[Rev. 11/21/2013 10:13:03
AM--2013]
CHAPTER 218G - LEGISLATIVE AUDITS
GENERAL PROVISIONS
NRS 218G.010 Legislative
declaration.
NRS 218G.030 “Agency
of the State” defined.
AUDIT DIVISION
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.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.160 Biennial
report to Legislature and Governor.
AUDITS OF STATE AGENCIES
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.
AUDITS OF STATE AGENCIES
AWARDED FEDERAL GRANTS
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.
AUDITS OF CERTAIN STATE BOARDS
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.
AUDITS OF CERTAIN NON-STATE ENTITIES
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.
AUDITS AND REVIEWS OF CERTAIN ENTITIES WHICH PROVIDE SERVICES
FOR CHILDREN
General Provisions
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.
Child Welfare Agencies
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.
Facilities Having Physical Custody of Children
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.
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GENERAL PROVISIONS
NRS 218G.010 Legislative declaration. The
intent of this chapter is to provide for the impartial postauditing of each
agency of the State to furnish the Legislature with factual information
necessary to the discharge of its constitutional duties and by which it may
exercise its valid powers.
(Added to NRS by 1965, 1462; A 1973, 1661; 1977, 753;
1985, 851; 1987, 961)—(Substituted
in revision for NRS 218.767)
NRS 218G.030 “Agency of the State” defined. As
used in this chapter, unless the context otherwise requires, “agency of the
State” includes all offices, departments, boards, commissions and institutions
of the Executive Department and the Judicial Department, but does not include
the Legislative Department.
(Added to NRS by 1987, 959; A 1999, 1806; 2007, 613; 2011, 3247)—(Substituted
in revision for NRS 218.737)
AUDIT DIVISION
NRS 218G.100 Qualifications of Legislative Auditor. The
Legislative Auditor shall:
1. Be a certified public accountant or
public accountant qualified to practice public accounting under the provisions
of chapter 628 of NRS.
2. Have 5 years of progressively
responsible experience in governmental accounting and auditing.
3. Have a comprehensive knowledge of the
principles and practices of public budgeting, governmental accounting, finance
and auditing standards.
4. Have a working knowledge of statistical
methods and other techniques of scientific operational analysis.
[5:205:1949; 1943 NCL § 7345.05]—(NRS A 1963, 1016;
1973, 1661; 1977, 753)—(Substituted in revision for NRS 218.740)
NRS 218G.110 General powers and duties; standards for audits.
1. The Legislative Auditor shall:
(a) Perform postaudits as provided by law;
(b) Establish procedures, methods and standards
of auditing for the Audit Division;
(c) Recommend to the Legislature the enactment or
amendment of statutes based upon the results of the postaudit; and
(d) Perform such other functions as may be
assigned by the Legislature, the Legislative Commission or the Director.
2. The Legislative Auditor may:
(a) Within budgetary limitations, contract for
the services of consultants or other professional or technical personnel as the
Legislative Auditor’s duty to perform postaudits may require, or to conduct a
review of the operation of the Legislative Auditor’s office, and fix their fees
in an amount which is reasonable and customary for such services; and
(b) With the approval of the Legislative
Commission, contract with federal agencies or state departments to perform
audits required by federal or state law, if the Division may be reimbursed for
such audits. Any money received by the Division for such audits must be
deposited in the State Treasury to the credit of the Legislative Fund.
3. A postaudit must be conducted in
accordance with generally accepted standards for governmental and other audits.
[6:205:1949; A 1955, 123]—(NRS A 1957, 368; 1963,
1017; 1965, 1456; 1969, 131; 1971, 1548; 1973, 1661; 1977, 41, 754; 1985, 851; 1989, 1494; 2011, 3247)—(Substituted
in revision for NRS 218.770)
NRS 218G.120 Performance of regular and special audits and investigations.
1. Each of the audits provided for in chapters 218A to 218H, inclusive, of NRS must be made and
concluded as directed by the Legislative Commission and in accordance with the
terms of this chapter.
2. The Legislative Commission shall direct
the Legislative Auditor to make any special audit or investigation that in its
judgment is proper and necessary to carry out the purpose of chapters 218A to 218H, inclusive, of NRS or to assist the
Legislature in the proper discharge of its duties.
[13:205:1949; 1943 NCL § 7345.13]—(NRS A 1963, 1020;
1965, 1459; 1969, 134; 1973, 1664; 1985, 854; 2007, 614)—(Substituted
in revision for NRS 218.850)
NRS 218G.130 Retention of audit reports and other documents; confidentiality
and destruction of working papers from audits; exceptions.
