Nevada Revised Statutes
Chapter 387 - Financial Support of School System
NRS 387.626 - Duties of consultant; Department required to provide technical support; availability of books, accounts and records necessary for conducting review; confidentiality.

1. A consultant selected to perform a review of a school district shall:
(a) Consider the results and recommendations of other audits, if any, conducted by or on behalf of the school district in the immediately preceding 6 years;
(b) Hold at least one public meeting in the county in which the school district is located to explain the process of the review and to obtain information from school administrators, teachers, parents and guardians, pupils, members of the business community and other residents of the school district concerning the operation and management of the school district; and
(c) Supervise and oversee his or her employees and other persons enlisted by the consultant to assist with the review.
2. The Department shall provide technical support and expertise to the consultant during the review to ensure that the objectives of the review and the requirements of NRS 387.602 to 387.644, inclusive, are met.
3. Upon the request of the consultant, the Department, the board of trustees of the school district, the superintendent of schools of the school district and the employees of the school district shall make available to the consultant all books, accounts, claims, reports, vouchers, records and other information, confidential or otherwise, necessary for the consultant to carry out the review.
4. The consultant shall:
(a) Maintain the confidentiality of all information, records and data obtained for the purpose of carrying out the provisions of NRS 387.602 to 387.644, inclusive;
(b) Use such information, records and data only for the purpose of carrying out the provisions of NRS 387.602 to 387.644, inclusive, and for no other purposes;
(c) Require his or her employees and other persons enlisted by the consultant to assist with the review to comply with the confidentiality requirements of this subsection; and
(d) Keep or cause to be kept a complete file of copies of all reports of reviews conducted pursuant to NRS 387.602 to 387.644, inclusive.
5. All working papers from a review conducted pursuant to NRS 387.602 to 387.644, inclusive, are confidential and may be destroyed by the consultant 8 years after the final written report of the review is issued, except that the consultant:
(a) Shall release such working papers when subpoenaed by a court or when required to do so pursuant to NRS 239.0115;
(b) Shall make such working papers available to the Legislative Auditor upon the request of the Auditor; 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 2005, 2442; A 2007, 2096)

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