1. The Administrator shall keep or cause to be kept a complete file of copies of all reports of audits, examinations, investigations and all other reports or releases issued by the Administrator.
2. All working papers from an audit are confidential and may be destroyed by the Administrator 5 years after the report is issued, except that the Administrator:
(a) Shall release such working papers when subpoenaed by a court of competent jurisdiction or when required to do so pursuant to NRS 239.0115;
(b) Shall make such working papers available to the Legislative Auditor upon his or her request; and
(c) May make such working papers available for inspection by an authorized representative of any other governmental entity for a matter officially before him or her.
(Added to NRS by 1999, 2889; A 2007, 2090)
Structure Nevada Revised Statutes
Chapter 353A - Internal Accounting and Administrative Control
NRS 353A.020 - Adoption; elements; modification; development of procedures.
NRS 353A.034 - "Administrator" defined.
NRS 353A.036 - "Division" defined.
NRS 353A.041 - Qualifications of Administrator; staff.
NRS 353A.045 - Duties of Administrator.
NRS 353A.055 - Training and assistance provided to agencies; regulations; prohibited acts.
NRS 353A.075 - Agency to make records available to Division; limitation.
NRS 353A.090 - Corrective actions.
NRS 353A.100 - Administrator to maintain file of copies of reports; confidentiality.