1. The Legislative Auditor shall keep or
cause to be kept a complete file of copies of all reports of audits,
examinations, investigations and all other reports or releases issued by the
Legislative Auditor.
2. All working papers from an audit are
confidential and may be destroyed by the Legislative Auditor 5 years after the
report is issued, except that the Legislative Auditor:
(a) Shall release such working papers when
subpoenaed by a court or when required to do so pursuant to NRS 239.0115; or
(b) May make such working papers available for
inspection by an authorized representative of any other governmental entity for
a matter officially before the authorized representative or by any other person
authorized by the Legislative Commission.
[16:205:1949; 1943 NCL § 7345.16]—(NRS A 1963, 1021;
1969, 497; 1973, 1664; 1977, 6; 1979, 291; 1985, 854; 2007, 2080)—(Substituted
in revision for NRS 218.870)
NRS 218G.140 Duty to report improper practices, inadequacy of fiscal records
or illegal transactions found in course of audit.
1. If the Legislative Auditor finds, in
the course of an audit, evidence of improper practices of financial
administration or inadequacy of fiscal records, the Legislative Auditor shall
report these practices immediately to the Governor, each Legislator and the
head of the agency affected.
2. If the Legislative Auditor finds
evidence of illegal transactions, the Legislative Auditor shall forthwith
report these transactions to the Governor, each Legislator and the Attorney
General.
[17:205:1949; 1943 NCL § 7345.17]—(NRS A 1963, 1021;
1965, 1459; 1973, 1665; 1981, 157; 1985, 855; 2011, 3247)—(Substituted
in revision for NRS 218.880)
NRS 218G.150 Duties following report of inadequacy of fiscal records.
1. Immediately upon receipt of a report
from the Legislative Auditor of inadequacy of fiscal records, the Legislative
Commission shall review the Legislative Auditor’s report and hold hearings with
the department head or heads concerning such inadequacy of fiscal records.
2. The Legislative Commission, after
holding such hearings, shall make a report to the department head or heads
requesting the installation of the necessary fiscal records.
3. The Legislative Commission shall report
to the Legislature any refusal of the department officials to install proper
fiscal records.
[18:205:1949; 1943 NCL § 7345.18]—(NRS A 1963, 1021;
1965, 1459; 1973, 1665)—(Substituted in revision for NRS 218.890)
NRS 218G.160 Biennial report to Legislature and Governor.
1. The Legislative Auditor shall prepare a
biennial report for the Governor and Legislators and submit the report before
December 31 of each even-numbered year. Copies of the report must be filed in
the Office of the Secretary of State.
2. The biennial report must contain, among
other things:
(a) Copies of, or the substance of, reports made
to the various agencies of the State and a summary of changes made in the
system of accounts and records thereof;
(b) A list of those agencies on which audit
reports were issued during the biennium which had not carried out a system of
internal accounting and administrative control pursuant to NRS 353A.020; and
(c) Specific recommendations to the Legislature
for the amendment of existing laws or the enactment of new laws designed to
improve the functioning of the agencies of the State.
[11:205:1949; 1943 NCL § 7345.11]—(NRS A 1963, 1020;
1969, 134; 1973, 312, 1664; 1985, 854; 1987, 2055; 2011, 3247)—(Substituted
in revision for NRS 218.830)
AUDITS OF STATE AGENCIES
NRS 218G.200 Audits of state agencies required; duty of agency personnel to
assist in audit.
1. The Legislative Auditor shall perform a
postaudit of all accounts, funds and other records of all agencies of the State
to determine one or any combination of the following:
(a) Whether the financial statements of the
audited agency comply with generally accepted principles of accounting.
(b) The honesty and integrity of fiscal affairs,
the accuracy and reliability of information and reports, and the effectiveness
of the system of management controls of the audited agency.
(c) Compliance with all applicable laws and
regulations.
(d) Whether the operations of the agency of the
State have been conducted in accordance with its contractual obligations.
(e) Whether control by management and the system
of information provide an adequate and efficient system of records and
accounting.
2. Every officer and employee of an agency
of the State shall aid and assist the Legislative Auditor at such times as the
Legislative Auditor requires in the inspection, examination and audit of any
books, accounts and records in their possession.
(Added to NRS by 1977, 755; A 1985, 852; 1995, 1109)—(Substituted
in revision for NRS 218.775)
NRS 218G.210 Duty of agency personnel to make all information available; duty
extends to confidential information; exceptions.
