Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE31 PUBLIC FINANCIAL ADMINISTRATION |
CHAPTER353A. Internal Accounting and Administrative Control |
DIVISION OF INTERNAL AUDITS |
NRS353A.085. Preliminary findings and recommendations of audit; written statement of acceptance, explanation or rebuttal from agency; final report; confidentiality.
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1. After each audit is completed, the Administrator or the Administrator’s designated representative shall submit a copy of the preliminary findings and recommendations of the audit to the head of the audited agency. Within 10 working days after receipt of the preliminary findings and recommendations, the head of the agency shall submit to the Administrator a written statement of acceptance, explanation or rebuttal concerning the findings. The Administrator shall include the statement of the head of the agency in the final report.
2. The Administrator shall submit a final report to the Committee and the head of the audited agency.
3. Except as otherwise provided in NRS 353A.031 to 353A.100, inclusive, the Administrator shall not disclose the content of any audit before the final report is submitted to the Committee pursuant to subsection 2 except in the case of alleged illegal acts which must be reported immediately upon discovery.
(Added to NRS by 1999, 2888)