Audit Committee

CITY OF HENDERSON AUDIT COMMITTEE REGULAR MEETING MINUTES December 7, 2016 I. CALL TO ORDER Chairman John F. Marz called the City of Henderson Audit Committee meeting to order at 3:33 p.m. in the Mayor and Council Board Room, 240 Water Street, Henderson, Nevada. II. CONFIRMATION OF POSTING AND ROLL CALL Melissa Wright, City Auditor, confirmed the agenda was posted three working days prior to the meeting in accordance with the Open Meeting Law by posting in the four Official Bulletin Boards within the City Limits of the City of Henderson and the Nevada Public Notice Website. In addition, copies of the agenda were mailed to each person having an item on the agenda and to all those on the Agenda Master Mailing List. PRESENT: Chairman John F. Marz Mayor Andy Hafen Bryan Allison EXCUSED: None STAFF: Richard Derrick, Chief Financial Officer Bristol Ellington, Assistant City Manager Tedie Jackson, Council and Commission Svs. Reporter Bob Murnane, City Manager Laura Shearin, Business Administration Manager Jamie Thalgot, Assistant City Attorney II Melissa Wright, City Auditor GUEST: Matt Morris, Fire Chief Scott Vivier, Deputy Fire Chief III. PUBLIC COMMENT There were no public comments presented. City of Henderson Audit Committee Page 2 of 4 December 7, 2016 – Minutes IV. ACCEPTANCE OF AGENDA (For Possible Action) (Motion) Mayor Hafen introduced a motion to accept the agenda as presented. The vote favoring approval was unanimous. Chairman Marz declared the motion carried. V. NEW BUSINESS NB-1 MINUTES AUDIT COMMITTEE MEETING SEPTEMBER 20, 2016 INTERNAL AUDIT Audit Committee Meeting minutes of 9/20/16. (Motion) Chairman Marz introduced a motion to adopt the minutes of September 20, 2016, as presented. The vote favoring approval was unanimous. Chairman Marz declared the motion carried. NB-2 DRAFT AUDIT REPORT FIRE DEPARTMENT EMERGENCY MEDICAL SERVICES INTERNAL AUDIT Receive and approve draft audit report of the Fire Department Emergency Medical Services. Mayor Hafen disclosed that his son is a firefighter for the City of Henderson, but he did not directly participate on the audit engagement. Mellissa Wright, City Auditor, presented a summary of the audit report. She noted the audit found that EMS transports are billed accurately and timely, and collections are consistent. She documented many achievements of the fire department and reviewed proposed recommendations. A brief discussion ensued regarding how much money for ambulance transports is billed and collected on an annual basis. City of Henderson Audit Committee Page 3 of 4 December 7, 2016 – Minutes Chief Morris commented that he looks forward to incorporating the recommendation of drafting measures to evaluate the accuracy and efficiency of the billing process. (Motion) Chairman Marz introduced a motion to accept the audit of the Fire Department Emergency Medical Services. The vote favoring approval was unanimous. Chairman Marz declared the motion carried. NB-3 AUDIT COMMITTEE BYLAWS INTERNAL AUDIT Adoption of changes to the Audit Committee Bylaws, previously discussed at Audit Committee meetings held on 3/16/16 and 9/20/16, amending the Audit Committee Bylaws for consistency with Henderson Municipal Code Section 2.50. Mellissa Wright, City Auditor, reported that the bylaws are now consistent with HMC 2.50. (Motion) Chairman Marz introduced a motion to adopt the Audit Committee Bylaws to conform with HMC 2.50. The vote favoring approval was unanimous. Chairman Marz declared the motion carried. NB-4 ELECTION OF AUDIT COMMITTEE VICE CHAIR INTERNAL AUDIT Elect an Audit Committee Vice Chair from within the Audit Committee membership. Chairman Marz nominated Bryan Allison as the Vice Chair of the Audit Committee. The vote favoring approval was unanimous. Chairman Marz declared the motion carried. VI. CHAIRMAN\MEMBER COMMENTS There were no Chairman or member comments presented. VII. SET NEXT MEETING The next meeting was set for March 22, 2016, at 3:00 p.m. City of Henderson Audit Committee Page 4 of 4 December 7, 2016 – Minutes VIII. PUBLIC COMMENT There were no public comments presented. IX. ADJOURNMENT There being no further business to come before the Committee, the meeting was adjourned at 3:54 p.m. Respectfully submitted, __________________________ Tedie Jackson, Council and Commission Services Reporter