1. Except as provided in subsection 2,
upon the request of the Legislative Auditor or the Legislative Auditor’s
authorized representative, all officers and employees of the agencies of the
State shall make available to the Legislative Auditor all their books,
accounts, claims, reports, vouchers or other records of information,
confidential or otherwise, necessary, irrespective of their form or location in
performing authorized audits or investigations.
2. This section does not authorize the
Legislative Auditor or authorized representative to have access to any books,
accounts, claims, reports, vouchers or other records or information of any
business or activity which NRS 665.130
and 668.085 require to be kept
confidential.
[7:205:1949; A 1953, 171]—(NRS A 1963, 1018; 1965,
1457; 1973, 1847; 1985,
852, 2155)—(Substituted
in revision for NRS 218.780)
NRS 218G.220 Duty of State Controller and agency personnel to submit
financial statements. The State
Controller or the head of any agency of the State, and any employee or agent
thereof, acting by, for or on account of such agency or officer receiving,
paying or otherwise controlling any public money in the State of Nevada, in
whole or in part, whether the money is provided by the State of Nevada,
received from the Federal Government of the United States or any branch, bureau
or agency thereof, or received from private or other source, shall submit to
the Legislative Auditor, upon the Legislative Auditor’s request, the
appropriate financial statement prepared pursuant to generally accepted
accounting principles for the period designated by the Legislative Auditor.
[10a:205:1949; added 1953, 171]—(NRS A 1963, 1019;
1973, 1663; 1977, 43; 1985, 853)—(Substituted
in revision for NRS 218.820)
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.
1. The Legislative Auditor or the
Legislative Auditor’s authorized representative shall furnish a copy of the
preliminary report of the audit to the head of the audited agency and discuss
the report with the head of the agency. The head of the agency shall submit to
the Legislative Auditor, within 10 days after the discussion, a written
statement of explanation or rebuttal concerning any of the findings, and the
Legislative Auditor shall include in the final report the officer’s explanation
or rebuttal to any of the findings contained in the final report.
2. When the Legislature is in a regular
session, the Legislative Auditor shall notify the Chair of the Legislative
Commission or the Chair of the Audit Subcommittee, immediately following this
10-day period, that an audit report is ready for presentation to the
Legislative Commission.
3. If, within 5 days after notification,
the Chair of the Legislative Commission does not call a meeting of the
Legislative Commission or the Chair of the Audit Subcommittee does not call a
meeting of the Audit Subcommittee, the Legislative Auditor shall distribute the
report and any statement received from the agency to each Legislator.
(Added to NRS by 1977, 756; A 1981, 156; 1983, 160; 1985, 853; 2011, 3248)—(Substituted
in revision for NRS 218.821)
NRS 218G.240 Presentation and distribution of final report to Legislative
Commission; adoption of additional procedures; restrictions on disclosure
before presentation.
1. The Legislative Auditor shall present a
final written report of each audit to the Legislative Commission and furnish
copies to all Legislators, other appropriate state officers and the head of the
agency audited.
2. The Legislative Commission may by
regulation provide for the:
(a) Presentation of the final written report of
each audit to the Audit Subcommittee before the report is presented to the
Legislative Commission.
(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.
(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 head of the agency audited 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 before it is presented to
the:
(a) Audit Subcommittee, if the final written
report is presented to the Audit Subcommittee pursuant to regulations adopted
by the Legislative Commission.
(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 1977, 756; A 1989, 264; 1991, 393; 2011, 3248)—(Substituted
in revision for NRS 218.823)
NRS 218G.250 Notice to agency of acceptance of final report; submission of
plan for corrective action.
1. The Legislative Commission or the Audit
Subcommittee shall notify an agency of the State of its acceptance of a final
written report of an audit by the Legislative Auditor that concerns the agency
and contains any recommendations for corrective action. Within 60 working days
after the receipt of notification, if corrective action is recommended for:
(a) The Judicial Department, the Court
Administrator shall submit a plan for corrective action to the Legislative
Auditor and a copy of the plan to the Director of the Department of
Administration.
(b) An elected officer of the State, the officer
shall submit a plan for corrective action to the Legislative Auditor and a copy
of the plan to the Director of the Department of Administration.
(c) Any other agency of the State, the agency
shall submit a plan for corrective action to the Director of the Department of
Administration and a copy of the plan to the Legislative Auditor. The agency
shall commence corrective action pursuant to the plan immediately after its
submission.
2. The Legislative Auditor shall notify
the:
(a) Audit Subcommittee, if the final written
report was first presented to the Audit Subcommittee pursuant to regulations
adopted by the Legislative Commission; or
(b) Legislative Commission, if the final written
report was first presented to the Legislative Commission,
Ê of any
failure to submit a plan pursuant to subsection 1.
