Nevada Code § 387.3039

Duties of Department: Inspections of record books and accounts
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The Department shall:
1. Inspect the record books and accounts
of boards of trustees, governing bodies of charter schools and governing bodies
of university schools for profoundly gifted pupils and enforce the uniform
method of keeping the financial records and accounts of school districts,
charter schools and university schools for profoundly gifted pupils.
2. Inspect the school fund accounts of the
county auditors of the several counties and report the condition of the funds
of any school district to the board of trustees thereof.
3. Inspect the accounts established by:
(a) The boards of trustees under NRS 354.603 and report the condition of the
accounts to the respective boards of county commissioners and county
treasurers.
(b) The governing bodies of charter schools under NRS 388A.411 and report the condition
of the accounts to the respective sponsors of the charter schools and governing
bodies of the charter schools.
(c) The governing bodies of university schools
for profoundly gifted pupils under NRS
388C.260 and report the condition of the accounts to the Board of Regents
of the University of Nevada and the respective governing bodies of the
university schools.

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