Nevada Revised Statutes
Chapter 253 - Public Administration of Estates and Public Guardians
NRS 253.091 - Reports to and investigations by board of county commissioners; independent audit reports in smaller counties.


1. The board of county commissioners shall:
(a) Establish regulations for the form of any reports made by the public administrator or a person employed or contracted with pursuant to NRS 253.125, as applicable.
(b) Review reports submitted to the board by the public administrator or a person employed or contracted with pursuant to NRS 253.125, as applicable.
(c) Investigate any complaint received by the board against the public administrator or a person employed or contracted with pursuant to NRS 253.125 and take any appropriate action it deems necessary to resolve the complaint.
2. The board of county commissioners may at any time investigate any estate for which the public administrator or a person employed or contracted with pursuant to NRS 253.125, as applicable, is serving as administrator.
3. In a county whose population is less than 100,000, the board of county commissioners may, by ordinance, require that, on or before March 1 of each year, the public administrator or person employed or contracted with pursuant to NRS 253.125, as applicable, submit to the board of county commissioners an independent audit report prepared by a certified public accountant of the records and office of the public administrator, or the records of the person, as applicable. The ordinance must:
(a) Provide that each such audit report cover the period starting January 1 of the previous calendar year and ending December 31 of the previous calendar year.
(b) Prescribe who is responsible for paying the costs of the audit.
(Added to NRS by 1979, 992; A 2007, 2489; 2015, 1914; 2019, 1542)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 253 - Public Administration of Estates and Public Guardians

NRS 253.010 - Election; term of office; qualifications; certain county officers ex officio public administrators; exceptions.

NRS 253.020 - Oath and bond.

NRS 253.025 - Deputies: Appointment; oath; recording of appointment; liability of public administrator; qualifications; exception.

NRS 253.040 - Authority to administer estates; application for letters of administration; bond.

NRS 253.0403 - Administration of estate in which gross value of decedent’s property does not exceed $25,000.

NRS 253.0405 - Circumstances under which public administrator or certain other person may secure and administer assets of estate; access by other persons to property of estate.

NRS 253.0407 - Authority and procedure for donation or destruction of certain property of estate.

NRS 253.0415 - Duties in administering estate; estates that administrator or certain other persons are not to administer; transporting property of decedent in smaller counties.

NRS 253.042 - Investigatory powers.

NRS 253.0425 - Administration of or petition to set aside estate after investigation of gross value.

NRS 253.0435 - General powers; exception.

NRS 253.0447 - Payment for expenses incurred in performance of duties; exception.

NRS 253.050 - Compensation.

NRS 253.060 - Applicability of rules and laws governing other administrators and executors.

NRS 253.070 - Officers and other persons to furnish information.

NRS 253.080 - Institution and maintenance of actions.

NRS 253.091 - Reports to and investigations by board of county commissioners; independent audit reports in smaller counties.

NRS 253.110 - Prohibition against interest in expenditures.

NRS 253.120 - Expiration of term, employment or contract: Surrender of books and papers; successor administrator or other person.

NRS 253.125 - Abolishment of office of public administrator in county whose population is less than 100,000.

NRS 253.150 - Establishment of office by county commissioners; appointment, designation or contract; compensation.

NRS 253.160 - Bond; oath.

NRS 253.170 - Vacancy.

NRS 253.175 - Deputies: Appointment; oath; recording of appointment; liability of public guardian; compensation.

NRS 253.180 - Subordinates, consultants and assistants.

NRS 253.190 - Records.

NRS 253.200 - Qualifications of person for whom public guardian may be appointed; petition for appointment; accounting and report to be filed by temporary guardian in certain circumstances.

NRS 253.210 - Powers, duties, rights and responsibilities.

NRS 253.215 - Legal assistance.

NRS 253.220 - Investigation of financial status, assets and personal and family history of protected person for whom public guardian has been appointed or upon referral of potential protected person by certain agencies.

NRS 253.230 - Allocation of costs incurred in appointment proceedings and administrative costs.

NRS 253.240 - Value of guardian’s services allowable as claim against estate of protected person; deposit of money received by public guardian.

NRS 253.243 - Request for advance of money to pay expenses of guardianship; payment of advances; reimbursement of advances from assets of estate of protected person.

NRS 253.245 - Reports and budgets to and investigations by board of county commissioners.

NRS 253.250 - Termination of appointment.