(Added to NRS by 1987, 959; A 1991, 393; 2011, 3249)—(Substituted
in revision for NRS 218.8235)
NRS 218G.260 Order to withhold appropriated money from agency for failure to
submit or comply with plan for corrective action.
1. The Director of the Department of
Administration shall enforce the provisions of paragraph (c) of subsection 1 of
NRS 218G.250.
2. The Director of the Department of
Administration may, if the Director determines that such an order is necessary
and in the public interest, order the withholding of any portion of the money
appropriated to an agency, including the salary of an officer of the agency in
the unclassified service of the State, for the failure or refusal to submit or
perform pursuant to a plan for corrective action.
3. An order to withhold money must not be
entered except upon a hearing following reasonable notice to an affected agency
of the State.
4. The Director of the Department of
Administration shall notify the Interim Finance Committee and the State
Controller of the amount of money ordered to be withheld, and the State
Controller shall not allow or draw a warrant for that amount unless the order
is cancelled or withdrawn.
(Added to NRS by 1987, 960)—(Substituted
in revision for NRS 218.824)
NRS 218G.270 Report on agency’s implementation of recommendations made by
Legislative Auditor; review of report.
1. Each person who submits a plan pursuant
to paragraph (a) or (b) of subsection 1 of NRS
218G.250 shall, within 6 months after submission of the plan, submit to the
Legislative Auditor a report specifying the extent to which the recommendations
of the Legislative Auditor have been carried out, the extent to which the
recommendations have not been carried out and the reasons for any failure to
carry out the recommendations.
2. The Director of the Department of
Administration shall, within 6 months after the period for submission of plans
pursuant to paragraph (c) of subsection 1 of NRS
218G.250, submit to the Legislative Auditor a report specifying the extent
to which the recommendations of the Legislative Auditor have been carried out,
the extent to which the recommendations have not been carried out and the
reasons for any failure to carry out the recommendations.
3. The Legislative Auditor shall submit
each report received pursuant to subsections 1 and 2 to the Legislative
Commission and the Interim Finance Committee. If the Legislature is in a
regular session, the Legislative Auditor shall also submit the reports to each
member of the Assembly Standing Committee on Ways and Means and the Senate
Standing Committee on Finance. The Legislative Commission may review the
reports, conduct hearings to examine any justification for a failure to carry
out the recommendations of the Legislative Auditor and report its findings to
the Legislature.
4. The Legislative Auditor shall notify
the:
(a) Audit Subcommittee, if so authorized by
regulations adopted by the Legislative Commission; or
(b) Legislative Commission,
Ê of any
failure to submit a report pursuant to subsection 1 or 2.
5. The Legislative Commission may by
regulation:
(a) Provide that reports received by the
Legislative Auditor pursuant to subsections 1 and 2 must be submitted to the
Audit Subcommittee before they are submitted to the Legislative Commission.
(b) Authorize the Audit Subcommittee to:
(1) Review the reports;
(2) Conduct hearings to examine any
justification for a failure to carry out the recommendations of the Legislative
Auditor; and
(3) Report its findings to the Legislative
Commission.
(Added to NRS by 1987, 960; A 1989, 264; 1991, 394; 2011, 3249)—(Substituted
in revision for NRS 218.8245)
AUDITS OF STATE AGENCIES AWARDED FEDERAL GRANTS
NRS 218G.330 Arrangements with Legislative Auditor to conduct audit; payment
of cost of audit; creation and purpose of Audit Contingency Account.
1. Each state agency which is awarded a
federal grant, a condition of which is the requirement that an audit be
conducted to ensure compliance with federal regulations, shall arrange with the
Legislative Auditor for the conducting of the audit and remit to the
Legislative Auditor, upon the Legislative Auditor’s request, a sum fixed by the
Legislative Auditor which approximates the cost of the audit. That amount may
later be adjusted to the actual cost of the audit. The amount of the cost of
the audit which the state agency does not contribute must be paid from the
Audit Contingency Account which is hereby created in the Legislative Fund.
2. If a single audit is required to be
conducted pursuant to 31 U.S.C. § 7502, the Department of Administration shall
arrange with the Legislative Auditor for the conducting of the single audit and
remit to the Legislative Auditor, upon the Legislative Auditor’s request, a sum
fixed by the Legislative Auditor which approximates the cost of the audit
applicable to the additional federal audit requirements. That cost may later be
adjusted to the actual cost of the audit. The costs of the single audit may be included
in the statewide cost allocation plan prepared pursuant to NRS 353.331.
