Nev. Rev. Stat. ch. 218G – Legislative Audits | Midpage

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Nevada Revised Statutes

Chapter 218G

Nev. Rev. Stat. ch. 218G

Legislative Audits

218G.010Legislative declaration 218G.030“Agency of the State” defined 218G.100Qualifications of Legislative Auditor 218G.110General powers and duties; standards for audits 218G.120Performance of regular and special audits and investigations 218G.130Retention of audit reports and other documents; confidentiality and destruction of working papers from audits; exceptions 218G.135Duty to protect security of information systems; duty to report vulnerabilities in such systems 218G.140Duty to report improper practices, inadequacy of fiscal records or illegal transactions found in course of audit 218G.150Duties following report of inadequacy of fiscal records 218G.155Duty to report certain information regarding leadership positions in audited agencies and diversity in such positions 218G.160Biennial report to Legislature and Governor 218G.200Audits of state agencies required; duty of agency personnel to assist in audit 218G.210Duty of agency personnel to make all information available; duty extends to confidential information; exceptions 218G.220Duty of State Controller and agency personnel to submit financial statements 218G.230Discussion 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 218G.240Presentation and distribution of final report to Legislative Commission; adoption of additional procedures; restrictions on disclosure before presentation 218G.250Notice to agency of acceptance of final report; submission of plan for corrective action 218G.260Order to withhold appropriated money from agency for failure to submit or comply with plan for corrective action 218G.270Report on agency’s implementation of recommendations made by Legislative Auditor; review of report 218G.330Arrangements with Legislative Auditor to conduct audit; payment of cost of audit; creation and purpose of Audit Contingency Account 218G.340Certain audits may be conducted by Legislative Auditor or private firms; procedure for evaluating qualifications of firms; combining of audits to obtain services from single source 218G.350Selection of private firms; execution of contract; oversight; performance of audit; submission, presentation and distribution of report 218G.400Certain regulatory boards required to prepare balance sheets or have professional audit conducted; payment of cost of audit; audits by Legislative Auditor; remedies and penalties for violations 218G.450Special audits required of non-state entities which receive public money; duty of entity to make all information available; duty extends to confidential information 218G.500Definitions 218G.505“Abuse or neglect of a child” defined 218G.510“Agency which provides child welfare services” defined 218G.515“Family foster home” defined 218G.520“Governmental facility for children” defined 218G.525“Group foster home” defined 218G.530“Near fatality” defined 218G.535“Private facility for children” defined 218G.550Duty of agency to notify Legislative Auditor of cases involving fatality or near fatality of child; review of agency’s handling of case; duty of agency to cooperate with review 218G.555Disclosure of certain information by Legislative Auditor regarding child’s case; conditions and limitations on disclosure 218G.570Performance audits of governmental facilities for children 218G.575Inspection, review and survey of governmental facilities for children and private facilities for children 218G.580Scope of inspection, review and survey 218G.585Duty of facilities to cooperate with inspection, review and survey 218G.590Duty to report deficiencies of facilities 218G.595Duty of licensing entity to review whether certain facilities have corrected reported deficiencies 218G.600Performance audits of certain larger school districts and the State Public Charter School Authority required; scope of audit; report 218G.605Performance audits of additional school districts upon request of Chair of Interim Finance Committee; report 218G.610Discussion of preliminary report with audited school district or State Public Charter School Authority; inclusion of school district’s or Authority’s explanation or rebuttal in final report 218G.615Distribution and presentation of final report of audit; adoption of additional procedures; restrictions on disclosure before presentation 218G.620Notice to school district or State Public Charter School Authority of final report of audit; submission of plan for corrective action required under certain circumstances; status report concerning plan for corrective action; regulations relating to authority of Audit Subcommittee 218G.625Duty of officers and employees of school district or State Public Charter School Authority to aid and assist with audit and make all information available; full cooperation required