Audit Committee

CITY OF HENDERSON AUDIT COMMITTEE REGULAR MEETING MINUTES Wednesday, December 7, 2022 I. CALL TO ORDER Chair John F. Marz called the City of Henderson Audit Committee meeting to order at 3:00 p.m. in the Mayor and Council Boardroom,4th Floor, City Hall, 240 South Water Street, Henderson, Nevada 89015. II. CONFIRMATION OF POSTING AND ROLL CALL Melissa Wright, City Auditor, confirmed the City of Henderson Audit Committee meeting had been noticed in compliance with the Nevada Open Meeting Law. PRESENT: Chair John F. Marz Bryan Allison Councilman Dan K. Shaw STAFF: Jenifer Bessette, Senior Internal Auditor Richard Derrick, City Manager/CEO Andre Dixon, Deputy City Clerk David Furber, Senior Internal Auditor Maria Gamboa, Director of Finance Robert Herr, Chief Infrastructure Officer/Assistant City Manager Jim McIntosh, Assistant City Manager/Chief Financial Officer Paul McPhee, Senior Internal Auditor Nicole Rourke, Director of Government/Public Affairs Brooke Stream, Human Resources Director Polly Walker, Manager Org Performance & Innovation Melissa Wright, City Auditor Nicholas Vaskov, City Attorney GUESTS: Matthew Griebel, Senior Marketing Information Officer Christene Klimek, Environmental Manager Nick McLemore, Administrative Manager Lance Olson, Director of Public Works Ryan Turner, Division Head-Emergency Management Shawn White, Fire Chief Courtney Wright, Administrative Analyst I III. PUBLIC COMMENT There were no public comments presented. Audit Committee Meeting Page 2 of 6 Wednesday, December 7, 2022 – Minutes IV. ACCEPTANCE OF AGENDA (Motion) Councilman Dan K. Shaw introduced a motion to accept the agenda, as presented. The vote favoring approval was unanimous. Chair Marz declared the motion carried. V. NEW BUSINESS 1 MINUTES AUDIT COMMITTEE MEETING JULY 13, 2022 INTERNAL AUDIT Audit Committee meeting minutes of July 13, 2022. (Motion) Councilman Dan K. Shaw introduced a motion to adopt the minutes of July 13, 2022, as presented. The vote favoring approval was unanimous. Chair Marz declared the motion carried. 2 DRAFT FOLLOW-UP AUDIT REPORT CITYWIDE TAKE-HOME VEHICLES INTERNAL AUDIT Receive and approve draft follow-up audit report of Citywide Take-Home Vehicles. Melissa Wright, City Auditor, gave a presentation, which was added to the agenda as additional backup after the meeting, and provided a summary of the draft follow-up audit report of Citywide Take-Home Vehicles. She noted the original audit contained four recommendations approved by the Committee on March 17, 2021, and said the follow-up audit confirms that all of the recommendations have been implemented. (Motion) Councilman Dan K. Shaw introduced a motion to approve the draft follow-up audit report of Citywide Take-Home Vehicles. The vote favoring approval was unanimous. Chair Marz declared the motion carried. Audit Committee Meeting Page 3 of 6 Wednesday, December 7, 2022 – Minutes 3 DRAFT FOLLOW-UP AUDIT REPORT CITYWIDE TRAVEL AND TRAINING INTERNAL AUDIT Receive and approve draft follow-up audit report of Citywide Travel and Training. Melissa Wright, City Auditor, stated the original audit report of Citywide Travel and Training was approved by the Committee in October of 2018, which contained 14 recommendations. In the follow-up audit presented to the Committee on November 13, 2019, staff confirmed the recommendations corresponding to actions required by the City’s Finance department were fully implemented; however, there were still some City departments submitting inaccurate travel documentation. Therefore, the Committee requested a second follow-up audit be conducted. Ms. Wright gave a presentation, which was added to the agenda as additional backup after the meeting, and provided a summary of the second follow-up audit report of Citywide Travel and Training. Following an inquiry from Chair Marz regarding the approval process for travel, Ms. Wright confirmed that City department heads have the responsibility of approving any of their department’s travel in advance and that there is a budget allocated towards travel. Additionally, Jim McIntosh, Assistant City Manager/CFO, said as part of the approval process, the City has worked on having department heads confirm with the associated City Manager who oversees their department’s travel budget to ensure available funding. (Motion) Chair Marz introduced a motion to approve the draft follow-up audit report of Citywide Travel and Training. The vote favoring approval was unanimous. Chair Marz declared the motion carried. 