2022 Nevada Revised Statutes
Chapter 482 - Motor Vehicles and Trailers: Licensing, Registration, Sales and Leases
NRS 482.382785 - Department may request audit of certain charitable organizations; Legislative Commission may direct Legislative Auditor to perform audit; Legislative Auditor to prepare and distribute written report of audit.

1. The Department may request the Legislative Commission to direct the Legislative Auditor to perform an audit of any charitable organization if the Department:

(a) Has reasonable cause to believe or has received a credible complaint that the charitable organization has filed with the Department forms or records that are inadequate or inaccurate, has committed improper practices of financial administration, or has failed to use adequate methods and procedures to ensure that all money received in the form of additional fees is expended solely for the benefit of the intended recipient; or

(b) Determines that an audit is reasonably necessary to assist the Department in administering NRS 482.3667 to 482.38279, inclusive.

2. If the Legislative Commission directs the Legislative Auditor to perform an audit of a charitable organization, the Legislative Auditor shall:

(a) Conduct the audit and prepare a final written report of the audit; and

(b) Distribute a copy of the final written report to the Director.

3. Along with any statement of explanation or rebuttal from the audited charitable organization, the final written report of the audit may include, without limitation:

(a) Evidence regarding the inadequacy or inaccuracy of any forms or records filed by the charitable organization with the Department;

(b) Evidence regarding any improper practices of financial administration on the part of the charitable organization;

(c) Evidence regarding the methods and procedures, or lack thereof, used to ensure that all money received in the form of additional fees is expended solely for the benefit of the intended recipient; and

(d) Any other evidence or information that the Legislative Auditor determines to be relevant to the propriety of the financial administration and recordkeeping of the charitable organization, including, without limitation, the disposition of any additional fees received by the charitable organization.

(Added to NRS by 2015, 994; A 2021, 359)