Audit Committee
Regular MeetingHenderson, NV · September 18, 2024
Minutes
CITY OF HENDERSON
AUDIT COMMITTEE
Wednesday, September 18, 2024
I. CALL TO ORDER
Chair Dan K. Shaw called the City of Henderson Audit Committee meeting to
order at 11:31 a.m. in the Mayor and Council Board Room, 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
Councilman Dan Stewart
ABSENT: Mayor Michelle Romero
Bryan Allison
STAFF: Jennifer Curry-Eke, Risk Manager
Richard Derrick, City Manager/CEO
David Furber, Senior Internal Auditor
Maria Gamboa, Director of Finance
Stephanie Garcia-Vause, Chief Strategy Officer/Asst CM
Mark Hardy, Consistent Services Asst. II
Jonathan Lal, Business License Auditor
Nick McLemore, Public Works Administrative Manager
Paul McPhee, Senior Internal Auditor
Javier Mendez, Assistant Director of Human Resources
Russell Nelson, Director of Information Technology
Michelle Reese, Deputy City Clerk
Brian Reeve, Assistant City Attorney III
Rosa Reynolds, Administrative Manager
Matthew Rice, Senior Internal Auditor
Natalie Sharp, Administrative Support Analyst
Brooke Stream, Director of Human Resources
David Weiser, Assistant Director of Finance
Troy Westover, Facilities Manager
Melissa Wright, City Auditor
III. PUBLIC COMMENT
There were no public comments presented.
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Wednesday, September 18, 2024 – Minutes
IV. ACCEPTANCE OF AGENDA
(Motion)
Councilman Dan Stewart moved to accept the agenda as presented. The vote
favoring approval was unanimous. Chair Dan K. Shaw declared the motion
carried.
V. NEW BUSINESS
1 MINUTES
AUDIT COMMITTEE MEETING
JUNE 17, 2024
INTERNAL AUDIT
(Motion)
Michael Hiltz moved to approve the Audit Committee meeting minutes of
June 17, 2024.
The vote favoring approval was unanimous. Chair Dan K. Shaw declared the
motion carried.
2 DRAFT FOLLOW-UP AUDIT REPORT
FINANCE DEPARTMENT
MARIJUANA REVENUES
INTERNAL AUDIT
Melissa Wright, City Auditor, gave a presentation and provided a summary of
the draft follow-up audit report of the Finance Department Marijuana Revenues
issued on March 8, 2023. She stated corrective action was taken to address the
recommendations contained in the original report and commended the Finance
Department, City Attorney’s Office, and Henderson Police Department for their
efforts to address the recommendations.
(Motion)
Councilman Dan Stewart moved to approve the draft follow-up audit report of
the Finance Department Marijuana Revenues.
(Vote)
The vote favoring approval was unanimous. Chair Dan K. Shaw declared the
motion carried.
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Wednesday, September 18, 2024 – Minutes
3 DRAFT FOLLOW-UP AUDIT REPORT
PUBLIC WORKS DEPARTMENT
CAPITAL CONSTRUCTION PROJECT- LEE'S FAMILY FORUM
(FORMERLY KNOWN AS DOLLAR LOAN CENTER)
INTERNAL AUDIT
Melissa Wright, City Auditor, gave a presentation and provided a summary of
the draft follow-up audit report of the Public Works Department Capital
Construction Project - Lee's Family Forum (formerly known as Dollar Loan
Center) issued on June 7, 2023. She stated corrective action was taken to
address the three recommendations contained in the original report and
commended the Public Works Department and Communications Department for
their efforts to address the recommendations.
(Motion)
Councilman Dan Stewart moved to approve the draft follow-up audit report of
the Public Works Department Capital Construction Project - Lee's Family Forum
(formerly known as Dollar Loan Center).
(Vote)
The vote favoring approval was unanimous. Chair Dan K. Shaw declared the
motion carried.
