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