The Audit Department is an independent department of the County reporting directly to the County Manager. The Department reports on the operations of the County, elected officials and various local agencies. Reports generated by the Audit Department are sent to the County Manager and Board of County Commissioners.
The Audit Department promotes economical, efficient, and effective operations and combats fraud, waste, and abuse by providing management with independent and objective evaluations of operations. The Department examines and reports on the efficiency and effectiveness of County activities and programs. In addition, the Department reviews financial statements that present the results of County financial operations. The Department also helps keep the public informed about the quality of Clark County Management through audit reports.
Additionally, the Department supervises the University Medical Center (UMC) Internal Audit staff. UMC auditors conduct various types of audits and compliance activities. Reports produced by UMC are submitted to UMC's Board of Trustees.
The department is organized into three functional areas:
General Audit
Information Systems (IS) Audit
HIPAA Program Management Office
All audits are conducted in accordance with Generally Accepted Governmental Auditing Standards, promulgated by the Comptroller General of the United States General Accounting Office. The standards pertain to the auditor's professional qualifications, the quality of the audit effort, and the characteristics of professional and meaningful audit reports. The Single Audit Act of 1984 requires that auditors auditing state and local governments that receive federal financial assistance follow these standards.