Statute 218g 620

1. The Legislative Commission or the Audit Subcommittee shall notify the respective school district or the State Public Charter School Authority, as applicable, of its acceptance of a final written report of an audit by the Legislative Auditor that concerns the school district or the State Public Charter School Authority and contains any recommendations for corrective action. Within 60 working days after the receipt of notification, if corrective action is recommended, the school district or State Public Charter School Authority, as applicable, shall submit a plan for corrective action to the Legislative Auditor. The school district or State Public Charter School Authority, as applicable, shall commence corrective action pursuant to the plan immediately after its submission. 2. The Legislative Auditor shall notify the: (a) Audit Subcommittee, if the final written report was first presented to the Audit Subcommittee pursuant to regulations adopted by the Legislative Commission; or (b) Legislative Commission, if the final written report was first presented to the Legislative Commission, of any failure to submit a plan pursuant to subsection 1. 3.

the Legislative Commission; or (b) Legislative Commission, if the final written report was first presented to the Legislative Commission, of any failure to submit a plan pursuant to subsection 1. 3. Each person who submits a plan pursuant to subsection 1 shall, within 6 months after submission of the plan, submit to the Legislative Auditor a report specifying the extent to which the recommendations of the Legislative Auditor have been carried out, the extent to which the recommendations have not been carried out and the reasons for any failure to carry out the recommendations. 4. The Legislative Auditor shall submit each report received pursuant to subsection 3 to the Legislative Commission and the Interim Finance Committee. 5. The Legislative Auditor shall notify the: (a) Audit Subcommittee, if so authorized by regulations adopted by the Legislative Commission; or (b) Legislative Commission, of any failure to submit a report pursuant to subsection 3. 6. The Legislative Commission may by regulation: (a) Provide that reports received by the Legislative Auditor pursuant to subsection 3 must be submitted to the Audit Subcommittee before they are submitted to the Legislative

ssion may by regulation: (a) Provide that reports received by the Legislative Auditor pursuant to subsection 3 must be submitted to the Audit Subcommittee before they are submitted to the Legislative Commission. (b) Authorize the Audit Subcommittee to: (1) Review the reports; (2) Conduct hearings to examine any justification for a failure to carry out the recommendations of the Legislative Auditor; and (3) Report its findings to the Legislative Commission. (Added to NRS 2023, 2778)