Nevada § 218G.620 - Notice to school district or State Public Charter School Authority of final report of audit; submission of plan for corrective action required under certain circumstances; status report concerning plan for corrective action; regulations relating to authority of Audit Subcommittee

§ 218G.620. Notice to school district or State Public Charter School Authority of final report of audit; submission of plan for corrective action required under certain circumstances; status report concerning plan for corrective action; regulations relating to authority of Audit Subcommittee

1. The Legislative Commission or the Audit Subcommittee shall notify the respective

school district or the State Public Charter School Authority, as applicable, of its

acceptance of a final written report of an audit by the Legislative Auditor that concerns

the school district or the State Public Charter School Authority and contains any

recommendations for corrective action. Within 60 working days after the receipt of notification, if corrective action is

recommended, the school district or State Public Charter School Authority, as applicable,

shall submit a plan for corrective action to the Legislative Auditor. The school district or State Public Charter School Authority, as applicable, shall

commence corrective action pursuant to the plan immediately after its submission. 2. The Legislative Auditor shall notify the: (a) Audit Subcommittee, if the final written report was first presented to the Audit

Subcommittee pursuant to regulations adopted by the Legislative Commission; or (b) Legislative Commission, if the final written report was first presented to the

Legislative Commission, of any failure to submit a plan pursuant to subsection 1. 3. Each person who submits a plan pursuant to subsection 1 shall, within 6 months

after submission of the plan, submit to the Legislative Auditor a report specifying

the extent to which the recommendations of the Legislative Auditor have been carried

out, the extent to which the recommendations have not been carried out and the reasons

for any failure to carry out the recommendations. 4. The Legislative Auditor shall submit each report received pursuant to subsection

3 to the Legislative Commission and the Interim Finance Committee. 5. The Legislative Auditor shall notify the: (a) Audit Subcommittee, if so authorized by regulations adopted by the Legislative

Commission; or (b) Legislative Commission, of any failure to submit a report pursuant to subsection 3. 6. The Legislative Commission may by regulation: (a) Provide that reports received by the Legislative Auditor pursuant to subsection

3 must be submitted to the Audit Subcommittee before they are submitted to the Legislative

Commission. (b) Authorize the Audit Subcommittee to: (1) Review the reports; (2) Conduct hearings to examine any justification for a failure to carry out the recommendations

of the Legislative Auditor; and (3) Report its findings to the Legislative Commission.