NAC354.735. Request for extension of time to file report.


Latest version.
  •      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 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)