Audit Division
Audit Summary
Department of Museums, Library and Arts
Division of Museums and History
Nevada State Museum
Results in Brief

 The Nevada State Museum has not always complied with laws, followed policies, or implemented audit recommendations to help ensure accountability for money held in the Dedicated Trust Fund. Statutes provide the Board of Museums and History authority over private funds, along with reporting requirements and budgetary control responsibilities. However, these control responsibilities have not been completely met. Furthermore, policies approved by the Board to comply with statutes have not been followed. Although annual audits have been performed on the Dedicated Trust Fund to enhance accountability, the Board has not established a process to address audit recommendations. As a result, problems involving inventory have gone unresolved.In addition, we found that minutes of meetings of the Board of Museums and History are often vague and incomplete. Also, there are some weaknesses in internal controls over cash, payroll, personnel, and management information.

Principal Findings

The following are selected findings from our audit of the Nevada State Museum: The Nevada State Museum needs to improve internal controls over cash, payroll, personnel, and management information. (page 20)
 Agency Response
to Audit Recommendations

 RecommendationNumber                                                                                           Accepted     Rejected1     Obtain Board approval for budgetary revisions        to the Dedicated Trust Fund.                                               X

2     Make appropriate entries for revisions in the
        Dedicated Trust Fund's accounting system.                          X

3     Document specific methodologies for allocating
        the cost of operations between the State and
        private accounts.                                                                X

4     Develop procedures to monitor the use of
        allocation methods.                                                             X

5     Submit reports as required by NRS 381.0033
        and maintain appropriate documentation.                              X

6     Develop a process to follow-up on all audit
        findings and recommendations made by
        the independent auditors.                                                     X

7     Modify internal controls to ensure the State
        Controller is notified of fixed asset purchases
        per SAM 2722.                                                                  X

8     Prepare Board minutes that contain sufficient,
        relevant, and detailed information of all
        matters proposed, discussed, and decided.                           X

9     Strengthen internal controls to ensure cash is
        safeguarded, payroll and personnel laws are
        complied with, and accurate management
        information is maintained.                                                   X

TOTALS                                                                                  9                     0