reglab/housing_qa huggingface dataset:
NV Rev Stat § 353A.038 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.038 - Executive Branch Audit Committee: Creation; membership; compensation of members; duties.

  1. The Executive Branch Audit Committee is hereby created.  2. The Committee must consist of one member who is a representative of the general public appointed by the Governor, who has at least 5 years of progressively responsible experience in the field of auditing and who does not engage in business with any agency, and the following ex officio members:  (a) The Governor, who shall serve as Chair of the Committee;  (b) The Lieutenant Governor;  (c) The Secretary of State;  (d) The State Treasurer;  (e) The State Controller; and  (f) The Attorney General.  3. The member of the Committee who is a representative of the general public is entitled to receive a salary of $80 per day while engaged in the business of the Committee.  4. While engaged in the business of the Committee, each member of the Committee is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.  5. The Committee shall:  (a) Adopt policies and procedures for the operation of the Division;  (b) Approve, with or without revision, each annual plan for auditing agencies presented by the Administrator pursuant to NRS 353A.045, and any revisions to such a plan, before the plan is implemented; and  (c) Approve, with or without revision, each annual report submitted by the Administrator pursuant to NRS 353A.065.  (Added to NRS by 1999, 2887)
NV Rev Stat § 353A.041 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.041 - Qualifications of Administrator; staff.

  1. The Administrator must:  (a) Be a certified public accountant certified by this state or a public accountant qualified pursuant to chapter 628 of NRS to practice public accounting in this state;  (b) Be a certified internal auditor or government auditing professional; or  (c) Have a master’s degree in business administration, accounting, finance or a closely related field.   2. The Administrator must have at least 6 years of progressively responsible experience in professional auditing and performing internal audits or postaudits. The experience must include, without limitation, the performance of audits of governmental entities or of private business organizations, whether or not organized for profit.  3. The Administrator may employ, within the limits of legislative appropriations, such staff as is necessary to the performance of his or her duties.  (Added to NRS by 1999, 2887; A 2017, 1403)
NV Rev Stat § 353A.045 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.045 - Duties of Administrator.

The Administrator 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 list the agencies to which the Division will provide training and assistance and be submitted to the Director for approval. Such agencies must not include:  (a) A board created by the provisions of NRS 590.485 and chapters 623 to 625A, inclusive, 628, 630 to 644A, inclusive, 648, 654 and 656 of NRS.  (b) The Nevada System of Higher Education.  (c) The Public Employees’ Retirement System.  (d) The Housing Division of the Department of Business and Industry.  (e) The Colorado River Commission of Nevada.  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 or her 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 internal 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.  (Added to NRS by 1995, 397; A 1997, 505; 1999, 2890; 2001, 944; 2003, 626, 909, 2077; 2005, 1139; 2017, 1544)
NV Rev Stat § 353A.055 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.055 - Training and assistance provided to agencies; regulations; prohibited acts.

  1. The Division shall:  (a) Determine the adequacy of the system of internal accounting, administrative control and financial management of each agency to which the Division provides training and assistance.  (b) Adopt regulations, approved by the Committee, requiring the provision of training to any employee of an agency who is responsible for administering budgetary accounts. The training must address:  (1) The laws and regulations of this state and the Federal Government applicable to the operations of the agency.  (2) Internal accounting, administrative controls and financial management.  (3) Techniques to address the adequacy of controls of the agency.  (c) Develop and administer a procedure to evaluate the effectiveness of any training provided to an agency.  (d) Provide technical assistance to agencies in developing and carrying out their systems of internal accounting, administrative controls and financial management.  (e) Prepare separate reports for each agency which summarize the results of the training and assistance provided to the agency.  2. The Division shall not:  (a) Provide any services to an agency that is under the direct control or administration of a constitutional officer unless the constitutional officer requests such services.  (b) Conduct investigations, but shall refer such matters to the appropriate agency.  (Added to NRS by 1995, 397; A 1997, 505; 1999, 2891)
NV Rev Stat § 353A.065 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.065 - Annual report.

