Nevada Code § 227.160

Auditing and allowance of claims; examination of witnesses and documentary evidence
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1. The State Controller shall:
(a) Audit all claims against the State, for the
payment of which an appropriation or authorization has been made but of which the
amount has not been definitely fixed by law, which have been examined and
passed upon by the State Board of Examiners, or which have been presented to
the Board and not examined and passed upon by it within 30 days from their
presentation.
(b) Allow of those claims mentioned in paragraph
(a) as not having been passed upon by the State Board of Examiners within 30
days after presentation the whole, or such portion thereof as the State
Controller deems just and legal, and of claims examined and passed upon by the
State Board of Examiners, such an amount as the State Controller decrees just
and legal not exceeding the amount allowed by the Board.
2. No claim for services rendered or
advances made to the State or any officer thereof may be audited or allowed
unless the services or advancement have been specially authorized by law and an
appropriation or authorization made for its payment.
3. For the purpose of satisfying himself
or herself of the justness and legality of any claim, the State Controller may
examine witnesses under oath and receive and consider documentary evidence in
addition to that furnished him or her by the State Board of Examiners. The
State Controller shall draw warrants on the State Treasurer for such amounts as
the State Controller allows of claims of the character described in this
section, and also for all claims of which the amount has been definitely fixed
by law and for the payment of which an appropriation or authorization has been
made.

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