[Rev. 9/26/2018 11:51:47 AM]

[NAC-353A Revised Date: 9-18]

CHAPTER 353A - INTERNAL ACCOUNTING AND ADMINISTRATIVE CONTROL

353A.100            Training for administration of budgetary accounts required; contents of training; evaluation of effectiveness of training.

NAC 353A.100  Training for administration of budgetary accounts required; contents of training; evaluation of effectiveness of training. (NRS 353A.055)

     1.  Except as otherwise provided in NRS 353A.055, the head of an agency and any employee of an agency whose duties include administering budgetary accounts shall attend training provided by the Division of Internal Audits:

     (a) Within 90 days after being hired for or promoted or otherwise transferred into a position whose duties include administering budgetary accounts, unless the person has previously attended such training;

     (b) If attendance is recommended by the Division following a review or audit of the agency; or

     (c) In the case of an employee of an agency, if directed to attend by the head of the agency.

Ê Each agency is responsible for the attendance of any employee required to attend training.

     2.  The training must include instruction in:

     (a) Systems of internal accounting and administrative controls;

     (b) Methods for documenting systems of internal accounting and administrative controls;

     (c) Methods for evaluating the effectiveness of a system of internal accounting and administrative controls;

     (d) Any subject which is of concern to a particular agency relating to its system of internal accounting and administrative controls;

     (e) Laws and regulations of this state and the Federal Government concerning systems of internal accounting and financial management that are applicable to the operations of a particular agency; and

     (f) Any other areas of financial management which affect the budgetary accounts of any agency.

     3.  An employee who attends such training shall answer any question submitted by the Division of Internal Audits to evaluate the effectiveness of the training provided to the employee.

     4.  An agency shall notify the Division of Internal Audits within 30 days after an employee is hired for or promoted or otherwise transferred into a position whose duties include administering budgetary accounts and arrange training for the employee.

     5.  As used in this section:

     (a) “Administering budgetary accounts” means the financial administration of the resources of an agency and the protection of those resources against waste, loss and misuse.

     (b) “Agency” has the meaning ascribed to it in NRS 353A.010.

     (c) “Training” means a curriculum of instruction approved by the Administrator of the Division of Internal Audits which is provided in a classroom or similar setting.

     (Added to NAC by Bd. of Exam’rs, eff. 6-18-96; A by Div. of Internal Audits by R101-15, 9-9-2016)