Nev. Admin. Code § 353.100 - Examination of claims for payment pursuant to legislative appropriation or authorization

Claims presented to the State Board of Examiners pursuant to NRS 353.090 must be examined to determine their correctness using:

1. Sampling procedures that are established using professional judgment and based on risk assessments of the claims that involve consideration of:

(a) The dollar amount of the claim;

(b) The appropriateness of the underlying transaction; and

(c) Any other area of concern that is deemed to be relevant to the determination.

2. Postaudit techniques that examine claims selected pursuant to the sampling procedures prescribed in subsection 1 for:

(a) The adequacy of supporting documentation;

(b) The existence of budgetary authority for the underlying transaction;

(c) Compliance with any applicable state or federal guidelines;

(d) Proper classification of the claim; and

(e) Any other attribute of the claim that is deemed to be relevant to the determination.

Notes

Nev. Admin. Code § 353.100

Added to NAC by Bd. of Exam'rs by R034-18AP, eff. 8/30/2018

NRS 353.090