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