Nevada Code § 482.382785

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.

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