1. Each state agency, within 10 days after receiving an audit report pertaining to that agency, including a management letter and the agency’s reply, shall submit one copy of the audit report to:
(a) The Chief of the Budget Division of the Office of Finance;
(b) The State Controller; and
(c) The Legislative Auditor.
2. The audit report, including, without limitation, the opinion and findings of the auditor contained in the audit report, may be disseminated by or on behalf of the state agency for which the report was prepared by inclusion, without limitation, in or on:
(a) An official statement or other document prepared in connection with the offering of bonds or other securities;
(b) A filing made pursuant to the laws or regulations of this State;
(c) A filing made pursuant to a rule or regulation of the Securities and Exchange Commission of the United States; or
(d) A website maintained by a state agency on the Internet or its successor,
without the consent of the auditor who prepared the audit report. A provision of a contract entered into between an auditor and a state agency that is contrary to the provisions of this subsection is against the public policy of this State and is void and unenforceable.
(Added to NRS by 1971, 563; A 1973, 1668; 1987, 2055; 2005, 1343)
Structure Nevada Revised Statutes
Chapter 353 - State Financial Administration
NRS 353.005 - Inapplicability of chapter to certain boards.
NRS 353.033 - Director of Office of Finance is ex officio Clerk of State Board of Examiners; duties.
NRS 353.035 - Attendance of witnesses: Subpoenas; fees.
NRS 353.040 - Policies and procedures.
NRS 353.045 - Powers of members: Oaths and affirmations; depositions.
NRS 353.055 - Examination of books and papers of State Controller and State Treasurer.
NRS 353.060 - Count of money in State Treasury by Legislative Auditor.
NRS 353.065 - Count of securities and money in custody of State Treasurer.
NRS 353.070 - Actual money only to be counted.
NRS 353.075 - Report to be filed following count.
NRS 353.080 - Failure of Legislative Auditor to perform duties: Penalties.
NRS 353.094 - Counties’ Trial Assistance Account: Claims by counties.
NRS 353.110 - Overpayment of taxes, license fees and other charges.
NRS 353.115 - Limitation of time for claim.
NRS 353.120 - Payment ordered or approved by State Board of Examiners.
NRS 353.135 - Notice of limited time for presentment to be printed on face of warrant.
NRS 353.146 - "State agency" defined.
NRS 353.147 - Placement of automated tellers at locations where state agency receives payments.
NRS 353.155 - "Chief" defined.
NRS 353.175 - Qualifications of Chief of Budget Division.
NRS 353.185 - General powers and duties of Chief of Budget Division.
NRS 353.195 - Examination of public accounts.
NRS 353.205 - Parts of proposed state budget; confidentiality; posting on websites.
NRS 353.213 - Limitation upon total proposed expenditures.
NRS 353.220 - Procedure for revision of work programs and allotments.
NRS 353.229 - Economic Forum: Technical Advisory Committee on Future State Revenues.
NRS 353.235 - Appropriation and authorization by Legislature.
NRS 353.240 - Governor to submit fiscal details to successor.
NRS 353.251 - State Agency Fund for Bonds.
NRS 353.253 - Deposits to work program accounts or other budget accounts; reversions; exceptions.
NRS 353.254 - Intergovernmental Fund.
NRS 353.255 - Appropriations to be applied specifically; penalty.
NRS 353.260 - Spending in excess of amount appropriated prohibited; claim void; penalties.
NRS 353.263 - Emergency Account.
NRS 353.2655 - Nevada Protection Account.
NRS 353.266 - Creation; source; use.
NRS 353.268 - Recommendation by State Board of Examiners for allocation from Contingency Account.
NRS 353.269 - Action by Interim Finance Committee; transfer by State Controller.
NRS 353.2707 - "Account" defined.
NRS 353.271 - "Disaster" defined.
NRS 353.2712 - "Division" defined.
NRS 353.2715 - "Eligible project" defined.
NRS 353.2725 - "Grant match" defined.
NRS 353.2731 - "Local government" defined.
NRS 353.2735 - Creation; administration; deposits; grants and loans.
NRS 353.2739 - Authorized grants and loans to tribal governments.
NRS 353.274 - Authorized grants to state agencies.
NRS 353.2745 - Authorized grants to local governments.
NRS 353.2751 - Authorized loans to local governments.
NRS 353.276 - Requests for grants and loans: Action by Interim Finance Committee; limitation.
NRS 353.2771 - Provision of resources of agencies and local governments required for grant or loan.
NRS 353.293 - Purpose of law; reservation of power to create funds and accounts.
NRS 353.2961 - "Account group" defined.
NRS 353.2965 - "Accounting system" defined.
NRS 353.2975 - "Agency fund" defined.
NRS 353.3025 - "Encumbrance" defined.
NRS 353.3027 - "Expenditure" defined.
NRS 353.307 - "Fund balance" defined.
NRS 353.3076 - "Generally accepted accounting principles" defined.
NRS 353.3085 - "Lapse" defined.
NRS 353.3087 - "Liability" defined.
NRS 353.311 - "Revenue" defined.
NRS 353.3115 - "Reversion" defined.
NRS 353.3135 - "Trust fund" defined.
NRS 353.319 - Administration of law; regulations.
NRS 353.321 - Categories of funds: Reporting; accounting; assignment by State Controller.
NRS 353.323 - State General Fund created; use of categories of funds and account groups.
NRS 353.3241 - Modified accrual or accrual basis of accounting to be used.
NRS 353.331 - Annual preparation; review and approval.
NRS 353.333 - Compilation; contents; availability.
NRS 353.335 - Procedure for acceptance of gift or grant of property or services.
NRS 353.337 - Grant from Federal Government: Compliance with requirement for public hearing.
NRS 353.510 - "Agreement" defined.
NRS 353.520 - "Board" defined.
NRS 353.530 - "Chief" defined.
NRS 353.540 - "State agency" defined.
NRS 353.545 - Legislative findings and declaration.
NRS 353.570 - State Treasurer authorized to take appropriate actions to facilitate agreements.