Audit Committee

Name: Audit Committee — Henderson, NV
Start: 2023-09-06T15:00:00
End: 2023-09-06T17:00:00
Location: Henderson, NV

Regular Meeting

Henderson, NV · September 6, 2023

Agenda Packet Minutes

Minutes

CITY OF HENDERSON AUDIT COMMITTEE REGULAR MEETING MINUTES Wednesday, September 6, 2023 I. CALL TO ORDER Chair Dan K. Shaw called the City of Henderson Audit Committee meeting to order at 3:02 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 Dan K. Shaw Michael Hiltz Mayor Michelle Romero (arrived at 3:03 p.m.) Councilman Dan Stewart ABSENT: Bryan Allison STAFF: Jenifer Bessette, Senior Internal Auditor Andre Dixon, Acting Manager of Council and Commission Services Adrian Edwards, Deputy Director-Utility Operations David Furber, Senior Internal Auditor Maria Gamboa, Director of Finance Stephanie Garcia-Vause, Assistant City Manager/CSO Kristina Gilmore, Assistant City Attorney III Robert Herr, Assistant City Manager/CIO Jim McIntosh, Assistant City Manager/CFO Nick McLemore, Administrative Manager Paul McPhee, Senior Internal Auditor Javier Mendez, Assistant Director of Human Resources JJ Moyes, Business Manager Lance Olson, Director of Public Works Nicole Rourke, Director of Government/Public Affairs Natalie Sharp, Administrative Support Analyst Brooke Stream, Human Resources Director Polly Walker, Manager Organizational Performance & Innovation David Weiser, Assistant Director of Finance Melissa Wright, City Auditor III. PUBLIC COMMENT There were no public comments presented. Audit Committee Meeting Page 2 of 6 Wednesday, September 6, 2023 – Minutes IV. ACCEPTANCE OF AGENDA (Motion) Councilman Dan Stewart moved to accept the agenda, as presented. The roll call vote favoring passage was: Those voting aye: Chair Dan K. Shaw, Councilman Dan H. Stewart, and Member Michael Hiltz. Those voting nay: (None). Those absent: Bryan Allison and Mayor Michelle Romero. Those abstaining: (None). V. NEW BUSINESS 1 MINUTES AUDIT COMMITTEE MEETING JUNE 7, 2023 INTERNAL AUDIT Audit Committee Meeting minutes of June 7, 2023. (Motion) Member Michael Hiltz moved to accept the Audit Committee Meeting minutes of June 7, 2022, as presented. The roll call vote favoring passage was: Those voting aye: Chair Dan K. Shaw, Councilman Dan H. Stewart, and Member Michael Hiltz. Those voting nay: (None). Those absent: Bryan Allison and Mayor Michelle Romero. Those abstaining: (None). 2 DRAFT FOLLOW-UP AUDIT REPORT DEPARTMENT OF UTILITY SERVICES WATER SERVICES INTERNAL AUDIT Receive and approve draft follow-up audit report of the Department of Utility Services Water Services. 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 the Department of Utility Services Water Services. She said the Committee first approved the audit in September 2021, and from that audit, nine recommendations were made. Ms. Wright said she was happy to announce that all nine of the recommendations were implemented. Audit Committee Meeting Page 3 of 6 Wednesday, September 6, 2023 – Minutes (Motion) Councilman Dan Stewart moved to approve the draft follow-up audit report of the Department of Utility Services Water Services. The roll call vote favoring passage was: Those voting aye: Chair Dan K. Shaw, Mayor Michelle Romero, Councilman Dan H. Stewart, and Member Michael Hiltz. Those voting nay: (None). Those absent: Bryan Allison. Those abstaining: (None). 3 DRAFT FOLLOW-UP AUDIT REPORT PUBLIC WORKS DEPARTMENT CITY SHOP INVENTORY INTERNAL AUDIT Receive and approve draft follow-up audit report of the Public Works Department City Shop Inventory. 