Nevada Revised Statutes
Chapter 218G - Legislative Audits
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)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

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.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.