[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6541745,"mediaKeyId","5888295-a9c78492a9c32d1cee8ac9a00679ef14","parentId",5888295,"title","City auditor outlines current and planned audits, including HR separations and municipal court funds","audioSeconds",92,"startMs",2365580,"endMs",2458000,"viewUrl","/Search/View?dp=1&key=5888295-a9c78492a9c32d1cee8ac9a00679ef14&start=2365&end=2458","thumbnailUrl","https://assets.pipeline.soar.com/5888295-a9c78492a9c32d1cee8ac9a00679ef14/thumbnail_2365580.jpg","articleUrl","/articles/6541745/Las-Vegas/Clark-County/Nevada/City-auditor-outlines-current-and-planned-audits-including-HR-separations-and-municipal-court-funds","mediaUrl","https://secure.pipeline.soar.com/6541745-c539cf4a14e0a3cd93d4962a26cc42af/orig.mp4?Expires=1773707949&Signature=odf8qsKk15m5jcB3Lj5tvi27SDqyOxsKxdXqTnHpstvlITpcLgxXIlD~b2YHsL-yOFyHxUnVFF9trV7YkU390nMQtrhodW2QvymQ-MYjGnajXWBDHLWp5bE-3Mff0fgzUrNQIsEd6QO5S1Dr0xqQcouvYp1PvegLQ7xgj~9vupSYoKsSC~hzshgpIMM2jd5nebajLwxHy7zdM9XY27FnhI2zXyFTwRuvgOPGRm20BMYbSHrMcmpzdqR3GP-uBaAhI2ppF77xJIXZNGNJB4b1qx1tIJv9XK47koSDFi7c8mOuNfyztpOVZMV-BtUy35ny5vb319tSQbEB8kiQ2Qp0~Q__&Key-Pair-Id=KUT5TJCACFTXG","author","City of Las Vegas, NV","date","2025-10-06T16:53:14Z","article","Brian Smith, the city auditor, told the Audit Oversight Committee on Oct. 6 that several audits are in progress and that staff expect draft reports soon.

Smith said auditors have a draft report on the employee separation process in human resources and are finalizing a report on the municipal court’s witness-fee fund; both are expected to be released within the coming month. He said field work is under way for an audit of mobile communication devices managed by IT, led by the office’s IT auditor.

Smith described the audit planning process for upcoming audits in purchasing, municipal court, and public works. He said auditors meet with department directors to refine scope and solicit input from council members before opening an audit. “Once we open up the audit, we can share that scope with you at the next meeting,” Smith said.

Committee members asked when scope documents would be shared. Smith said the office will complete planning steps, meet with directors, and share the scope at the next committee meeting; he also said the auditors welcome council input as part of planning.

There was no vote on this report; the item was informational only.","mediaType","Video","parentTitle","CLV 10-06-2025 Audit Oversight Committee Meeting","oneSentenceSummary","At the Oct. 6 meeting the auditor said draft reports on HR separation processes and the municipal court witness-fee fund are in review and expected to be issued within a month; fieldwork continues on a mobile communications-device audit and planning will define scopes for upcoming purchasing, municipal court, and public works audits.","taxTitle","Las Vegas , Clark County, Nevada","taxId",2670,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6541750,"City auditors report 76 of 84 recommendations cleared; one finance policy awaits union sign-off",156,326370,482450,"/Search/View?dp=1&key=5888295-a9c78492a9c32d1cee8ac9a00679ef14&start=326&end=482","https://assets.pipeline.soar.com/5888295-a9c78492a9c32d1cee8ac9a00679ef14/thumbnail_326370.jpg","/articles/6541750/Las-Vegas/Clark-County/Nevada/City-auditors-report-76-of-84-recommendations-cleared-one-finance-policy-awaits-union-sign-off","https://secure.pipeline.soar.com/6541750-6b97ec1d414ddf66d22ee11c247bd409/orig.mp4?Expires=1773707949&Signature=M7BS8z2ldkJSZG6i8IJ8dNmxEuifq~MQ8RcgFt7HdKDDq3CKiGRWzOJGsuepVEOE66f2bU453ynXE9mbhHMDATMpcJvlYhErVQvGdxSiRGg2V56YkCZE4RpCVj3eCICaKQ4abNj10f-jMfmoe~B4~Mh3195nGcIID7FcEFiWIHiz8~M1ftuajTQKcU2aRw5x9RJLpynKzeR5M6ecZACYCpkBIiwd7-U0htMxSBEHCVBeROInktA2l3hZV6n5XzpuCuMZPAXc7xiQc2rTWdJnINIx5MbKJjOd1sMFc9BQ4xXR-zQqTtErApDLOpt~jUmAuwT8C~1u9yjd7Ssfpo~ymg__&Key-Pair-Id=KUT5TJCACFTXG","Brian Smith, the city auditor, told the Las Vegas Audit Oversight Committee on Oct. 6 that auditors have closed 76 of 84 recommendations issued to city departments over the last three years.

