NAC354.721. Proposed plan of correction.

     1. Each proposed plan of correction submitted pursuant to NRS 354.6245 must:

     (a) Identify the statute or regulation violated;

     (b) Describe the violation, including when it occurred, how it occurred and the frequency of its occurrence;

     (c) If the violation was reported in the local government’s last audit, describe that occurrence and the corrective action taken in the preceding year;

     (d) Identify the administrative and procedural means of control used to prevent a recurrence of the violation; and

     (e) Describe planned changes in the procedures for control and review to prevent future violations and identify the public officers responsible for carrying out those changes.

     2. Each governing body shall submit with its proposed plan of correction a statement of the date on which it reviewed and approved the plan for submission to the Department.

     (Added to NAC by Tax Comm’n, eff. 1-10-84)