3. The Legislative Auditor shall deposit
any sum remitted pursuant to subsections 1 and 2 with the State Treasurer for
credit to the Audit Contingency Account in the Legislative Fund. Expenditures
from the Account may be made only to pay the cost of audits described in
subsections 1 and 2. All vouchers for expenses must be approved by the
Legislative Auditor and paid as other claims against the Legislative Fund are
paid.
(Added to NRS by 1981, 1176; A 1983, 161; 1997, 106)—(Substituted
in revision for NRS 218.891)
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.
1. The Audit Subcommittee may require the
Legislative Auditor to conduct, or may choose to contract with a qualified
accounting firm to perform, an audit which is a prerequisite to the award of a
grant from the Federal Government to a state agency.
2. The Legislative Auditor shall keep a
list of firms qualified and willing to perform this kind of audit. Firms
desiring to be included on the list must annually submit to the Legislative
Auditor statements of qualifications and data relating to the performance of
the firm, including relevant information regarding any consultants used or to
be used by the firm.
3. When the Audit Subcommittee chooses to
contract with a firm to perform an audit, the Legislative Auditor shall
evaluate the data on file for each firm, together with any statements which
firms may submit regarding the proposed audit and any other pertinent
information. The Legislative Auditor shall prepare a list of not fewer than
three firms which, in the judgment of the Legislative Auditor, are qualified to
perform the proposed audit. The Legislative Auditor shall submit the list to
the Audit Subcommittee.
4. Two or more separate audits may be
combined by the Audit Subcommittee to obtain auditing services from a single
source. Audits combined in this manner shall be deemed a single audit for
purposes of compliance with NRS 218G.330, 218G.340 and 218G.350.
(Added to NRS by 1981, 1177; A 1983,
161)—(Substituted in revision for NRS 218.892)
NRS 218G.350 Selection of private firms; execution of contract; oversight;
performance of audit; submission, presentation and distribution of report.
1. The Audit Subcommittee shall confer
with the Legislative Auditor to establish standards of performance to be
required of a firm chosen to perform an audit. The Audit Subcommittee shall
conduct negotiations with each of the firms recommended for consideration by
the Legislative Auditor and shall select the firm or firms which, in the
judgment of the Audit Subcommittee, are best qualified to meet the standards of
performance established. During the negotiations and in making its selection,
the Audit Subcommittee shall consider:
(a) The competency of the firms being considered;
(b) The estimated cost of the services required
to conduct the audit; and
(c) The scope and complexity of the services
required.
2. Each contract for an audit must be
signed by the Legislative Auditor and an authorized representative of the firm
selected to perform the audit. The Legislative Auditor shall periodically
inspect the performance of the firm performing the audit to ensure that the
terms of the contract are being complied with.
3. Except as otherwise provided in this
section and NRS 218G.330 and 218G.340, the officers and employees of a firm
performing an audit shall keep information disclosed by an audit in strict
confidence and shall not disclose the contents of an audit before it is
presented to the Audit Subcommittee or submitted to the appropriate federal
agency or an entity designated by the federal agency. The officers and
employees of the firm have the same rights of access to books, accounts,
records, files, correspondence or other documents that the Legislative Auditor
has.
4. At the conclusion of the audit, the
firm or firms which have performed the audit shall submit a written report of
the audit to the Legislative Auditor. The Legislative Auditor shall follow the
procedures set forth in NRS 218G.230, concerning
preliminary audit reports and shall attend, or have a member of the Legislative
Auditor’s staff attend, the discussion held pursuant to that section.
5. The Legislative Commission may by
regulation provide for the distribution of copies of the written report
submitted to the Legislative Auditor pursuant to subsection 4, to each member
of the Audit Subcommittee before the report is presented to the Audit
Subcommittee pursuant to subsection 6.
6. The Legislative Auditor shall present
the final audit report to the Audit Subcommittee and thereafter distribute the
report or a summary of the report to Legislators, other appropriate state
officers and the head of the agency audited. If federal law requires the
Legislative Auditor to submit the final audit report to a federal agency or an
entity designated by the federal agency, the Legislative Auditor may submit the
report to the federal agency or entity before the Legislative Auditor presents
it to the Audit Subcommittee.
(Added to NRS by 1981, 1177; A 1983, 162; 1991, 394; 1997, 107; 2011, 3250)—(Substituted
in revision for NRS 218.893)
AUDITS OF CERTAIN STATE BOARDS
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.
