Audit Division

Audit Summary

Department of Museums, Library and Arts

Division of Museums and History

Nevada Museum and Historical Society

Report LA98-3

Results in Brief

The Nevada Museum and Historical Society did not always comply with laws and regulations significant to its financial administration. The NMHS charged reduced admission fees to bus tour operators without approval of the Board of Museums and History. Furthermore, the Nevada Museum and Historical Society has not established the appropriate level of controls over admission fees to ensure they are properly accounted for and safeguarded. In addition, the NMHS has not complied with laws and regulations for the accrual and payment of overtime, and the preparation of employee performance evaluations.

Principal Findings

The following are selected findings from our audit of the Nevada Museum and Historical Society. We found the NMHS:

1. Has been charging reduced admission fees to bus tour visitors who stop at the museum. The reduced admission fee rates were not established by the Board of Museums and History as required by NRS 381.0045. (page 9)

2. Has not documented the terms and conditions with bus tour operators in a written agreement. (page 10)

3. Incorrectly recorded $3,373 of fiscal year 1994 admission fee revenue to fiscal year 1995. This resulted in fiscal year 1994 admission fees being understated and fiscal year 1995 admission fees being overstated by $3,373. (page 11)

4. Has not developed management controls to ensure that overtime is accrued and paid in accordance with NAC 284.250. As of June 30, 1996, the NMHS was liable for 803 hours of overtime totaling $12,376. (page 13)

5. Did not always prepare performance evaluations for its classified employees in accordance with NRS 284.340. (page 13)