Executive Branch Audit Committee

Transcription

1 Executive Branch Audit Committee Nevada Revised Statutes (NRS) 353A.038: Committee members: The Committee consists of seven members as follows: Ex officio members: o Governor; o Lieutenant Governor; o Secretary of State; o State Treasurer; o State Controller; o Attorney General; and A representative of the general public appointed by the Governor, who has at least five years of progressively responsible experience in auditing and who does not engage in business with any agency. Responsibilities of the Committee: Adopt policies and procedures for the operation of the Division of Internal Audits of the Department of Administration; Approve, with or without revision, each annual plan for auditing agencies presented by the Administrator of the Division and any revisions to such a plan, before the plan is implemented; and Approve, with or without revision, each annual report submitted by the Administrator pursuant to NRS 353A.065; reports are to contain lists of agencies that received training and assistance from the Division as well as lists of reports, activities, and accomplishments. Exhibit U - SUNSET Document consists of 216 pages. Due to size limitations, pages 1-10 provided. A copy of the complete document can be found on the Subcommittee's meeting page and is available through the Research Library (775/ or at library@lcb.state.nv.us). Meeting Date:

2 Background: Legislation relevant to the Division of Internal Audits and the Executive Branch Audit Committee: Assembly Bill 782 (Chapter 466, Statutes of Nevada 1993), sponsored by the Assembly Committee on Ways and Means (Ways and Means), enacted NRS 353A.030, establishing the Office of Internal Audits within the Department of Administration. The legislation included an expiration date of July 1, Assembly Bill 24 (Chapter 244, Statutes of Nevada 1995), sponsored by Ways and Means, enacted NRS 353A.035, establishing the Office of Financial Management, Training and Controls in the Department of Administration. The legislation included an expiration date of July 1, Assembly Bill 55 (Chapter 197, Statutes of Nevada 1997), sponsored by Ways and Means, repealed the expiration date provided in A.B. 24 (1995). Senate Bill 550 (Chapter 555, Statutes of Nevada 1999), sponsored by the Senate Committee on Finance, established the Division of Internal Audits and the Executive Branch Audit Committee (EBAC) within the Department of Administration. The legislation repealed NRS 353A.035, enacted in Legislative histories: Histories of legislation have been compiled and are available as follows: A.B. 782 (1993) LHs/1993/AB782,1993.pdf; A.B. 24 (1995) LHs/1995/AB024,1995.pdf; and S.B. 550 (1999) LHs/1999/SB550,1999.pdf. In 1993, the Legislature created the Office of Internal Audits within the Department of Administration. The Director of the Department of Administration was authorized to appoint the Chief of the Office, who reported to the Director. That particular Office was allowed to expire by limitation in 1995, when the Legislature created the Office of Financial Management, Training and Controls. The Director was authorized to appoint the Chief of the new Office, who continued to report to the Director. In 1997, the Legislature repealed the expiration date. 2

3 In 1999, the Legislature created the Division of Internal Audits and the EBAC. Testimony in the Senate Committee on Finance from representatives of Governor Kenny Guinn indicated that the purpose of the revisions was to provide greater management and control over Executive Branch agencies. According to testimony, the EBAC was established to ensure that the Chief of the Division would be able to go directly to the EBAC, which would provide independence in auditing various agencies. Members: The six constitutional officers are ex officio members of the EBAC. The member of the general public is Trudy Cross. Reports to the Legislature: The Director of the Department of Administration is required, pursuant to NRS 353A.025, to submit a report on the status of internal accounting and administrative controls in agencies to the Director of the Legislative Counsel Bureau for transmittal to the Senate Committee on Finance and the Assembly Committee on Ways and Means, as well as to the Legislative Auditor. Records: Research Library holdings none; State Library holdings none; and State Archive holdings minutes and meeting materials, Current contact: Steve Weinberger, CPA, Administrator, Internal Audits Website: W

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9 Executive Branch Audit Committee (Attachment to the Review Form) Page 1, Members' names with expiration date of term, and indicate the number of vacancies The Honorable Brian Sandoval, Governor, Chairman - Expiration January 2019 The Honorable Mark Hutchison, Lieutenant Governor - Expiration January 2019 The Honorable Barbara Cegavske, Secretary of State - Expiration January 2019 The Honorable Dan Schwartz, State Treasurer - Expiration January 2019 The Honorable Ron Knecht, State Controller - Expiration January 2019 The Honorable Adam Paul Laxalt, Attorney General - Expiration January 2019 Trudy L. Cross, CPA Public Member - Expiration July 1, 2017 No Vacancies Page 1, Staff members' names including titles and status as full-time or part-time: The Division of Internal Audits (division) of the Governor s Finance Office serves as the committee s staff. All division employees are full time. Division Staff: Steve Weinberger, Administrator Warren Lowman, Executive Branch Auditor IV Vita Ozoude, Executive Branch Auditor IV Lynnette Aaron, Executive Branch Auditor III Ashwini Prasad, Executive Branch Auditor III Lisa Sherych, Executive Branch Auditor III Dennis Stoddard, Executive Branch Auditor II Catherine Brekken, Executive Brach Auditor II Jaynalynn Seley, Executive Branch Auditor II Lori Hoover, Internal Controls Manager Connie Boynton, Administrative Assistant Page 2, Duties of the board or commission: The committee is responsible for ensuring executive branch agencies are performing in an efficient and responsive manner while complying with state and federal guidelines, and safeguarding state resources. The committee s responsibilities are met by requesting and/or authorizing internal audits to be performed by the division. Before performing audits, the division is required by NRS 353A.045 (10) to consult with the Legislative

10 auditor to avoid any duplication of efforts. The committee is responsible for ensuring the division is operating in a manner which helps them meet their responsibilities. Committee members meet normally twice per year or at least annually, at which times the division presents audits of executive branch agencies and subsequent follow-ups. Audited agency management is required to attend and respond to any committee questions. Audits and follow-ups are presented as information items. The division presents other informational items, including status reports of audit recommendations that agencies have not fully implemented, the estimated dollar benefits to the state resulting from audit recommendations that agencies have fully implemented, and division follow-ups on Legislative Audit recommendations. All items presented are included on the meeting agenda. The committee has statutory responsibility to act on the following items which may be presented at audit committee meetings: Any modifications to the uniform system of internal controls (NRS 353A.020), Modifications to policies and procedures for the operation of the division (NRS 353A.038), The division s annual audit plan and any revisions before the plan is implemented (NRS 353A.038), The division s annual report required per NRS 353A.065 (NRS 353A.038) Changes to regulations requiring the provision of training to any employee of an agency who is responsible for administering budgetary accounts (NRS 353A.055) The committee approves the division s charter as required by the Standards of the Institute of Internal Auditors. The division is required to adopt the standards per NRS 353A.045 (9). 2