Senate Committee on Transportation
May 7, 2015
Page 2
by or for the organization if it is not a governmental entity whose budget is
already included in the Executive Budget. The charitable organization must
annually provide the Commission on Special License Plates with a report on the
organization’s budget detailing how special plate fees have been expended and
include a copy of its most recent federal tax return, if any. The measure also
requires the organization to publish the tax return annually on its Website or in a
newspaper of general circulation in the county where the organization is based.
The bill further authorizes the Commission to request the
Legislative Commission to direct the Legislative Auditor to perform an audit of
any charitable organization receiving fees from the sale of special license plates
if the Commission on Special License Plates has reasonable cause to believe or
has received a credible complaint that the organization has filed records that are
inadequate or inaccurate, committed improper practices of financial
administration, or failed to use adequate methods and procedures to ensure all
money received by the organization from the sale of special license plates is
appropriately expended.
Finally, A.B. 189 provides that all records of a charitable organization that
receives fees and any person who receives grants from a charitable organization
related to the receipt or use of money from the sale of special license plates are
public records, available for public inspection.
Proposed Amendment 6890 was submitted by Senator Scott Hammond to
clarify only certain documents and information submitted to the Commission on
Special License Plates by a charitable organization are public records and
available for public inspection.
Chair Hammond:
Would you or other auditors within the Legislative Counsel Bureau (LCB) have
access to the personal information on record within each organization? When a
member of the public requests documentation from any organization receiving
funds from the sale of special license plates, will personal information be
redacted?
Paul V. Townsend, CPA, CIA, (Legislative Auditor, Legislative Counsel Bureau):
Once the audit is requested and approved by the Legislative Commission, it
moves into a different jurisdiction within the Nevada Revised Statutes (NRS).
There is an entire chapter, NRS 218G, dedicated to the performance of audits