NRS 482.38278 - Legislative Auditor to present annual final written report to Commission on Special License Plates; distribution and contents of report.

NV Rev Stat § 482.38278 (2019) (N/A)

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1. On or before September 30 following the end of each fiscal year, the Legislative Auditor shall present to the Commission on Special License Plates a final written report with respect to the charitable organizations for which the Commission provided to the Legislative Auditor a balance sheet pursuant to subsection 6 of NRS 482.38277.

2. The final written report must be distributed to each member of the Commission before the report is presented to the Commission.

3. Along with any statement of explanation or rebuttal from the audited charitable organization, the final written report may include, without limitation:

(a) Evidence regarding the inadequacy or inaccuracy of any forms or records filed by the charitable organization with the Commission or 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 2007, 817; A 2009, 19; 2013, 1481; 2015, 1000; 2019, 197)

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NRS 482.38277 - Certain charitable organizations to prepare and file balance sheet and bank statement with Commission on Special License Plates; certain information concerning persons responsible for such organizations, the budget of such organizations and description of how certain money is spent by such organizations to be provided to Commission and Department; certain information to be made public annually by such organizations; exceptions; duties of Legislative Auditor with respect to forms and information.

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NRS 482.382785 - Commission on Special License Plates may request audit of certain charitable organizations; Legislative Commission may direct Legislative Auditor to perform audit; Legislative Auditor to prepare written report of audit.