Chapter 218G - Legislative Audits

Chapter 218G - Legislative Audits

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.160 - Biennial report to Legislature and Governor.
NRS 218G.200 - Audits of state agencies required; duty of agency personnel to assist in audit. [Effective through December 31, 2020.]
NRS 218G.200 - Audits of state agencies required; duty of agency personnel to assist in audit. [Effective January 1, 2021.]
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.

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