As provided by Nevada Revised Statutes 218E.240, the Audit Subcommittee of the Legislative Commission consists of five members. The Chair of the Legislative Commission appoints the members of the Subcommittee from among the members of the Legislative Commission and the Interim Finance Committee, and designates one of the members as Chair. The Subcommittee meets at the times and places specified by a call of the Chair, and the Legislative Auditor serves as staff to the Audit Subcommittee. Audits are performed to improve accountability and effectiveness of government by providing members of the Legislature with independent and reliable information about the operations of state agencies, programs, activities, and functions. The Legislative Auditor presents a final written report of each audit to the Subcommittee.