NRS218G.200. Audits of state agencies required; duty of agency personnel to assist in audit.

      1.  The Legislative Auditor shall perform a postaudit of all accounts, funds and other records of all agencies of the State to determine one or any combination of the following:

      (a) Whether the financial statements of the audited agency comply with generally accepted principles of accounting.

      (b) The honesty and integrity of fiscal affairs, the accuracy and reliability of information and reports, and the effectiveness of the system of management controls of the audited agency.

      (c) Compliance with all applicable laws and regulations.

      (d) Whether the operations of the agency of the State have been conducted in accordance with its contractual obligations.

      (e) Whether control by management and the system of information provide an adequate and efficient system of records and accounting.

      2.  Every officer and employee of an agency of the State shall aid and assist the Legislative Auditor at such times as the Legislative Auditor requires in the inspection, examination and audit of any books, accounts and records in their possession.

      (Added to NRS by 1977, 755; A 1985, 852; 1995, 1109)—(Substituted in revision for NRS 218.775)