Smith described how the office classifies recommendations: “not due” until the management-provided completion date passes, “incomplete” once that date passes without verification, “verification in process” while auditors review department work, and “complete” when auditors confirm the recommendation was addressed. He said no items are currently classified as incomplete, seven are not due, and one is in verification.

The single recommendation in verification involves a citywide cash-handling procedure that finance rewrote and will relabel the “payment collection policy.” Smith said finance updated the policy in response to the 2023 payment-collections audits and that auditors will close the recommendation after final approval. “We will end up closing out this recommendation once the policy and procedure has been approved,” he said.

Corey DeMille, treasury section manager, told the committee he plans one-on-one sessions with departments after the policy is finalized to review changes and roll out a new checklist departments will complete to confirm they understand required internal controls.

Committee members asked about timing. Smith said the policy update grew into a comprehensive rewrite and required the formal approval steps the city follows for policy adoption. Councilwoman Kelly asked about training; DeMille replied that he will meet individually with departments and compare the old and new policies to show what changed.

Committee presenters also summarized other audit follow-ups: IT completed all seven recommendations from last summer’s inventory-and-asset-audit, Parking Services implemented 14 recommendations from a March 2024 audit, and Community Development implemented six recommendations from a June 2025 business-licensing compliance audit (the department reported licensing 88% of identified fourplex homes as of Aug. 28, 2025). Several other departmental audits and follow-ups were reported as complete or on schedule during the same agenda item.

The committee voted to accept the audit-status report as presented.","At an Oct. 6 Audit Oversight Committee meeting, City Auditor Brian Smith said auditors have closed 76 of 84 recommendations issued over the past three years; seven recommendations are not yet due and one—an updated payment-collection policy in finance—is in verification pending union approval.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6541741,"Fraud hotline sees 36 reports since launch; one ongoing city investigation reported",263,2816050,3080000,"/Search/View?dp=1&key=5888295-a9c78492a9c32d1cee8ac9a00679ef14&start=2816&end=3080","https://assets.pipeline.soar.com/5888295-a9c78492a9c32d1cee8ac9a00679ef14/thumbnail_2816050.jpg","/articles/6541741/Las-Vegas/Clark-County/Nevada/Fraud-hotline-sees-36-reports-since-launch-one-ongoing-city-investigation-reported","https://secure.pipeline.soar.com/6541741-c5ebd78ed8362cccdbf77c7b8544b7df/orig.mp4?Expires=1773707949&Signature=Eh27OwUMLZ1hFA8W-1VrhZ4fkdmVAQq-YqMBeBgrFhFdXbUtPkTXS2Bh0SdU1Ob4GvWA5MZnwpvyTogHoH-cZg1t4xQ3v5cmibm22t67WaJcrThrz1qEh3hZctON~n1MqFzd-9Pz0H1nZedeh99SohT3qwUVVsx20dOqhfe0j7J5d1lwh0WMf6QfLgoH1Ka3kU3jzEuDkvBdtXwwwdPYOPZS2GHks1FyMF60WwanUnjJv~FX08tvhnBvpTT5lTHWfb-DQERfwUufTlXxT5hNT3lU17g2P0~zfYE1w~UEeNYSE0-y2z3ERY1wTsz~X2Sr-6468Co-v6j42KWDvMaekA__&Key-Pair-Id=KUT5TJCACFTXG","Joe Throneberry, senior forensic auditor, updated the Audit Oversight Committee on Oct. 6 on the city’s fraud-prevention and detection program.

Throneberry said the hotline—launched Sept. 23, 2024—is available 24/7 by phone and online, accepts anonymous submissions in multiple languages, and routes incoming reports through an ethics case system to the city manager, city attorney and city auditor for triage. “The fraud hotline now is accessible anonymously. You can identify yourself and with it being available internally and externally is available to anyone who wishes to report information,” Throneberry said.

Throneberry said the city has placed fraud posters and QR codes in departments, distributes notices in weekly employee emails, and plans additional communications around fraud awareness in November. He said the fraud committee (city manager, city attorney, city auditor) meets monthly to review reports and delegate responses.

As of the Oct. 6 meeting, Throneberry said 36 incidents had been reported since the hotline opened. He said most reports have been referrals—guiding citizens to the appropriate agency, such as the Las Vegas Metropolitan Police Department for identity-theft complaints—and that one matter is currently an open investigation that will be reported to committee members at the appropriate time. Brian Smith said the three recipients of hotline emails review submissions quickly and respond to reporters within 24 business hours in practice.

Throneberry said the office will provide an annual calendar-year report summarizing hotline activity and that auditors will participate in fraud investigations when appropriate to identify control failures and recommend policy changes.","The city's fraud hotline, launched Sept. 23, 2024, received 36 reports through Oct. 6, 2025; most were referrals or external matters, and one report remains open and under investigation, officials said at the Audit Oversight Committee meeting.","actionData","errors"]

Article not found

City auditor outlines current and planned audits, including HR separations and municipal court funds

City auditors report 76 of 84 recommendations cleared; one finance policy awaits union sign-off

Fraud hotline sees 36 reports since launch; one ongoing city investigation reported