4 DRAFT FOLLOW-UP AUDIT REPORT HENDERSON FIRE DEPARTMENT DEPLOYMENT AND SURVIVABILITY INTERNAL AUDIT Receive and approve draft follow-up audit report of Henderson Fire Department Deployment and Survivability. Audit Committee Meeting Page 4 of 6 Wednesday, December 7, 2022 – Minutes Melissa Wright, City Auditor, gave a presentation, which was added to the agenda as additional backup after the meeting, and provided a summary of the draft follow-up audit report of Henderson Fire Department Deployment and Survivability. She noted the original audit was presented to the Committee on June 16, 2021, and contained five recommendations, all of which she can confirm in the follow-up audit have been fully implemented. Following an inquiry by Councilman Shaw regarding how the Fire Department addresses a residential property that has received an excessive amount of 9-1-1 calls, Shawn White, Fire Chief, said in those occurrences, the calls are typically for social service-related issues and stated the department has a referral procedure to help get those in need connected with assistance services. Responding to the questions of Chair Marz regarding what City staff did to increase public service announcements (PSAs) and to increase advertising efforts for the use of the Pulse Point App, Chief White said the Henderson Fire Department (HFD) worked with the City’s social media team to send out PSAs and to advertise the Pulse Point App and community lifesaving training classes across all of the City’s social media accounts, as well as worked with local networks to get additional PSAs out to residents. Chief White said efforts to advertise face-to-face slowed for a bit due to the pandemic; however, they have picked-up and HFD now offers community lifesaving training classes twice a month for face-to-face interactions, which helps further educate residents and champion the use of the Pulse Point App. Chair Marz recommended giving staff the tools needed to track the popularity and effectiveness of the various PSA and advertising efforts to help in reporting back to HFD and within these types of audits. (Motion) Councilman Dan K. Shaw introduced a motion to approve the draft follow-up audit report of Henderson Fire Department Deployment and Survivability. The vote favoring approval was unanimous. Chair Marz declared the motion carried. 5 DRAFT AUDIT REPORT CITY MANAGER'S OFFICE - DIVISION OF EMERGENCY MANAGEMENT OFFICE OF ENVIRONMENTAL SERVICES INTERNAL AUDIT Receive and approve draft audit report of City Manager's Office - Division of Emergency Management Office of Environmental Services. Audit Committee Meeting Page 5 of 6 Wednesday, December 7, 2022 – Minutes Melissa Wright, City Auditor, gave a presentation, which was added to the agenda as additional backup after the meeting, and provided a summary of the draft audit report of City Manager's Office - Division of Emergency Management Office of Environmental Services. She noted the objective of the audit was to evaluate the efficiency and effectiveness of the City’s environmental management program to reduce environmental risk and ensure compliance with all applicable regulations, and stated the scope of this audit encompassed the period from January 1, 2019, through September 1, 2022. Ms. Wright said their audit yielded three recommendations: have an outside consultant complete a gap analysis to determine any deficiencies between the City’s procedures and the ISO 14001 standards for accreditation and follow that agency’s recommendations; establish training completion deadlines; and a contentious review of training assignments. Ms. Wright said the audit also yielded two commendations for the Office of Emergency Management team, one for the robust environmental management system they established, and a second for the comprehensive internal environmental audit process they have established. (Motion) Councilman Dan K. Shaw introduced a motion to approve the draft audit report of City Manager's Office - Division of Emergency Management Office of Environmental Services. The vote favoring approval was unanimous. Chair Marz declared the motion carried. VI. CHAIRMAN\MEMBER COMMENTS Chair Marz said his time sitting on the Audit Committee has been one of the most rewarding components of his time serving on the City Council. He thanked the City’s Managers, executive team, and department heads, for their willingness to support the Audit Committee and embrace the audits and recommendations. Chair Marz thanked Melissa Wright, City Auditor, for her hard work in conducting these audits and for her dedication towards making the City a better organization Chair Marz also thanked Councilman Dan K. Shaw and Bryan Allison for their commitment to the Committee. VII. SET NEXT MEETING The next meeting was set for March 8, 2023, at 3:00 p.m. Audit Committee Meeting Page 6 of 6 Wednesday, December 7, 2022 – Minutes VIII. PUBLIC COMMENT Melissa Wright, City Auditor, said Councilman Marz joined the Audit Committee in November of 2013 and Bryan Allison joined at the beginning of 2014, she thanked them both for their long service to the Committee. Additionally, she said she would like to thank Councilman Marz for his steadfast support of the work of the Committee and said his support has helped make the audits relevant in the eyes of City Management, which has greatly contributed to the 100 percent implementation rates of the Committee’s audits. IX. ADJOURNMENT There being no further business to be discussed, Chair Marz adjourned the meeting at 3:21 p.m. Respectfully submitted, /s/ Andre Dixon Andre Dixon, Deputy City Clerk