4 DRAFT AUDIT REPORT
DEPARTMENT OF INFORMATION TECHNOLOGY
CYBER RESILIENCY
INTERNAL AUDIT
Melissa Wright, City Auditor, gave a presentation and provided a summary of
the draft audit report of the Department of Information Technology Cyber
Resiliency. She commended the Department of Information Technology on the
phishing exercises in place and noted the following recommendations:
Review all policies, procedures, and technical guides to ensure that they
are accurate, consistent, and reflect current processes.
Assign staff to ensure cyber incident reports, the after-action reports, and
the incident response tracking worksheet are completed and maintained.
Assign staff to review the Cyber Security Incident Contact Listing every
two months and update, as necessary, to ensure information is current.
Conduct and document annual unannounced tests of the CSIRP to
ensure that the computer security incident response team is prepared to
respond to a security incident should one occur.
Instruct staff to ensure that the Backup Restore Testing log is completed
to document the results of quarterly backup recoverability testing.
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A discussion ensued regarding the following:
Cybersecurity Insurance
Artificial intelligence
Notable scams and security breaches
Employee phishing training success
(Motion)
Michael Hiltz moved to approve the draft audit report of the Department of
Information Technology Cyber Resiliency.
(Vote)
The vote favoring approval was unanimous. Chair Dan K. Shaw declared the
motion carried.
5 INTERNAL AUDIT
ANNUAL PERFORMANCE REPORT
FY2024
INTERNAL AUDIT
Melissa Wright, City Auditor, gave a presentation and provided a summary of
the Internal Audit Annual Performance Report FY24.
(Motion)
Michael Hiltz moved to approve the Internal Audit Annual Performance Report
FY24.
(Vote)
The vote favoring approval was unanimous. Chair Dan K. Shaw declared the
motion carried.
VI. CHAIRMAN\MEMBER COMMENTS
There were no Chair/Member comments presented.
VII. SET NEXT MEETING
The next meeting was set for December 11, 2024, at 11:30 am.
VIII. PUBLIC COMMENT
There were no public comments presented.
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Wednesday, September 18, 2024 – Minutes
IX. ADJOURNMENT
There being no further business to be discussed, Chair Dan K. Shaw adjourned
the meeting at 12:02 p.m.
Respectfully submitted,
/s/ Michelle Reese
Michelle Reese
Deputy City Clerk
Agenda
CITY OF HENDERSON
AUDIT COMMITTEE
CORRECTED AGENDA
Wednesday, September 18, 2024 Mayor and Council Boardroom
11:30 AM CORRECTION 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
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
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Wednesday, September 18, 2024 - Agenda
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 17, 2024
INTERNAL AUDIT
For Possible Action.
RECOMMENDATION: Approve
Audit Committee meeting minutes of June 17, 2024.
2 DRAFT FOLLOW-UP AUDIT REPORT
FINANCE DEPARTMENT
MARIJUANA REVENUES
INTERNAL AUDIT
For Possible Action.
RECOMMENDATION: Approve
Receive and approve draft follow-up audit report of the Finance Department
Marijuana Revenues.
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Wednesday, September 18, 2024 - Agenda
3 DRAFT FOLLOW-UP AUDIT REPORT
PUBLIC WORKS DEPARTMENT
CAPITAL CONSTRUCTION PROJECT- LEE'S FAMILY FORUM
(FORMERLY KNOWN AS DOLLAR LOAN CENTER)
INTERNAL AUDIT
For Possible Action.
RECOMMENDATION: Approve
Receive and approve draft follow-up audit report of the Public Works
Department Capital Construction Project - Lee's Family Forum (formerly known
as Dollar Loan Center).
4 DRAFT AUDIT REPORT
DEPARTMENT OF INFORMATION TECHNOLOGY
CYBER RESILIENCY
INTERNAL AUDIT
For Possible Action.
RECOMMENDATION: Approve
Receive and approve draft audit report of the Department of Information
Technology Cyber Resiliency.
5 INTERNAL AUDIT
ANNUAL PERFORMANCE REPORT
FY2024
INTERNAL AUDIT
For Possible Action.
RECOMMENDATION: Approve
Receive and approve Internal Audit Annual Performance Report FY24.
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
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Wednesday, September 18, 2024 - 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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