Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 482.38278 - Legislative Auditor to submit annual final written report; contents of report1. On or before September 30 following the end of each fiscal year, the Legislative Auditor shall submit a final written report with respect to the charitable organizations that have filed with the Legislative Auditor a balance sheet pursuant to subsection 1 of NRS 482.38277 to: (b) The Director of the Legislative Counsel Bureau for transmittal to the Legislature, if the Legislature is in session, or to the Legislative Commission, if the Legislature is not in session.2. Along with any statement of explanation or rebuttal from the charitable organization, the final written report 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 2007, 817; A 2009, 19; 2013, 1481; 2015, 1000; 2019, 197; 2021, 358Amended by 2021, Ch. 88,§10, eff. 10/1/2021.Amended by 2019, Ch. 38,§2, eff. 7/1/2019.Amended by 2015, Ch. 211,§9, eff. 7/1/2015.Amended by 2013, Ch. 313,§8, eff. 7/1/2013.Added to NRS by 2007, 817; A 2009, 19