  1. Within 90 days after the end of each fiscal year, the Administrator shall submit an annual report to the Committee for its approval which:  (a) Lists the agencies to which the Division provided training and assistance;  (b) Separately lists any other activities undertaken by the Division that are related to the provision of training and assistance and the status of those activities;  (c) Contains a list of the final reports that have been submitted pursuant to NRS 353A.085;  (d) Contains a separate list of any other activities undertaken by the Division that are related to the final reports submitted pursuant to NRS 353A.085 and the status of those activities; and  (e) Describes the accomplishments of the Division.  2. The Administrator shall provide a copy of the annual report to the:  (a) Committee;  (b) Director;  (c) Interim Finance Committee; and  (d) Legislative Auditor.  (Added to NRS by 1995, 398; A 1997, 505; 1999, 2892)
NV Rev Stat § 353A.075 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.075 - Agency to make records available to Division; limitation.

  1. Except as otherwise provided in subsection 2, upon the request of the Administrator or the Administrator’s authorized representative, all officers and employees of each executive branch agency shall make available to the Division all books, accounts, claims, reports, vouchers or other records of information, confidential or otherwise, in the possession or control of the agency.  2. This section does not authorize the Administrator or the Administrator’s authorized representative to have access to any books, accounts, claims, reports, vouchers or other records or information of any business or activity which NRS 665.130 and 668.085 require to be kept confidential.  (Added to NRS by 1999, 2888)
NV Rev Stat § 353A.085 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.085 - Preliminary findings and recommendations of audit; written statement of acceptance, explanation or rebuttal from agency; final report; confidentiality.

  1. After each audit is completed, the Administrator or the Administrator’s designated representative shall submit a copy of the preliminary findings and recommendations of the audit to the head of the audited agency. Within 10 working days after receipt of the preliminary findings and recommendations, the head of the agency shall submit to the Administrator a written statement of acceptance, explanation or rebuttal concerning the findings. The Administrator shall include the statement of the head of the agency in the final report.  2. The Administrator shall submit a final report to the Committee and the head of the audited agency.  3. Except as otherwise provided in NRS 353A.031 to 353A.100, inclusive, the Administrator shall not disclose the content of any audit before the final report is submitted to the Committee pursuant to subsection 2 except in the case of alleged illegal acts which must be reported immediately upon discovery.  (Added to NRS by 1999, 2888)
NV Rev Stat § 353A.090 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.090 - Corrective actions.

Within 6 months after the date that the final report is submitted pursuant to NRS 353A.085, if corrective action is recommended for an agency, the Administrator shall determine whether appropriate corrective actions are being taken and whether those actions are achieving the desired result. The Administrator shall inform the Committee and the head of the audited agency of the effect of any corrective actions taken.  (Added to NRS by 1999, 2888)
NV Rev Stat § 353A.100 (2021)
2021 Nevada Revised Statutes|Chapter 353A - Internal Accounting and Administrative Control|NRS 353A.100 - Administrator to maintain file of copies of reports; confidentiality.

  1. The Administrator shall keep or cause to be kept a complete file of copies of all reports of audits, examinations, investigations and all other reports or releases issued by the Administrator.  2. All working papers from an audit are confidential and may be destroyed by the Administrator 5 years after the report is issued, except that the Administrator:  (a) Shall release such working papers when subpoenaed by a court of competent jurisdiction or when required to do so pursuant to NRS 239.0115;  (b) Shall make such working papers available to the Legislative Auditor upon his or her request; and  (c) May make such working papers available for inspection by an authorized representative of any other governmental entity for a matter officially before him or her.  (Added to NRS by 1999, 2889; A 2007, 2090)
NV Rev Stat § 353B.001 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.001 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 353B.002, 353B.003 and 353B.004 have the meanings ascribed to them in those sections.  (Added to NRS by 2001, 2159; A 2019, 3904)
NV Rev Stat § 353B.002 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.002 - "Board" defined.

Board means the Board of Trustees of the College Savings Plans of Nevada created by NRS 353B.005.  (Added to NRS by 2001, 2159)
NV Rev Stat § 353B.003 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.003 - "Marketing" defined.

Marketing means activities relating to marketing and promotion, including, without limitation, market research, public relations, branding and creative services, design and purchase of advertising, design and printing or production of collateral and promotional items, event sponsorships, incentives payable to a student’s scholarship or savings trust account and website design and development. The term includes all such activities performed for the purposes of this chapter, whether performed by state employees or other persons.  (Added to NRS by 2019, 3904)
NV Rev Stat § 353B.004 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.004 - "System" defined.

