NRS 353A.025 – Periodic review; biennial report of compliance by agency; biennial report of status of accounting and controls in agencies by Director.
1. The head of each agency shall periodically review the agency’s system of internal accounting and administrative control to determine whether it is in compliance with the uniform system of internal accounting and administrative control for agencies adopted pursuant to subsection 1 of NRS 353A.020. 2. On or before July 1 of each even-numbered year, […]
NRS 353A.031 – Definitions.
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)
NRS 353A.034 – “Administrator” defined.
“Administrator” means the Administrator of the Division. (Added to NRS by 1999, 2887)
NRS 353A.036 – “Division” defined.
“Division” means the Division of Internal Audits of the Office of Finance. (Added to NRS by 1999, 2887)
NRS 353A.010 – Definitions.
As used in this chapter, unless the context otherwise requires: 1. “Agency” means every agency, department, division, board, commission or similar body, or elected officer, of the Executive Branch of the State. 2. “Committee” means the Executive Branch Audit Committee created pursuant to NRS 353A.038. 3. “Director” means the Director of the Office of Finance. […]
NRS 353A.020 – Adoption; elements; modification; development of procedures.
1. The Director, in consultation with the Committee and Legislative Auditor, shall adopt a uniform system of internal accounting and administrative control for agencies. The elements of the system must include, without limitation: (a) A plan of organization which provides for a segregation of duties appropriate to safeguard the assets of the agency; (b) A […]