218G.230 - Discussion of preliminary report with agency; inclusion of agency’s explanation or rebuttal in final report; presentation and distribution of final report when Legislature in session. - Nevada Statutes

218G.230  Discussion of preliminary report with agency; inclusion of agency’s explanation or rebuttal in final report; presentation and distribution of final report when Legislature in session.

      1.  The Legislative Auditor or the Legislative Auditor’s designated representative shall furnish a copy of the preliminary report of the audit to the head of the audited agency and discuss the report with the head of the agency. The head of the agency shall submit to the Legislative Auditor, within 10 days after the discussion, a written statement of explanation or rebuttal concerning any of the findings, and the Legislative Auditor shall include in the final report the officer’s explanation or rebuttal to any of the findings contained in the final report.

      2.  When the Legislature is in session the Legislative Auditor shall notify the Chair of the Legislative Commission or the Chair of the Audit Subcommittee, immediately following this 10-day period, that an audit report is ready for presentation to the Legislative Commission.

      3.  If, within 5 days after notification, the Chair of the Legislative Commission does not call a meeting of the Commission or the Chair of the Audit Subcommittee does not call a meeting of the Subcommittee, the Legislative Auditor shall distribute the report and any statement received from the agency to each member of the Legislature.

      (Added to NRS by 1977, 756; A 1981, 156; 1983, 160; 1985, 853)—(Substituted in revision for NRS 218.821)