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 the Public Works Department (PW) City Shop Inventory. She said the original audit contained four recommendations, all of which have been implemented by PW staff. Following the inquiry of Chair Dan K. Shaw regarding how PW tracks and monitors inventory loss, Lance Olson, Director of Public Works, detailed the reporting his staff utilizes to track inventory. A discussion ensued regarding the industry standard regarding the use of personal tools by mechanics and how the City accounts for that practice with their staff and tool management considerations. (Motion) Mayor Michelle Romero moved to approve the draft follow-up audit report of the Public Works Department City Shop Inventory. The roll call vote favoring passage was: Those voting aye: Chair Dan K. Shaw, Mayor Michelle Romero, Councilman Dan H. Stewart, and Member Michael Hiltz. Those voting nay: (None). Those absent: Bryan Allison. Those abstaining: (None). Audit Committee Meeting Page 4 of 6 Wednesday, September 6, 2023 – Minutes 4 DRAFT FOLLOW-UP AUDIT REPORT PUBLIC WORKS DEPARTMENT CAPITAL CONSTRUCTION PROJECT - AMERICA FIRST CENTER INTERNAL AUDIT Receive and approve draft follow-up audit report of the Public Works Department Capital Construction Project - America First Center. 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 follow-up audit report of the Public Works Department Capital Construction Project - America First Center. She noted the America First Center (AFC) was previously known as Lifeguard Arena when the audit was originally ordered. Ms. Wright stated the original audit contained four recommendations, two recommendations relative to the Parks and Recreation Department (P&R) and two recommendations relative to the Public Works Department (PW). She reported that all four recommendations have been implemented by both the P&R and the PW staff. Following the inquiry of Chair Dan K. Shaw regarding whether the City has specific personnel assigned to monitoring the compliance of contracts, a discussion ensued regarding how the various City departments oversee the compliance of the contracts they originate, including the contract created for the AFC. Ms. Wright said her team is in the process of initiating an audit of citywide contracts and said she could include a review of standardizing the process or increasing consistency of contract compliance citywide. Responding to the questions of Chair Shaw regarding whether the audit reviewed the voucher process for free skate opportunities and City’s staff’s understanding of the process, Ms. Wright said it did. (Motion) Chair Dan K. Shaw moved to approve the draft follow-up audit report of the Public Works Department Capital Construction Project - America First Center. The roll call vote favoring passage was: Those voting aye: Chair Dan K. Shaw, Mayor Michelle Romero, Councilman Dan H. Stewart, and Member Michael Hiltz. Those voting nay: (None). Those absent: Bryan Allison. Those abstaining: (None). Audit Committee Meeting Page 5 of 6 Wednesday, September 6, 2023 – Minutes 5 INTERNAL AUDIT ANNUAL PERFORMANCE REPORT FY23 INTERNAL AUDIT Receive and approve Internal Audit Annual Performance Report FY23. Melissa Wright, City Auditor, referred to the Internal Audit Annual Performance Report FY23 document included in the backup to provide a summary this item. A discussion ensued regarding the Committee’s thoughts and feedback on the report. Chair Dan K. Shaw stated he believes it is important for the Committee to be mindful of the amount of City departments doing more with less, including the Audit Team and their efforts to keep up with the growth of City departments and the increasing scope of their work. (Motion) Councilman Dan Stewart moved to approve the Internal Audit Annual Performance Report FY23, as presented. The roll call vote favoring passage was: Those voting aye: Chair Dan K. Shaw, Mayor Michelle Romero, Councilman Dan H. Stewart, and Member Michael Hiltz. Those voting nay: (None). Those absent: Bryan Allison. Those abstaining: (None). VI. CHAIRMAN\MEMBER COMMENTS There were no Chairman\Member comments presented. VII. SET NEXT MEETING The next meeting was set for December 6, 2023, at 3:00 p.m. VIII. PUBLIC COMMENT There were no public comments presented. Audit Committee Meeting Page 6 of 6 Wednesday, September 6, 2023 – Minutes IX. ADJOURNMENT There being no further business to be discussed, Chair Dan K. Shaw adjourned the meeting at 3:24 p.m. Respectfully submitted, /s/ Andre Dixon Andre Dixon, Acting Manager of Council and Commission Services

