Nev. Rev. Stat. § 218G.615 – Distribution and presentation of final report of audit; adoption of additional procedures; restrictions on disclosure before presentation

1. Except as otherwise provided in subsection 2, the Legislative Auditor shall furnish copies of the final written report of each audit conducted pursuant to NRS 218G.600 or 218G.605 to all Legislators, other appropriate state officers and the superintendent of the respective school district or the Executive Director of the State Public Charter School Authority, as applicable, following the presentation of the final written report to the Legislative Commission.
2. The Legislative Commission may by regulation provide for the:
1. (a) Presentation of the final written report of each audit to the Audit Subcommittee before the report is presented to the Legislative Commission.
2. (b) Distribution of copies of the final written report of an audit to each member of the Legislative Commission or Audit Subcommittee, or both, before the report is presented to the Legislative Commission.
3. (c) Distribution of copies of the final written report or a summary of the final report to all Legislators, other appropriate state officers and the superintendent of the respective school district or the Executive Director of the State Public Charter School Authority after the final report is presented to the Audit Subcommittee.
3. Except as otherwise provided by chapters 218A to 218H, inclusive, of NRS, the Legislative Auditor shall not disclose the content of any audit conducted pursuant to NRS 218G.600 or 218G.605 before it is presented to the:
1. (a) Audit Subcommittee, if the final written report is presented to the Audit Subcommittee pursuant to regulations adopted by the Legislative Commission.
2. (b) Legislative Commission, if the final written report is not presented to the Audit Subcommittee pursuant to regulations adopted by the Legislative Commission.

(Added to NRS by 2023, 2778)