NV Rev Stat § 353A.049 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.049 - Reports of abuse, fraud or waste regarding public money received and used by agency or contractor: Establishment of telephone number by Director; notice; action by Division; confidentiality; disclosure.

  1. The Director shall:  (a) Establish a telephone number at which a person may confidentially report to the Division information relating to abuse, fraud or waste with respect to public money received and used by an agency or contractor; and  (b) Create a written notice that:  (1) Clearly identifies the telephone number established pursuant to paragraph (a); and  (2) Contains a statement directing any person with any information relating to abuse, fraud or waste with respect to public money received and used by an agency or contractor to report the information at the telephone number established pursuant to paragraph (a).  2. The written notice created pursuant to paragraph (b) of subsection 1 must be posted conspicuously:  (a) In each public building of an agency; and  (b) On the Internet website maintained by the Office of Finance.  3. Upon receipt of information from a person calling the telephone number established pursuant to paragraph (a) of subsection 1, the Division shall perform a review and prepare a report of its findings. The report is a public record and:  (a) Must include, without limitation, an explanation of:  (1) The purpose of the review; and   (2) Any resolution or corrective action taken by the Division that resulted from the review.  (b) Must not include the identity of the person who reported the information.  4. Except as otherwise provided in subsections 3 and 5, any information reported to the Division at the telephone number established pursuant to paragraph (a) of subsection 1, including, without limitation, the identity of the person who reported the information, is confidential.  5. The Division shall not disclose information that is confidential pursuant to subsection 4 except:  (a) Pursuant to NRS 239.0115;  (b) For the purpose of carrying out any duty of the Division prescribed by NRS 353A.031 to 353A.100, inclusive, or for the purpose of assisting the Director or Administrator in carrying out any duty of the Director or Administrator prescribed by this chapter;  (c) Upon the lawful order of a court of competent jurisdiction; or  (d) To the Office of the Attorney General or the office of a district attorney within this State for the purpose of investigating the alleged abuse, fraud or waste reported to the Division.  6. As used in this section:  (a) "Contractor" means any person, business, organization or nonprofit corporation that contracts with an agency to receive public money. The term includes a subcontractor or a third party who receives any portion of the public money from the contractor to carry out any obligation pursuant to a contract between the contractor and the agency.  (b) "Public money" means any money deposited with a depository by the State Treasurer and includes money which is received by an agency from the Federal Government for distribution and use in this State pursuant to a federal law or federal regulation.  (Added to NRS by 2013, 569; A 2015, 164)