[Rev. 11/21/2013 4:07:28
[NAC-353A Revised Date: 4-12]
CHAPTER 353A - INTERNAL ACCOUNTING AND
353A.100 Training for administration of
budgetary accounts required; contents of training; evaluation of effectiveness
NAC 353A.100 Training for administration of budgetary accounts required;
contents of training; evaluation of effectiveness of training.
1. The head of an agency and any employee of
an agency whose duties include administering budgetary accounts shall, at least
once every 5 years, attend training provided by the Division of Internal
Audits. Each agency is responsible for the attendance of any employee required
to attend training.
2. The training must include instruction in:
(a) Systems of internal accounting and
(b) Methods for documenting systems of internal
accounting and administrative controls;
(c) Methods for evaluating the effectiveness of a
system of internal accounting and administrative controls;
(d) Any subject which is of concern to a particular
agency relating to its system of internal accounting and administrative
(e) Laws and regulations of this state and the
Federal Government concerning systems of internal accounting and financial
management that are applicable to the operations of a particular agency; and
(f) Any other areas of financial management which
affect the budgetary accounts of any agency.
3. An employee who attends such training
shall answer any question submitted by the Division of Internal Audits to
evaluate the effectiveness of the training provided to the employee.
4. An agency shall notify the Division of
Internal Audits within 30 days after an employee is hired for or promoted or
otherwise transferred into a position whose duties include administering
budgetary accounts and arrange training for the employee.
5. As used in this section:
(a) “Administering budgetary accounts” means the
financial administration of the resources of an agency and the protection of
those resources against waste, loss and misuse.
(b) “Agency” has the meaning ascribed to it in NRS 353A.010.
(c) “Training” means a curriculum of instruction
approved by the Administrator of the Division of Internal Audits which is
provided in a classroom or similar setting.
(Added to NAC by Bd. of Exam’rs, eff. 6-18-96)