Section 353.100 - Examination of claims for payment pursuant to legislative appropriation or authorizationClaims 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.Nev. Admin. Code § 353.100
Added to NAC by Bd. of Exam'rs by R034-18AP, eff. 8/30/2018