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.