2001 REGULAR SESSION (71st)                                                                       A SB531 R2 991

Amendment No. 991

 

Assembly Amendment to Senate Bill No. 531  Second Reprint                                           (BDR 48‑354)

Proposed by: Committee on Government Affairs

Amendment Box: Resolves conflict with Senate Bill No. 561.

Resolves Conflicts with: SB561

Amends:         Summary:               Title:               Preamble:               Joint Sponsorship:

 

ASSEMBLY ACTION              Initial and Date              |SENATE ACTION                        Initial and Date

       Adopted       Lost                                               |          Adopted       Lost                                           

Concurred In                     Not                                                        |Concurred In  Not                                 

       Receded        Not                                               |         Receded        Not                                           

 

     Amend the bill as a whole by adding a new section designated sec. 19.5, following sec. 19, to read as follows:

     “Sec. 19.5. Sections 2 and 3 of Senate Bill No. 561 of this session are hereby amended to read as follows:

     Sec. 2. NRS 353A.020 is hereby amended to read as follows:

     353A.020  1.  The director, in consultation with the committee and legislative auditor, shall adopt a uniform system of internal accounting and administrative control for agencies. The elements of the system must include, without limitation:

     (a) A plan of organization which provides for a segregation of duties appropriate to safeguard the assets of the agency;

     (b) A plan which limits access to assets of the agency to persons who need the assets to perform their assigned duties;

     (c) Procedures for authorizations and recordkeeping which effectively control accounting of assets, liabilities, revenues and expenses;

     (d) A system of practices to be followed in the performance of the duties and functions of each agency; and

     (e) An effective system of internal review.

     2.  The director, in consultation with the committee and legislative auditor, may modify the system whenever he considers it necessary.

     3.  Each agency shall develop written procedures to carry out the system of internal accounting and administrative control adopted pursuant to this section.

     4.  For the purposes of this section, “agency” does not include:

     (a) A board [or commission] created by the provisions of chapters 623 to [625,] 625A, inclusive, 628 , 630 to 640A, inclusive, 641 to 644, inclusive, 654 and 656 of NRS.

     (b) The University and Community College System of Nevada.

     (c) The public employees’ retirement system.

     (d) The housing division of the department of business and industry.

     (e) The Colorado River commission of Nevada.

     Sec. 3. NRS 353A.025 is hereby amended to read as follows:

     353A.025  1.  The head of each agency shall periodically review the agency’s system of internal accounting and administrative control to determine whether it is in compliance with the uniform system of internal accounting and administrative control for agencies adopted pursuant to subsection 1 of NRS 353A.020.

     2.  On or before July 1 of each even-numbered year, the head of each agency shall report to the director whether the agency’s system of internal accounting and administrative control is in compliance with the uniform system adopted pursuant to subsection 1 of NRS 353A.020. The reports must be made available for inspection by the members of the legislature.

     3.  For the purposes of this section, “agency” does not include:

     (a) A board [or commission] created by the provisions of chapters 623 to [625,] 625A, inclusive, 628 , 630 to 640A, inclusive, 641 to 644, inclusive, 654 and 656 of NRS.

     (b) The University and Community College System of Nevada.

     (c) The public employees’ retirement system.

     (d) The housing division of the department of business and industry.

     (e) The Colorado River commission of Nevada.

     4.  The director shall, on or before the first Monday in February of each odd-numbered year, submit a report on the status of internal accounting and administrative controls in agencies to the:

     (a) Director of the legislative counsel bureau for transmittal to the:

          (1) Senate standing committee on finance; and

          (2) Assembly standing committee on ways and means;

     (b) Governor; and

     (c) Legislative auditor.

     5.  The report submitted by the director pursuant to subsection 4 must include, without limitation:

     (a) The identification of each agency that has not complied with the requirements of subsections 1 and 2;

     (b) The identification of each agency that does not have an effective method for reviewing its system of internal accounting and administrative control; and

     (c) The identification of each agency that has weaknesses in its system of internal accounting and administrative control, and the extent and types of such weaknesses.”.