Title 17

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 …

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 a…

NRS 218G.135 Duty to protect security of information systems; duty to report vulnerabilities in such systems. 1. A report of an audit conducted by the Legislative Auditor must not contain any information that the Legislative Auditor determines could potentially expose this State …

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 record…

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 departme…

NRS 218G.155 Duty to report certain information regarding leadership positions in audited agencies and diversity in such positions. The Legislative Auditor shall, to the extent money is available for this purpose, include in a report of an audit the number of persons employed as …

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 Secre…

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) Whethe…

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 a…

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 control…

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 …

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…

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 th…

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 Office of Finance shall enforce the provisions of paragraph (c) of subsection 1 of NRS 218G.250. 2. The Director of the Office of …

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 L…

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 co…

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 choo…

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…

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 t…

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…

NRS 218G.500 Definitions. As used in NRS 218G.500 to 218G.595, 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)

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)

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)

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…

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 te…

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 ch…

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 …

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 provid…

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 c…

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 pri…

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…

NRS 218G.590 Duty to report deficiencies of facilities. After concluding, as the result of an inspection, review and survey of a governmental facility for children or a private facility for children pursuant to NRS 218G.575, that the facility has deficiencies in policies or proce…

NRS 218G.595 Duty of licensing entity to review whether certain facilities have corrected reported deficiencies. 1. Not later than 45 days after receiving a report pursuant to NRS 218G.590 concerning a child care facility licensed pursuant to chapter 432A of NRS, the Division of …

NRS 218G.600 Performance audits of certain larger school districts and the State Public Charter School Authority required; scope of audit; report. 1. The Legislative Auditor shall, not later than August 31, 2026, and not less than once every 4 years thereafter, conduct a performa…

NRS 218G.605 Performance audits of additional school districts upon request of Chair of Interim Finance Committee; report. 1. The Chair of the Interim Finance Committee may, not later than January 1, 2026, and every 4 years thereafter, request that, in addition to the entities se…

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. The Legislative Auditor or the Legislative Auditor’s authorized representati…

NRS 218G.615 Distribution and presentation of final report of audit; adoption of additional procedures; restrictions on disclosure before presentation. 1. Except as otherwise provided in subsection 2, the Legislative Auditor shall furnish copies of the final written report of eac…

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…

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. 1. Every officer and employee of a school district or the State Public Charter Schoo…