After presentation, copies of the reports are made available to each member of the Legislature, state officials, and the public. The Legislative Commission approves the biennial audit program of the Legislative Auditor and may direct him to make any special audit or investigation considered necessary. The Legislature may also direct the Legislative Auditor to conduct special audits or investigations through legislation. The scope of the audits vary depending upon the nature and purpose of the agency. The integrity of fiscal affairs receive substantial consideration in the planning phase of each audit.
Substantial consideration is given to the agencies' compliance with applicable laws and regulations.
Emphasis is also placed in providing an independent assessment of the performance of an agency, program, activity, or function. This is done in order to provide information to improve public accountability and facilitate decision-making by the Legislature or those responsible for initiating corrective action. This may include determining if an agency is operating in an economical or efficient manner, or determining the extent to which a program achieves a desired level of results. The Legislative Auditor is a statutory officer appointed by the Director of the Legislative Counsel Bureau with the approval of the Legislative Commission for an indefinite term whose qualifications and duties are defined by law. The Legislative Auditor serves as staff to the Nevada Legislature and its various committees, and is the chief of the Audit Division.