1. The Commission on Special License Plates may request the Legislative Commission to direct the Legislative Auditor to perform an audit of any charitable organization if the Commission on Special License Plates:
(a) Has reasonable cause to believe or has received a credible complaint that the charitable organization has filed with the Commission on Special License Plates or the Department forms or records that are inadequate or inaccurate, has committed improper practices of financial administration, or has failed to use adequate methods and procedures to ensure that all money received in the form of additional fees is expended solely for the benefit of the intended recipient; or
(b) Determines that an audit is reasonably necessary to assist the Commission on Special License Plates in administering any provision of this chapter which it is authorized or required to administer.
2. If the Legislative Commission directs the Legislative Auditor to perform an audit of a charitable organization, the Legislative Auditor shall:
(a) Conduct the audit and prepare a final written report of the audit;
(b) Distribute a copy of the final written report to each member of the Commission on Special License Plates; and
(c) Present the final written report to the Commission on Special License Plates at its next regularly scheduled meeting.
3. Along with any statement of explanation or rebuttal from the audited charitable organization, the final written report of the audit may include, without limitation:
(a) Evidence regarding the inadequacy or inaccuracy of any forms or records filed by the charitable organization with the Commission on Special License Platesor the Department;
(b) Evidence regarding any improper practices of financial administration on the part of the charitable organization;
(c) Evidence regarding the methods and procedures, or lack thereof, used to ensure that all money received in the form of additional fees is expended solely for the benefit of the intended recipient; and
(d) Any other evidence or information that the Legislative Auditor determines to be relevant to the propriety of the financial administration and recordkeeping of the charitable organization, including, without limitation, the disposition of any additional fees received by the charitable organization.
(Added to NRS by 2015, 994)