System means the Nevada System of Higher Education.  (Added to NRS by 1997, 3483; A 2001, 2166; 2005, 364)
NV Rev Stat § 353B.005 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.005 - Board of Trustees of the College Savings Plans of Nevada: Creation; membership; terms; Chair; allowances and expenses.

  1. There is hereby created a Board of Trustees of the College Savings Plans of Nevada.  2. The Board consists of five members composed of:  (a) The State Treasurer, who may name a designee to serve on the Board on his or her behalf.  (b) The Director of the Office of Finance, who may name a designee to serve on the Board on his or her behalf.  (c) The Chancellor of the System, who may name a designee to serve on the Board on his or her behalf.  (d) Two members appointed by the Governor. A member who is appointed by the Governor must possess knowledge, skill and experience in the field of:  (1) Accounting;  (2) Finance;  (3) Investment management; or  (4) Marketing.  3. A member of the Board who is appointed by the Governor pursuant to paragraph (d) of subsection 2:  (a) Serves for a term of 4 years or until his or her successor is appointed;  (b) Except as otherwise provided in paragraph (c), may be reappointed by the Governor; and  (c) Except as otherwise provided in this paragraph, may serve for only two terms. A member who is appointed to fill a vacancy in an unexpired term that is not longer than 3 years may serve two terms in addition to the unexpired term.  4. The members of the Board shall elect a Chair of the Board from among their number.   5. Each member of the Board serves without compensation, except that each member is entitled to receive:  (a) The per diem allowance and travel expenses provided for state officers and employees generally; and  (b) Reimbursement for any other actual and reasonable expense incurred while performing his or her duties.  6. As used in this section, the term "College Savings Plans of Nevada" includes the Nevada Higher Education Prepaid Tuition Program set forth in NRS 353B.010 to 353B.190, inclusive, and the Nevada College Savings Program set forth in NRS 353B.300 to 353B.370, inclusive, including the Nevada College Kick Start Program.  (Added to NRS by 2001, 2159; A 2017, 4145; 2019, 3904)
NV Rev Stat § 353B.007 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.007 - Insurance coverage to protect prepaid tuition contracts and savings trust accounts.

The Board may endorse insurance coverage written exclusively to protect prepaid tuition contracts, and purchasers and beneficiaries of prepaid tuition contracts pursuant to NRS 353B.010 to 353B.190, inclusive, and the regulations adopted pursuant thereto, and savings trust accounts and account owners, and beneficiaries of savings trust accounts pursuant to NRS 353B.300 to 353B.370, inclusive, and the regulations adopted pursuant thereto, which may be issued in the form of a group life policy. The provisions of title 57 of NRS are not applicable to the Board in carrying out the provisions of this section.  (Added to NRS by 2001, 2160)
NV Rev Stat § 353B.009 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.009 - Money on deposit in prepaid tuition contract or savings trust account not considered asset of parent, guardian or student for purposes of determining certain eligibility.

Notwithstanding the provisions of any specific statute to the contrary, no money on deposit in a prepaid tuition contract pursuant to NRS 353B.010 to 353B.190, inclusive, or a savings trust account pursuant to NRS 353B.300 to 353B.370, inclusive, may be considered an asset of a parent, guardian or student for the purpose of determining the eligibility of a person for a grant, scholarship or work opportunity that is based on need and offered or administered by a state agency, except as otherwise required by the source of the funding of the grant, scholarship or work opportunity.  (Added to NRS by 2001, 2160)
NV Rev Stat § 353B.010 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.010 - Definitions.

As used in NRS 353B.010 to 353B.190, inclusive, unless the context otherwise requires, the words and terms defined in NRS 353B.030 to 353B.070, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1997, 3483; A 2001, 2162, 2166; 2017, 4146)
NV Rev Stat § 353B.030 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.030 - "Prepaid tuition contract" defined.

Prepaid tuition contract means the contract created pursuant to NRS 353B.100.  (Added to NRS by 1997, 3483; A 2001, 2166)
NV Rev Stat § 353B.040 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.040 - "Purchaser" defined.

Purchaser means a person who makes or is obligated to make payments for tuition in accordance with a prepaid tuition contract.  (Added to NRS by 1997, 3483; A 2001, 2166)
NV Rev Stat § 353B.050 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.050 - "Qualified beneficiary" defined.

