Audit finds Las Vegas constable’s office broke state law

The Las Vegas Township constable's office, already facing public scrutiny over a failed TV pilot in which staff used colorful language, has commingled funds and broken state law, auditors have reported.

The audit found that a payroll account used to pay deputy salaries also is being used for office purchases.

No criminal charges are expected to result from the audit, but the office could be forced to adhere to Clark County accounting practices.

The County Commission recently blasted Constable John Bonaventura for the video posted online pitching a reality show on the office. Bonaventura said the office did not support the video and would not move forward with the show, his deputies said.

The constable's office is responsible for serving court papers and carrying out evictions, among other duties.

County management received a spreadsheet from the constable's office last year that "reflected differences between revenue posted in the general ledger and actual revenue reported by the constable's office," prompting the audit.

The audit noted a violation of state law because the constable's quarterly report from July 2010 to September 2011 does not match the monthly revenue recorded by the county.

County officials conducted the audit for the period of July 1, 2010, through Aug. 31, 2011, and found $199,159 in nonpayroll expenditures including purchases for uniforms, polo shirts, cellphone service, Tasers, bottled water, car washes, general liability insurance, auto insurance, business cards and rubber stamps.

State law does not clearly define payroll-related expenditures and says only that constables are responsible for compensating their deputies. The audit recommends that Bonaventura and the county's finance department meet and agree on what would be "acceptable expenditures for the payroll account."

Calls to Bonaventura went unreturned Tuesday. However, a letter from his office attached to the final audit shows he disagrees with the findings because the account has been renamed to include "other professional services."

County officials deemed that response "insufficient" because the audit calls for a meeting with the finance department to outline the expenditures that are allowed to go through that account, not just to relabel it.

Angela M. Darragh, county audit director, wrote that while revenue transactions and agency funds are properly recorded and deposited and expenditures are properly accounted for, the payroll account including nonpayroll purchases could "increase the risk to county assets."

Commissioner Steve Sisolak said he was concerned that some purchases were categorized as payroll. The issue will be up for discussion at the committee's next meeting on Jan. 24, he said.

Other issues include a lack of communication among the constable's office, the county's information technology department and vendors regarding outdated software for recording purchases and calculating receipts and commissions.

Total reported revenue including interest for the constable's office was $3,992,697 for fiscal year 2010 and $3,904,428 for fiscal 2011. Total salaries, benefits and operating expenses were $4,262,635 in 2010 and $4,409,456 in 2011, according to the audit.

Contact reporter Kristi Jourdan at kjourdan@reviewjournal.com or 702-455-4519.