1. Except as otherwise provided in
subsection 2, each board created by the provisions of NRS 590.485 and chapters 623 to 625A,
inclusive, 628, 630
to 644, inclusive, 648, 654 and 656 of NRS shall:
(a) If the revenue of the board from all sources
is less than $75,000 for any fiscal year and, if the board is a regulatory body
pursuant to NRS 622.060, the board has
submitted to the Director of the Legislative Counsel Bureau for each quarter of
that fiscal year the information required by NRS
622.100, prepare a balance sheet for that fiscal year on the form provided
by the Legislative Auditor and file the balance sheet with the Legislative
Auditor and the Chief of the Budget Division of the Department of
Administration on or before December 1 following the end of that fiscal year.
The Legislative Auditor shall prepare and make available a form that must be
used by a board to prepare such a balance sheet.
(b) If the revenue of the board from all sources
is $75,000 or more for any fiscal year, or if the board is a regulatory body
pursuant to NRS 622.060 and has failed
to submit to the Director of the Legislative Counsel Bureau for each quarter of
that fiscal year the information required by NRS
622.100, engage the services of a certified public accountant or public
accountant, or firm of either of such accountants, to audit all its fiscal
records for that fiscal year and file a report of the audit with the
Legislative Auditor and the Chief of the Budget Division of the Department of
Administration on or before December 1 following the end of that fiscal year.
2. In lieu of preparing a balance sheet or
having an audit conducted for a single fiscal year, a board may engage the
services of a certified public accountant or public accountant, or firm of
either of such accountants, to audit all its fiscal records for a period
covering two successive fiscal years. If such an audit is conducted, the board
shall file the report of the audit with the Legislative Auditor and the Chief
of the Budget Division of the Department of Administration on or before
December 1 following the end of the second fiscal year.
3. The cost of each audit conducted
pursuant to subsection 1 or 2 must be paid by the board that is audited. Each
such audit must be conducted in accordance with generally accepted auditing
standards, and all financial statements must be prepared in accordance with
generally accepted principles of accounting for special revenue funds.
4. Whether or not a board is required to
have its fiscal records audited pursuant to subsection 1 or 2, the Legislative
Auditor shall audit the fiscal records of any such board whenever directed to
do so by the Legislative Commission. When the Legislative Commission directs
such an audit, the Legislative Commission shall also determine who is to pay
the cost of the audit.
5. A person who is a state officer or
employee of a board is guilty of nonfeasance if the person:
(a) Is responsible for preparing a balance sheet
or having an audit conducted pursuant to this section or is responsible for
preparing or maintaining the fiscal records that are necessary to prepare a
balance sheet or have an audit conducted pursuant to this section; and
(b) Knowingly fails to prepare the balance sheet
or have the audit conducted pursuant to this section or knowingly fails to
prepare or maintain the fiscal records that are necessary to prepare a balance
sheet or have an audit conducted pursuant to this section.
6. In addition to any other remedy or
penalty, a person who is guilty of nonfeasance pursuant to this section forfeits
the person’s state office or employment and may not be appointed to a state
office or position of state employment for a period of 2 years following the
forfeiture. The provisions of this subsection do not apply to a state officer
who may be removed from office only by impeachment pursuant to Article 7 of the Nevada Constitution.
(Added to NRS by 1963, 143; A 1963, 1009; 1967, 931;
1969, 133; 1973, 1663; 1975, 113, 1470; 1977, 130, 1178; 1983, 192, 1492; 1985, 853; 1987, 1161; 1991, 992; 1999, 3063; 2003, 907, 1200, 2078; 2005, 1133; 2013, 73)—(Substituted
in revision for NRS 218.825)
AUDITS OF CERTAIN NON-STATE ENTITIES
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.
1. The Legislative Auditor, as directed by
the Legislative Commission pursuant to NRS 218G.120,
shall conduct a special audit of an entity which is not an agency of this State
but which receives an appropriation of public money during any fiscal year.
Such an audit must, without limitation, examine the use of the public money
received by the entity.
2. As a condition of the acceptance of any
appropriation of public money, an entity which is not an agency of this State
must agree to make available to the Legislative Auditor all books, accounts,
claims, reports, vouchers or other records of information, confidential or
otherwise and irrespective of their form or location, that the Legislative
Auditor determines to be necessary to conduct an audit pursuant to this
section.
(Added to NRS by 2007, 613)—(Substituted
in revision for NRS 218.855)
AUDITS AND REVIEWS OF CERTAIN ENTITIES WHICH PROVIDE
SERVICES FOR CHILDREN
General Provisions
NRS 218G.500 Definitions. As
used in NRS 218G.500 to 218G.585,
inclusive, unless the context otherwise requires, the words and terms defined
in NRS 218G.505 to 218G.535,
inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2007, 198; A 2009, 4)—(Substituted
in revision for NRS 218.862)
NRS 218G.505 “Abuse or neglect of a child” defined. “Abuse
or neglect of a child” has the meaning ascribed to it in NRS 432B.020.
