Nevada Administrative Code
Chapter 354 - Local Financial Administration
AUDITS
Section 354.735 - Request for extension of time to file report

Universal Citation: NV Admin Code 354.735

Current through September 16, 2024

1. Except as otherwise provided in subsection 2, a local government which desires an extension of time to file an audit report required by NRS NRS 354.624 must, on or before November 30, submit to the Department the following information in support of its application:

(a) The name of the local government;

(b) The name of the auditor and firm, if any;

(c) The date the report will be filed with the governing body;

(d) The date the report will be filed with the Department;

(e) The reason the application is being made, including an explanation of why the statutory date for submission could not be met if due care and adequate planning were exercised by the local government and the auditor;

(f) The name of the person making the application; and

(g) The date of the application.

2. If the local government making the application for an extension of time is a school district, the school district must submit the information set forth in subsection 1 to the Department on or before October 31.

3. The person making the application for an extension of time must sign it.

Added to NAC by Tax Comm'n, eff. 1-10-84; A 9-5-89; A by Com. on Local Gov't Finance by R201-01, 4-5-2002

NRS 354.107, 354.594, 354.624

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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