Existing law creates the Division of Internal Audits of the Office of Finance within the Office of the Governor, which has various authority and duties related to performing audits of state agencies and investigating reports relating to abuse, fraud or waste with respect to public money received and used by certain agencies and contractors. (NRS 223.400, 353A.045-353A.100) This bill creates the Office of the Inspector General of Education as an independent agency with authority to audit, investigate and review the performance of any person or governmental entity that receives public money related to education. Sections 2-9 and 31 of this bill define terms related to the Office of the Inspector General of Education. Section 10 of this bill creates the Office of the Inspector General of Education, consisting of the Inspector General of Education and any person employed by the Office. Section 10 also requires the Governor to appoint the Inspector General for a term of 4 years from a list of candidates submitted by the Legislative Commission and sets forth the qualifications required for appointment. Section 11 of this bill requires the Inspector General to administer provisions of law governing the Office. Section 12 of this bill: (1) requires the Inspector General to appoint a deputy inspector general and a special counsel, who are in the unclassified service of the State; and (2) authorizes the Inspector General, within the limits of available money, to employ such persons in the classified service of the State as he or she deems necessary to provide an appropriate staff for the Office and to enter into contracts with certain professionals for professional services related to the functions of the Office. Section 13 of this bill sets forth certain responsibilities and duties of the Inspector General, including: (1) establishing and maintaining a full-time program of auditing, investigation, inspection and performance review of each person or governmental entity that receives public money related to education; and (2) submitting a report to the Governor and the Director of the Legislative Counsel Bureau, on at least a quarterly basis or at the Governor's request, setting forth any findings, conclusions or recommendations relating to an audit, investigation, inspection or review conducted by the Inspector General. Section 14 of this bill requires the Inspector General to establish a toll-free telephone number to receive information relating to abuse, fraud and waste with respect to the use of public money related to education. Section 15 of this bill: (1) requires each person or governmental entity that receives public money related to education, upon request of the Inspector General, to cooperate with and provide assistance to the Inspector General in carrying out his or her duties; and (2) makes any person who willfully prevents, impairs or prohibits the performance of the duties of the Inspector General guilty of a category E felony. Section 16 of this bill authorizes the Inspector General to issue subpoenas. Sections 14, 17 and 29 of this bill provide for the confidentiality of: (1) any record maintained by the Inspector General during an investigation; and (2) the identity of any whistleblower. Otherwise, section 17 requires a report of the Inspector General to be made available to the public annually. Section 18 of this bill requires the Legislative Auditor to review at least once every 3 years a representative sample of the audits, investigations, inspections and reviews conducted by the Office of the Inspector General of Education to ensure conformance with professional standards. Section 19 of this bill creates the Fund for the Office of the Inspector General of Education as a special revenue fund without reversion to the State General Fund. Section 20 of this bill makes it a category E felony to retaliate against certain persons who file a lawful complaint concerning fraud, waste, abuse or corruption within any person or governmental entity that receives public money related to education. Sections 21-24 of this bill require certain state agencies and local governments to provide the Inspector General of Education with certain financial reports. Section 25 of this bill allows a parent or legal guardian of a pupil enrolled in a charter school, a pupil who is at least 18 years of age enrolled in a charter school, a member of the governing body of a charter school or an employee of a charter school to file a complaint relating to that charter school directly with the Inspector General if the complaint relates to allegations of fraud, financial mismanagement or financial malfeasance. Existing law provides that a person commits a gross misdemeanor if he or she uses any threat, force or violence to prevent an executive or administrative officer from performing his or her duties. (NRS 197.090) Section 26 of this bill makes it a category E felony for a person to use any threat, force or violence to prevent the Inspector General or any employee of the Office from performing his or her duties. Sections 27 and 28 of this bill provide that the increased penalty for assault or battery of an officer applies to an assault or battery of the Inspector General or an employee of the Office. (NRS 200.471, 200.481) Section 30 of this bill makes the Inspector General and investigators employed by the Office category II peace officers. Existing law requires the head of each state agency to periodically review and report to the Director of the Office of Finance whether the agency's system of internal accounting and administrative control is in compliance with the uniform system of internal accounting and administrative control adopted by the Director for state agencies. Existing law further requires the Director to submit a report on the status of internal accounting and administrative controls in state agencies to certain persons. (NRS 353A.020) Section 32 of this bill requires the Director to provide certain reports to the Inspector General. Section 33 of this bill requires the Governor to appoint the Inspector General of Education on or before December 1, 2023.

Statutes affected:
As Introduced: 385A.400, 387.013, 387.303, 388A.345, 388A.3965, 197.090, 200.471, 200.481, 239.010, 289.470, 353A.010, 353A.025
BDR: 385A.400, 387.013, 387.303, 388A.345, 388A.3965, 197.090, 200.471, 200.481, 239.010, 289.470, 353A.010, 353A.025