meeting of July 20, 2026.
• Quarterly Meeting Dates for 2027: A motion was approved (no opposition noted) to set the audit oversight committee quarterly meeting dates for calendar year 2027. Specific dates were not detailed in the transcript.

Discussion Items

• Introduction of New Staff: City Auditor Brian Smith introduced two new office members: Samantha Dinicola (Management Analyst, formerly Deputy City Clerk) and Patrice Hartwell (Internal Auditor, from Resorts World, MBA and passed three of four CPA exam parts). Smith noted the internal audit section manager position remains frozen due to budget constraints.

• Audit of Municipal Court Management Controls over Bus Passes: Senior Auditor James Burnett presented the audit findings for the period January 2025 through April 2026. The court provides bus passes to eligible defendants and program participants. Key statistics: Specialty Courts purchased 1,430 passes (primarily $34 15-day passes) for $47,950; the Compliance Unit purchased 600 24-hour passes ($2.50 each) for $1,500. Findings included:

  • Specialty Courts: 323 bus pass distributions (26%) missing from master spreadsheet; 13 passes unaccounted for; incomplete chain of custody.
  • Compliance Unit: Generally compliant but had 5 unaccounted passes.
  • Neither unit completed required quarterly audits during the review period; the court’s accounting unit began doing so only in July 2026.
  • Specialty Courts had no documented procedures; Compliance Unit’s policy was outdated. Seven recommendations were issued to improve tracking, documentation, and quarterly reconciliations. Committee members questioned Hans Jessup (court representative) and Cassie Diaz (Assistant Court Administrator) about the cost discrepancy between pass types, the lack of procedures, and oversight. Jessup attributed issues to staff turnover, a new case management system, and failure to transfer historical knowledge. He committed to creating written SOPs and assigning budget/accounting staff to maintain them. Discussion also covered whether other departments (e.g., Neighborhood Services) distribute bus passes and how to cross-train on cash-equivalent policies. A motion to accept the report was made by Member Kelly, seconded, and unanimously approved.

• Update on Issued Audit Recommendations: Brian Smith reported that of 72 recommendations issued over the last four fiscal years plus three months of FY27, 63 are complete, none incomplete, 8 not yet due (including 7 from the bus pass audit), and 1 in verification. Since July, 9 recommendations were verified: IT (4), HR (2), Municipal Court (1 regarding witness fee funds), and Business Licensing (2). Smith thanked departments for implementation. A motion to accept the report was made, seconded, and unanimously approved.

• Current Audits: Smith outlined ongoing audits: public works facilities controls over equipment/tools/materials (reporting phase); conflicts of interest in capital project awards; payment collection controls at Pavilion Pool and Municipal Pool; and IT software management (planning). The office continues fraud awareness training, manages the fraud hotline, and participates in the fraud committee.

Key Outcomes

• Votes: Unanimous approval of July 2026 minutes, 2027 meeting dates, bus pass audit report, and update on recommendations.
• Next Steps: The court will implement the seven bus pass recommendations, including quarterly reconciliations, written SOPs, and improved chain of custody. Finance will expand oversight to include bus passes citywide. The next audit oversight committee meeting is scheduled for Tuesday, January 26, 2027.