Clark County audit finds unpaid fees

The Clark County Audit Department reports that the Public Administrator’s Office has failed to remit $623,000 in collected service fees to the county since March 2024. The report, covering January 2024 through August 2026, identifies this lapse as part of a pattern of operational failures that the auditors rated high risk in six of eight categories.

The office, which manages estates of residents who die without a qualified administrator, currently holds 105 sets of human cremated remains with no plan for disposal. Auditors noted that keeping remains in storage for more than two years without a disposition strategy is neither considerate nor ethical. The county’s designated crypt space is full, forcing the office to keep associated estate cases open until the remains are interred.

Beyond the remains, the office has left nearly 1,900 estate cases open. Of these, 1,106 are older than two years. A sample of 30 of the oldest cases showed no activity in the six months prior to June 30, 2026. The office also holds 147 vehicles, 81 of which have been in custody for more than three years. The impound lots are near capacity and lack shade.

Financial records show the office has not sent auction proceeds to the county since July 2021. As of March 5, 2026, the office held 289 physical checks, 229 of which were older than 180 days. Four of these checks were for at least $10,000 each, with the largest valued at $42,018. Auditors stated that the public administrator is the only person who fully understands the remittance process.

Security protocols for stored property also drew criticism. A single vault technician holds sole responsibility for inventory audits and can change records without witness approval. The office produced evidence of only two limited vault audits for 2024 and 2025. Auditors could not locate one of 30 sampled items, a laptop taken into custody in 2020. The audit found that six people signed out vault keys in a year, including two coordinators who can authorize property donations.

County Chief Communications and Strategy Officer Jennifer Cooper said in an email that the Audit Committee directed the public administrator to work immediately with county management on an action plan. The county stated that it has worked for years to resolve the issues, which it described as challenging to manage with elected leadership. The committee asked the Audit Department to provide a follow-up report at the start of next year.

Public Administrator Rita Reid, who has led the office since January 2023, did not respond to a message seeking comment. Her term ends December 31, 2026. Voters will select her successor on Tuesday, with Democrat Stephanie Itkin-Goodman facing Republican Michael Murphy. The next term begins January 4, 2027, and the audit states the new administrator will be responsible for corrective actions.