NRS 218G.200 – Audits of state agencies required; duty of agency personnel to assist in audit.

1. The Legislative Auditor shall perform a postaudit of all accounts, funds and other records of all agencies of the State to determine one or any combination of the following: (a) Whether the financial statements of the audited agency comply with generally accepted principles of accounting. (b) The honesty and integrity of fiscal affairs, the […]

NRS 218G.210 – Duty of agency personnel to make all information available; duty extends to confidential information; exceptions.

1. Except as provided in subsection 2, upon the request of the Legislative Auditor or the Legislative Auditor’s authorized representative, all officers and employees of the agencies of the State shall make available to the Legislative Auditor all their books, accounts, claims, reports, vouchers or other records of information, confidential or otherwise, necessary, irrespective of […]

NRS 218G.220 – Duty of State Controller and agency personnel to submit financial statements.

The State Controller or the head of any agency of the State, and any employee or agent thereof, acting by, for or on account of such agency or officer receiving, paying or otherwise controlling any public money in the State of Nevada, in whole or in part, whether the money is provided by the State […]

NRS 218G.230 – Discussion of preliminary report with audited agency; inclusion of agency’s explanation or rebuttal in final report; presentation and distribution of final report when Legislature in regular session.

1. The Legislative Auditor or the Legislative Auditor’s authorized representative shall furnish a copy of the preliminary report of the audit to the head of the audited agency and discuss the report with the head of the agency. The head of the agency shall submit to the Legislative Auditor, within 10 days after the discussion, […]

NRS 218G.240 – Presentation and distribution of final report to Legislative Commission; adoption of additional procedures; restrictions on disclosure before presentation.

1. The Legislative Auditor shall present a final written report of each audit to the Legislative Commission and furnish copies to all Legislators, other appropriate state officers and the head of the agency audited. 2. The Legislative Commission may by regulation provide for the: (a) Presentation of the final written report of each audit to […]

NRS 218G.250 – Notice to agency of acceptance of final report; submission of plan for corrective action.

1. The Legislative Commission or the Audit Subcommittee shall notify an agency of the State of its acceptance of a final written report of an audit by the Legislative Auditor that concerns the agency and contains any recommendations for corrective action. Within 60 working days after the receipt of notification, if corrective action is recommended […]

NRS 218G.260 – Order to withhold appropriated money from agency for failure to submit or comply with plan for corrective action.

1. The Director of the Office of Finance shall enforce the provisions of paragraph (c) of subsection 1 of NRS 218G.250. 2. The Director of the Office of Finance may, if the Director determines that such an order is necessary and in the public interest, order the withholding of any portion of the money appropriated […]

NRS 218G.270 – Report on agency’s implementation of recommendations made by Legislative Auditor; review of report.

1. Each person who submits a plan pursuant to paragraph (a) or (b) of subsection 1 of NRS 218G.250 shall, within 6 months after submission of the plan, submit to the Legislative Auditor a report specifying the extent to which the recommendations of the Legislative Auditor have been carried out, the extent to which the […]