Qualified beneficiary means a person for whom tuition is paid pursuant to a prepaid tuition contract.  (Added to NRS by 1997, 3483; A 2001, 2166)
NV Rev Stat § 353B.070 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.070 - "Trust Fund" defined.

Trust Fund means the Nevada Higher Education Prepaid Tuition Trust Fund created pursuant to NRS 353B.140.  (Added to NRS by 1997, 3483; A 2001, 2162, 2166)
NV Rev Stat § 353B.075 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.075 - Limitations on construction of provisions.

The provisions of NRS 353B.010 to 353B.190, inclusive, must not be construed as a promise or guarantee that a qualified beneficiary:  1. Will be admitted to, allowed to continue enrollment at or graduated from a community college or university; or  2. Will have the full cost of his or her tuition paid at a community college, college or university that is not a member of the Nevada System of Higher Education.  (Added to NRS by 1997, 3489; A 2001, 2165, 2166)
NV Rev Stat § 353B.095 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.095 - Delegation by Board of administrative powers and duties to State Treasurer.

The Board may delegate to the State Treasurer any of its administrative powers and duties specified in NRS 353B.010 to 353B.190, inclusive, if the Board determines that such delegation is necessary for the efficient and effective administration of the Nevada Higher Education Prepaid Tuition Program and the Trust Fund.  (Added to NRS by 2017, 4144)
NV Rev Stat § 353B.100 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.100 - Prepaid tuition contracts: Authority of Board to enter; required provisions.

  1. The Board may enter into a prepaid tuition contract with a purchaser.  2. The Board shall create a prepaid tuition contract in accordance with the provisions of this section.  3. The prepaid tuition contract must include, without limitation:  (a) The terms and conditions under which the purchaser shall remit payment, including, without limitation:  (1) The amount and number of payments that are required from the purchaser on behalf of the qualified beneficiary;  (2) The date upon which each payment is due; and  (3) A provision for a reasonable penalty for a delinquent payment or default.  (b) The name and date of birth of the qualified beneficiary on whose behalf the prepaid tuition contract is drawn.  (c) The terms and conditions under which another person may be substituted as the qualified beneficiary.  (d) The terms and conditions under which the purchaser, or another person designated by the purchaser, may terminate the prepaid tuition contract, receive a refund of money that he or she has paid into the Trust Fund or withdraw money that he or she has paid into the Trust Fund, including, without limitation, a provision allowing the Board to impose a fee that amounts to more than a de minimis penalty.  (e) A provision that the Board shall, after making a reasonable effort to contact the purchaser, report any money that has been deposited under a prepaid tuition contract that has not been terminated and has not been used within a specified period to the State Treasurer for proper disposition.  (f) The number of semesters for which the purchaser is contracting.  (g) A provision that money paid into the Trust Fund under a prepaid tuition contract may be applied toward tuition for an undergraduate degree at:  (1) A university, state college or community college that is a member of the System;  (2) An accredited college or university in this State that is not a member of the System; or  (3) An accredited community college, college or university in another state.  Payments authorized pursuant to subparagraph (2) or (3) must not exceed the projected highest payment for tuition for the current academic year at a university that is a member of the System.  (h) A provision that any money under a prepaid tuition contract that is remaining after a qualified beneficiary has graduated with an undergraduate degree may be applied toward tuition for graduate-level studies at:  (1) A university, state college or community college that is a member of the System;  (2) An accredited college or university in this State that is not a member of the System; or  (3) An accredited community college, college or university in another state.  Payments authorized pursuant to this paragraph may not exceed the total amount payable under the prepaid tuition contract of the qualified beneficiary.  (i) Any other term or condition that the Board considers necessary or proper.  (Added to NRS by 1997, 3484; A 2001, 2166; 2005, 364; 2017, 4146)
NV Rev Stat § 353B.105 (2021)
2021 Nevada Revised Statutes|Chapter 353B - College Savings Programs and Education Savings Accounts|NRS 353B.105 - Agreement to payroll deductions for prepaid tuition contract authorized.

The State of Nevada, an agency, county, municipality or other political subdivision of the State, or any other public or private employer may enter into an agreement to remit payments toward a prepaid tuition contract on behalf of an employee through payroll deductions.  (Added to NRS by 1997, 3489; A 2001, 2166)