Audits
Audits
are intended to provide recommendations to executive branch agency management to improve
their agency's efficiency and effectiveness. Audit recommendations are solution-based and
result in benefits to state agencies and Nevadans. Audits identify cost
savings, free up resources, increase revenues, and enhance the safety and
welfare of the citizenry.
Audit
procedures include assessing agencies’ roles and responsibilities. Auditors evaluate whether the state is the proper
level of government for these roles and responsibilities and if agencies can operate
more efficiently and effectively.
Auditors
analyze agencies’ operations to identify areas that can be improved. Auditors often review procedures used in
other states that provide similar services to help determine best practices for
Nevada state agencies. Auditors also
review federal, academic, and private sector guidelines, studies, and protocols
when performing audits.
Auditors
present their reports to the Executive Branch Audit Committee (comprised
of the Governor, Lieutenant Governor, Secretary of State, Treasurer,
Controller, Attorney General and an appointed Public Member) at a public
meeting. Agencies are required to attend
the meeting to address Committee questions.
Within six months following presentation of audit reports to the Committee, auditors assess agencies’ progress in implementing audit recommendations. Auditors perform annual follow-ups
on recommendations that are not implemented within six months. Results of six month and annual follow-ups are reported to the Committee at public meetings that agencies must attend to address Committee questions.