2001 REGULAR SESSION (71st)                                                                             A SB561 483

Amendment No. 483

 

Senate Amendment to Senate Bill No. 561                                                                         (BDR 31‑392)

Proposed by: Committee on Government Affairs

Amendment Box:

Resolves Conflicts with: N/A

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 sec. 5, pages 3 and 4, by deleting lines 22 through 48 on page 3 and lines 1 through 22 on page 4, and inserting:

     “353A.045  The chief [of the division] shall:

     1.  Report to the director.

     2.  Develop long-term and annual work plans to be based on the results of periodic documented risk assessments. The annual work plan must[:

     (a) List] list the agencies to which the division will provide training and assistance[; and

     (b) Be] and be submitted to the director for approval. Such agencies must not include:

     (a) A board created by the provisions of chapters 623 to 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.

     3.  Provide a copy of the approved annual work plan to the legislative auditor.

     4.  In consultation with the director, prepare a plan for auditing executive branch agencies for each fiscal year and present the plan to the committee for its review and approval. Each plan for auditing must:

     (a) State the agencies which will be audited, the proposed scope and assignment of those audits and the related resources which will be used for those audits; and

     (b) Ensure that the internal accounting, administrative controls and financial management of each agency are reviewed periodically.

     5.  Perform the audits of the programs and activities of the agencies in accordance with the plan approved pursuant to subsection 5 of NRS 353A.038 and prepare audit reports of his findings.

     6.  Review each agency that is audited pursuant to subsection 5 and advise those agencies concerning internal accounting, administrative controls and financial management.

     7.  Submit to each agency that is audited pursuant to subsection 5 analyses, appraisals and recommendations concerning:

     (a) The adequacy of the internal accounting and administrative controls of the agency; and

     (b) The efficiency and effectiveness of the management of the agency.

     8.  Report any possible abuses, illegal actions, errors, omissions and conflicts of interest of which the division becomes aware during the performance of an audit.

     9.  Adopt the standards of the Institute of Internal Auditors for conducting and reporting on audits.

     10.  Consult with the legislative auditor concerning the plan for auditing and the scope of audits to avoid duplication of effort and undue disruption of the functions of agencies that are audited pursuant to subsection 5.

     11.  Appoint a manager of internal controls.”.

     Amend the title of the bill, fifth line, by deleting “audits, reviews,”.