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City auditors recommend tighter controls after review of Las Vegas Municipal Court witness fee petty cash
Summary
An internal audit found the Municipal Court’s $4,900 witness fee petty cash fund is properly secured but larger than needed and has procedural gaps; auditors recommended daily reconciliations, limiting access, changing safe combinations and exploring automation.
James Burnett, senior internal auditor, told the Audit Oversight Committee on Jan. 12 that an unannounced count confirmed the existence of a $4,900 petty cash witness fee fund the municipal court maintains for the city attorney’s office. Burnett said the court processed 897 witness payments totaling $34,070 in the fiscal year ended June 30, 2025, and that all payments are recorded in the city’s Atlas Receiving System.
The audit found that cash on hand exceeds recent activity and that some internal control practices need strengthening. Burnett recommended that management reduce the amount of cash kept on hand to better match activity, require daily reconciliations and appropriate ledger coding for replenishments, and evaluate automated alternatives for tracking and disbursing witness fees to improve efficiency while maintaining security.
On physical security, Burnett said the witness fee funds were stored in a safe in an access‑restricted account room but that some employees who do not need access still had it. He reported the safe combination had not been changed in accordance with city policy. The audit recommends terminating unnecessary access, periodically reviewing badge access reports, changing and tracking safe combinations, and recording who holds combinations and when they were changed.
Burnett also found that municipal court cashiers follow established cashier procedures for paying witnesses but that municipal court accounting unit staff were not consistently following certain departmental procedures, including reconciliation responsibilities. He recommended updating department procedures and clarifying roles so accounting staff reliably perform reconciliations.
Committee member Kara Kelly moved to accept the audit report; the committee voted in the affirmative and accepted the report. Burnett said he would be available to answer follow‑up questions and that municipal court management representatives were present during the meeting.