(Added to NRS by 2007, 198)—(Substituted
in revision for NRS 218.863)
NRS 218G.510 “Agency which provides child welfare services” defined. “Agency which provides child welfare services”
has the meaning ascribed to it in NRS
432B.030.
(Added to NRS by 2007, 198)—(Substituted
in revision for NRS 218.864)
NRS 218G.515 “Family foster home” defined. “Family
foster home” has the meaning ascribed to it in NRS 424.013.
(Added to NRS by 2009, 2)
NRS 218G.520 “Governmental facility for children” defined.
1. “Governmental facility for children”
means any facility, detention center, treatment center, hospital, institution,
group shelter or other establishment which is owned or operated by a
governmental entity and which has physical custody of children pursuant to the
order of a court.
2. The term does not include any facility,
detention center, treatment center, hospital, institution, group shelter or
other establishment which is licensed as a family foster home or group foster
home, except one which provides emergency shelter care or which is capable of
handling children who require special care for physical, mental or emotional
reasons.
(Added to NRS by 2009, 2)
NRS 218G.525 “Group foster home” defined. “Group
foster home” has the meaning ascribed to it in NRS 424.015.
(Added to NRS by 2009, 2)
NRS 218G.530 “Near fatality” defined. “Near
fatality” means an act that places a child in serious or critical condition as
verified orally or in writing by a physician, a registered nurse or other
licensed provider of health care. Such verification may be given in person or
by telephone, mail, electronic mail or facsimile.
(Added to NRS by 2007, 198)—(Substituted
in revision for NRS 218.865)
NRS 218G.535 “Private facility for children” defined.
1. “Private facility for children” means
any facility, detention center, treatment center, hospital, institution, group
shelter or other establishment which is owned or operated by a person and which
has physical custody of children pursuant to the order of a court.
2. The term does not include any facility,
detention center, treatment center, hospital, institution, group shelter or
other establishment which is licensed as a family foster home or group foster
home, except one which provides emergency shelter care or which is capable of
handling children who require special care for physical, mental or emotional
reasons.
(Added to NRS by 2009, 2)
Child Welfare Agencies
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.
1. Any time that a child who has had
contact with, or who has been in the custody of, an agency which provides child
welfare services suffers a fatality or a near fatality, the agency which
provides child welfare services shall notify the Legislative Auditor or the
Legislative Auditor’s designee and shall forward to the Legislative Auditor or
designee as soon as possible any files, notes, information and records which
the agency has concerning the child, the manner in which the case was handled,
any services that were provided to the child or the family of the child and any
other relevant information.
2. The Legislative Auditor or designee
shall review the information obtained pursuant to subsection 1 to determine
whether the case was handled in a manner which is consistent with state and
federal law and to determine whether any measures, procedures or protocols
could have assisted in preventing the fatality or near fatality.
3. Each agency which provides child
welfare services shall:
(a) Cooperate fully with the Legislative Auditor
or designee;
(b) Provide the Legislative Auditor or designee
with any data, reports or information concerning a report or investigation of
the abuse or neglect of a child and the response by the agency; and
(c) Allow the Legislative Auditor to inspect,
review and copy any records, reports and other documents relevant to his or her
duties pursuant to this section.
(Added to NRS by 2007, 198)—(Substituted
in revision for NRS 218.866)
NRS 218G.555 Disclosure of certain information by Legislative Auditor
regarding child’s case; conditions and limitations on disclosure.
1. Except as otherwise provided in
subsections 2 and 3, upon request, the Legislative Auditor or the Legislative
Auditor’s designee shall provide data and information obtained pursuant to NRS 218G.550 concerning a child who suffered a
fatality or near fatality who had contact with or who was in the custody of an
agency which provides child welfare services. The data or information which
must be disclosed includes, without limitation:
(a) A summary of the report of the abuse or
neglect of the child and a factual description of the contents of the report;
(b) The date of birth and gender of the child;
(c) The date that the child suffered the fatality
or near fatality;
(d) The cause of the fatality or near fatality,
if such information has been determined;
(e) Whether the agency which provides child
welfare services had any contact with the child or a member of the child’s
family or household before the fatality or near fatality and, if so:
(1) The frequency of any contact or
communication with the child or a member of the child’s family or household
before the fatality or near fatality and the date on which the last contact or
communication occurred before the fatality or near fatality;
(2) Whether the agency which provides
child welfare services provided any child welfare services to the child or to a
member of the child’s family or household before or at the time of the fatality
or near fatality;
(3) Whether the agency which provides
child welfare services made any referrals for child welfare services for the
child or for a member of the child’s family or household before or at the time
of the fatality or near fatality;
(4) Whether the agency which provides
child welfare services took any other actions concerning the welfare of the
child before or at the time of the fatality or near fatality; and
(5) A summary of the status of the child’s
case at the time of the fatality or near fatality, including, without
limitation, whether the child’s case was closed by the agency which provides
child welfare services before the fatality or near fatality and, if so, the
reasons that the case was closed; and
(f) Whether the agency which provides child
welfare services, in response to the fatality or near fatality:
(1) Has provided or intends to provide
child welfare services to the child or to a member of the child’s family or
household;
(2) Has made or intends to make a referral
for child welfare services for the child or for a member of the child’s family
or household; and
(3) Has taken or intends to take any other
action concerning the welfare and safety of the child or a member of the
child’s family or household.
