Nevada Revised Statutes 218G.130 – Retention of audit reports and other documents; confidentiality and destruction of working papers from audits; exceptions
1. The Legislative Auditor 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 Legislative Auditor.
Terms Used In Nevada Revised Statutes 218G.130
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
2. All working papers from an audit are confidential and may be destroyed by the Legislative Auditor 5 years after the report is issued, except that the Legislative Auditor:
(a) Shall release such working papers when subpoenaed by a court or when required to do so pursuant to NRS 239.0115; or
(b) May make such working papers available for inspection by an authorized representative of any other governmental entity for a matter officially before the authorized representative or by any other person authorized by the Legislative Commission.