Results in Brief

The Nevada State Railroad Museum did not always comply with laws and regulations significant to its financial administration. The Museum allowed a nonprofit organization to retain $2,073 of train ride receipts. The Museum also waived train ride fees for two days and admission fees for six days. We found no evidence that the Board of Museums and History authorized the Museum to waive the train ride or admission fees. In addition, work performance standards and annual and probationary evaluations were not prepared for all employees.

Principal Findings

 The following are selected findings from our audit of the Nevada State Railroad Museum. We found the Nevada State Railroad Museum:

• Allowed Friends of the Nevada State Railroad Museum, a nonprofit organization, to retain $2,073 of train ride receipts. (page 9)

• Waived train ride fees for two days, resulting in an estimated maximum potential loss of $4,000 to the general fund. The Museum also waived the admission fees on six days during the year, resulting in an estimated maximum potential loss of $12,000 to the general fund. (page 10)

 
• Had not developed work performance standards or prepared performance evaluations for its classified employees. (page 10)

Recommendation
Number                                                                                         Accepted              Rejected

1     Remit $2,073 to the general fund..............................                     X

2     Deposit all admission fees and train ride receipts to
        the general fund....................................................                     X

3     Obtain approval from the Board of Museums and
        History prior to waiving admission or train ride
        fees.......................................................................                     X

4     Develop work performance standards for each
        employee..............................................................                     X

5     Prepare employee evaluations in accordance with
        NRS 284.340.........................................................                     X

                                                TOTALS                                             5                         0