As used in NRS 353A.031 to 353A.100, inclusive, unless the context otherwise requires, the words and terms defined in NRS 353A.034 and 353A.036 have the meanings ascribed to them in those sections. (Added to NRS by 1999, 2887; A 2001, 944)
“Administrator” means the Administrator of the Division. (Added to NRS by 1999, 2887)
“Division” means the Division of Internal Audits of the Office of Finance. (Added to NRS by 1999, 2887)
1. The Executive Branch Audit Committee is hereby created. 2. The Committee must consist of one member who is a representative of the general public appointed by the Governor, who has at least 5 years of progressively responsible experience in the field of auditing and who does not engage in business with any agency, and […]
1. The Administrator must: (a) Be a certified public accountant certified by this state or a public accountant qualified pursuant to chapter 628 of NRS to practice public accounting in this state; (b) Be a certified internal auditor or government auditing professional; or (c) Have a master’s degree in business administration, accounting, finance or a […]
The Administrator shall: 1. Report to the Director. 2. Develop long-term and annual work plans to be based on the results of periodic documented risk assessments. The annual work plan must list the agencies to which the Division will provide training and assistance and be submitted to the Director for approval. Such agencies must not […]
1. The Director shall: (a) Establish a telephone number at which a person may confidentially report to the Division information relating to abuse, fraud or waste with respect to public money received and used by an agency or contractor; and (b) Create a written notice that: (1) Clearly identifies the telephone number established pursuant to […]
1. The Division shall: (a) Determine the adequacy of the system of internal accounting, administrative control and financial management of each agency to which the Division provides training and assistance. (b) Adopt regulations, approved by the Committee, requiring the provision of training to any employee of an agency who is responsible for administering budgetary accounts. […]
1. Within 90 days after the end of each fiscal year, the Administrator shall submit an annual report to the Committee for its approval which: (a) Lists the agencies to which the Division provided training and assistance; (b) Separately lists any other activities undertaken by the Division that are related to the provision of training […]
1. Except as otherwise provided in subsection 2, upon the request of the Administrator or the Administrator’s authorized representative, all officers and employees of each executive branch agency shall make available to the Division all books, accounts, claims, reports, vouchers or other records of information, confidential or otherwise, in the possession or control of the […]
1. After each audit is completed, the Administrator or the Administrator’s designated representative shall submit a copy of the preliminary findings and recommendations of the audit to the head of the audited agency. Within 10 working days after receipt of the preliminary findings and recommendations, the head of the agency shall submit to the Administrator […]
Within 6 months after the date that the final report is submitted pursuant to NRS 353A.085, if corrective action is recommended for an agency, the Administrator shall determine whether appropriate corrective actions are being taken and whether those actions are achieving the desired result. The Administrator shall inform the Committee and the head of the […]
1. The Administrator shall keep or cause to be kept a complete file of copies of all reports of audits, examinations, investigations and all other reports or releases issued by the Administrator. 2. All working papers from an audit are confidential and may be destroyed by the Administrator 5 years after the report is issued, […]