Agenda

CITY OF HENDERSON AUDIT COMMITTEE AGENDA Wednesday, September 6, 2023 Mayor and Council Boardroom 3:00 PM 240 Water Street Meeting Inquiries: (702) 267-1880 Henderson, Nevada 89015 For those requiring special assistance or accommodation to attend or participate in this meeting, arrangements for a sign language interpreter or services necessary for effective communication for qualified persons with disabilities should be made as soon as possible, but no later than 72 hours before the scheduled event. Please contact Melissa Wright at (702) 267-1880 or TTY: 7-1-1 at least 72 hours in advance to request a sign language interpreter. You may also submit your request by using Contact Henderson. The Chairman reserves the right to hear agenda items out of order, combine two or more agenda items for consideration, remove an item from the agenda, or delay discussion relating to an item on the agenda at any time. Public comment will be taken at the designated Public Comment periods. Individuals will be limited to three (3) minutes and spokespersons for a group will be limited to ten (10) minutes at the discretion of the Chairman. The Chairman reserves the right to curtail abusive, offensive, inflammatory or repetitive comments that disrupt, disturb or otherwise impede the orderly conduct of the meeting. See NRS 241.030(4)(a). Examples of disruptive conduct include, without limitation, yelling, stamping of feet, whistles, applause, heckling, name calling, use of profanity, personal attacks, physical intimidation, threatening use of physical force, assault, battery, or any other acts intended to impede the meeting or infringe on the rights of the board and/or committee members, City staff, or meeting participants. Backup materials for agenda items can be found in the Office of the City Clerk or on the City's website at: http://www.cityofhenderson.com. To request backup materials, please contact Melissa Wright at (702) 267-1880. I. CALL TO ORDER II. CONFIRMATION OF POSTING AND ROLL CALL Audit Committee Meeting Page 2 of 4 Wednesday, September 6, 2023 - Agenda III. PUBLIC COMMENT Public Comment during this portion of the agenda must be limited to matters on the agenda. Individuals will be limited to three (3) minutes and spokespersons for a group will be limited to ten (10) minutes at the discretion of the Mayor/Chair. The Mayor/Chair reserves the right to curtail abusive, offensive, inflammatory or repetitive comments that disrupt, disturb or otherwise impede the orderly conduct of the meeting. In addition, any person willfully disrupting the meeting may be removed from the room by the presiding officer. See NRS 241.030(4)(a). Examples of disruptive conduct include, without limitation, yelling, stamping of feet, whistles, applause, heckling, name calling, use of profanity, personal attacks, physical intimidation, threatening use of physical force, assault, battery, or any other acts intended to impede the meeting or infringe on the rights of the Committee members, City staff, or meeting participants. IV. ACCEPTANCE OF AGENDA (For Possible Action) V. NEW BUSINESS 1 MINUTES AUDIT COMMITTEE MEETING JUNE 7, 2023 INTERNAL AUDIT For Possible Action. RECOMMENDATION: Adopt Audit Committee meeting minutes of June 7, 2023. 2 DRAFT FOLLOW-UP AUDIT REPORT DEPARTMENT OF UTILITY SERVICES WATER SERVICES INTERNAL AUDIT For Possible Action. RECOMMENDATION: Approve Receive and approve draft follow-up audit report of the Department of Utility Services Water Services. Audit Committee Meeting Page 3 of 4 Wednesday, September 6, 2023 - Agenda 3 DRAFT FOLLOW-UP AUDIT REPORT PUBLIC WORKS DEPARTMENT CITY SHOP INVENTORY INTERNAL AUDIT For Possible Action. RECOMMENDATION: Approve Receive and approve draft follow-up audit report of the Public Works Department City Shop Inventory. 4 DRAFT FOLLOW-UP AUDIT REPORT PUBLIC WORKS DEPARTMENT CAPITAL CONSTRUCTION PROJECT - AMERICA FIRST CENTER INTERNAL AUDIT For Possible Action. RECOMMENDATION: Approve Receive and approve draft follow-up audit report of the Public Works Department Capital Construction Project - America First Center. 5 INTERNAL AUDIT ANNUAL PERFORMANCE REPORT FY23 INTERNAL AUDIT For Possible Action. RECOMMENDATION: Approve Receive and approve Internal Audit Annual Performance Report FY23. VI. CHAIRMAN\MEMBER COMMENTS The Chairman and Members may speak on any subject under this section of the agenda. Chairman and Members may comment on matters including, without limitation, future agenda items, upcoming meeting dates, and meeting procedures. Comments made cannot be acted upon or discussed at this meeting, but may be placed on a future agenda for consideration. VII. SET NEXT MEETING Audit Committee Meeting Page 4 of 4 Wednesday, September 6, 2023 - Agenda VIII. PUBLIC COMMENT Items discussed under this Public Comment period cannot be acted upon at this meeting, but may be referred to a future agenda for consideration. Individuals will be limited to three (3) minutes and spokespersons for a group will be limited to ten (10) minutes, at the discretion of the Chairman. The Chairman reserves the right to curtail abusive, offensive, inflammatory or repetitive comments that disrupt, disturb or otherwise impede the orderly conduct of the meeting. In addition, any person willfully disrupting the meeting may be removed from the room by the presiding officer. See NRS 241.030(4)(a). Examples of disruptive conduct include, without limitation, yelling, stamping of feet, whistles, applause, heckling, name calling, use of profanity, personal attacks, physical intimidation, threatening use of physical force, assault, battery, or any other acts intended to impede the meeting or infringe on the rights of the board and/or committee members, City staff, or meeting participants. IX. ADJOURNMENT Posted not later than 9:00 a.m. of the third working day before the meeting, at the following locations: City Hall, 240 South Water Street www.cityofhenderson.com https://notice.nv.gov

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