Audit Division
Audit Summary
 
Department of Museums, Library and Arts
Nevada State Library
Report LA98-5

Results in Brief

 NRS 353A requires state agencies to establish and maintain an effective management control system. However, the Nevada State Library has not fully established the appropriate level of controls over the awarding, monitoring, and accounting for Library Services and Construction Act grants. As a result, grant transactions were not always properly recorded, equipment inventory records were incomplete, and key grant transactions were not always documented.

The Nevada State Library complied with laws and regulations significant to its financial administration, except for preparation of employee performance evaluations and fully documenting its system of management controls.

Principal Findings


Agency Response
to Audit Recommendations
 

Number                                                                                                   Accepted    Rejected
     1                 Completely and accurately document the awarding
                          and monitoring of LSCA grants including grants under
                          the control of the Nevada State Library........................       X

    2                  Ensure all accounting transactions are fully documented ..    X

    3                  Record county CLAN expenditures by program project
                         within the CLAN budget account...................................       X

    4                 Update CLAN equipment inventory records.....................      X

    5                 Perform employee performance evaluations as
                          required by statute........................................................       X

    6                 Revise the accounting procedures manual........................       X

                            TOTALS                                                                                               0