Legislative Audits

  1. Law
  2. Nevada Revised Statutes
  3. Legislative Audits

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Section
218G.010

Legislative declaration.

Section
218G.030

"Agency of the State" defined.

Section
218G.100

Qualifications of Legislative Auditor.

Section
218G.110

General powers and duties; standards for audits.

Section
218G.120

Performance of regular and special audits and investigations.

Section
218G.130

Retention of audit reports and other documents; confidentiality and destruction of working papers from audits; exceptions.

Section
218G.135

Duty to protect security of information systems; duty to report vulnerabilities in such systems.

Section
218G.140

Duty to report improper practices, inadequacy of fiscal records or illegal transactions found in course of audit.

Section
218G.150

Duties following report of inadequacy of fiscal records.

Section
218G.160

Biennial report to Legislature and Governor.

Section
218G.200

Audits of state agencies required; duty of agency personnel to assist in audit. [Effective through December 31, 2020.]

Section
218G.200

Audits of state agencies required; duty of agency personnel to assist in audit. [Effective January 1, 2021.]

Section
218G.210

Duty of agency personnel to make all information available; duty extends to confidential information; exceptions.

Section
218G.220

Duty of State Controller and agency personnel to submit financial statements.

Section
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.

Section
218G.240

Presentation and distribution of final report to Legislative Commission; adoption of additional procedures; restrictions on disclosure before presentation.

Section
218G.250

Notice to agency of acceptance of final report; submission of plan for corrective action.

Section
218G.260

Order to withhold appropriated money from agency for failure to submit or comply with plan for corrective action.

Section
218G.270

Report on agency’s implementation of recommendations made by Legislative Auditor; review of report.

Section
218G.330

Arrangements with Legislative Auditor to conduct audit; payment of cost of audit; creation and purpose of Audit Contingency Account.

Section
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.

Section
218G.350

Selection of private firms; execution of contract; oversight; performance of audit; submission, presentation and distribution of report.

Section
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.

Section
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.

Section
218G.500

Definitions.

Section
218G.505

"Abuse or neglect of a child" defined.

Section
218G.510

"Agency which provides child welfare services" defined.

Section
218G.515

"Family foster home" defined.

Section
218G.520

"Governmental facility for children" defined.

Section
218G.525

"Group foster home" defined.

Section
218G.530

"Near fatality" defined.

Section
218G.535

"Private facility for children" defined.

Section
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.

Section
218G.555

Disclosure of certain information by Legislative Auditor regarding child’s case; conditions and limitations on disclosure.

Section
218G.570

Performance audits of governmental facilities for children.

Section
218G.575

Inspection, review and survey of governmental facilities for children and private facilities for children.

Section
218G.580

Scope of inspection, review and survey.

Section
218G.585

Duty of facilities to cooperate with inspection, review and survey.

Section
218G.590

Duty to report deficiencies of facilities.

Section
218G.595

Duty of licensing entity to review whether certain facilities have corrected reported deficiencies.