Nevada

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.155 Duty to report certain information regarding leadership positions in audited agencies and diversity in such positions.

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.

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.

NRS 218G.600 Performance audits of certain larger school districts and the State Public Charter School Authority required; scope of audit; report.

NRS 218G.605 Performance audits of additional school districts upon request of Chair of Interim Finance Committee; report.

NRS 218G.610 Discussion of preliminary report with audited school district or State Public Charter School Authority; inclusion of school district’s or Authority’s explanation or rebuttal in final report.

NRS 218G.615 Distribution and presentation of final report of audit; adoption of additional procedures; restrictions on disclosure before presentation.

NRS 218G.620 Notice to school district or State Public Charter School Authority of final report of audit; submission of plan for corrective action required under certain circumstances; status report concerning plan for corrective action; regulations relating to authority of Audit Subcommittee.

NRS 218G.625 Duty of officers and employees of school district or State Public Charter School Authority to aid and assist with audit and make all information available; full cooperation required.