2. The Legislative Auditor or his or her
designee shall not disclose information pursuant to subsection 1 unless the
person making the request has requested such information from the agency which
provides child welfare services and has been denied access to such information
or has not received the information in a timely manner.
3. The Legislative Auditor or his or her
designee shall not disclose the following data or information pursuant to
subsection 1:
(a) Except as otherwise provided in NRS 432B.290, data or information
concerning the identity of the person responsible for reporting the abuse or
neglect of the child to a public agency;
(b) The name of the child who suffered a near
fatality or the name of any member of the family or other person who lives in
the household of the child who suffered the fatality or near fatality;
(c) A privileged communication between an
attorney and client; or
(d) Information that may undermine a criminal
investigation or pending criminal prosecution.
(Added to NRS by 2007, 198; A 2013, 521)—(Substituted
in revision for NRS 218.867)
Facilities Having Physical Custody of Children
NRS 218G.570 Performance audits of governmental facilities for children. The Legislative Auditor, as directed by the
Legislative Commission pursuant to NRS 218G.120,
shall conduct performance audits of governmental facilities for children.
(Added to NRS by 2009, 3)
NRS 218G.575 Inspection, review and survey of governmental facilities for
children and private facilities for children. The
Legislative Auditor or the Legislative Auditor’s designee shall inspect, review
and survey governmental facilities for children and private facilities for children
to determine whether such facilities adequately protect the health, safety and
welfare of the children in the facilities and whether the facilities respect
the civil and other rights of the children in their care.
(Added to NRS by 2009, 3)
NRS 218G.580 Scope of inspection, review and survey. The
Legislative Auditor or the Legislative Auditor’s designee, in performing his or
her duties pursuant to NRS 218G.575, shall:
1. Receive and review copies of all
guidelines used by governmental facilities for children and private facilities
for children concerning the health, safety, welfare, and civil and other rights
of children;
2. Receive and review copies of each
complaint that is filed by any child or other person on behalf of a child who
is under the care of a governmental facility for children or private facility
for children concerning the health, safety, welfare, and civil and other rights
of the child;
3. Perform unannounced site visits and
on-site inspections of governmental facilities for children and private
facilities for children;
4. Review reports and other documents
prepared by governmental facilities for children and private facilities for
children concerning the disposition of any complaint which was filed by any
child or other person on behalf of a child concerning the health, safety,
welfare, and civil and other rights of the child;
5. Review the practices, policies and
procedures of governmental facilities for children and private facilities for
children for filing and investigating complaints made by children under their
care or by any other person on behalf of such children concerning the health,
safety, welfare, and civil and other rights of the children; and
6. Receive, review and evaluate all
information and reports from a governmental facility for children or private
facility for children relating to a child who suffers a fatality or near
fatality while under the care or custody of the facility.
(Added to NRS by 2009, 3)
NRS 218G.585 Duty of facilities to cooperate with inspection, review and
survey. Each governmental facility
for children and private facility for children shall:
1. Cooperate fully with the Legislative
Auditor or the Legislative Auditor’s designee in the performance of his or her
duties pursuant to NRS 218G.575 and 218G.580;
2. Allow the Legislative Auditor or
designee to enter the facility and any area within the facility with or without
prior notice;
3. Allow the Legislative Auditor or
designee to interview children and staff at the facility;
4. Allow the Legislative Auditor or
designee to inspect, review and copy any records, reports and other documents
relevant to his or her duties; and
5. Forward to the Legislative Auditor or
designee copies of any complaint that is filed by a child under the care or
custody of a governmental facility for children or private facility for
children or by any other person on behalf of such a child concerning the
health, safety, welfare, and civil and other rights of the child.
(Added to NRS by 2009, 3)
