Contact the 51³Ô¹ÏºÚÁÏ Office of Quality Assurance and Financial Compliance to report a financial complaint or concern and to request our services.

Nevada Revised Statute (NRS) 281.611 through 281.671 encourages state employees to disclose improper governmental action, and it is the intent of the legislature to protect the rights of employees who make such a disclosure.

The 51³Ô¹ÏºÚÁÏ Commitment

51³Ô¹ÏºÚÁÏ is committed to institutional integrity. Conduct related to financial matters should be characterized by integrity and dignity. The university requires a management system that reduces exposure to business, financial, and accounting risks. The following elements are considered in the review of departmental activities. Managers responsible for financial matters should insure the proper elements are present when conducting business transactions.

Authorization, Approval, and Accountability

Transactions are authorized by a person with delegated approval authority, with sufficient explanations and documentation to support review and audit; unauthorized transactions are identified and central departments are informed if a loss of university assets or any material irregularity occurs. Individuals authorizing transactions without delegated approval may be subject to repercussions in accordance with Board of Regents policies and procedures as well as applicable state and federal laws.

Documentation of and Adherence to Policies, Procedures, and the Terms and Conditions of Gifts, Grants, and Contracts

University; department; and sponsor policies, procedures, and restrictions are formalized and communicated to employees. Documentation and accessibility helps provide day-to-day guidance to staff and will promote continuity of activities in the event of prolonged employee absences or turnover. Adherence required active promotion by management and empowerment of staff to escalate issues of non-compliance.

Physical Security

Equipment, inventories, cash, and other property are secured physically, counted periodically, and compared with amounts shown on control records; provide safeguards to protect against the loss or unauthorized use of university assets, including data.

Proper Management of Costs and Expenses

Costs and expenses are monitored and controlled. Comparisons of actual expenses to budgeted amounts are performed on a regular basis and all significant variances are researched.

Review and Reconciliation
Routine examination and reconciliation of transaction records to official university records is required to verify the accuracy of the records, the appropriateness of the transactions, and their compliance with policy.
Separation of Duties and Monitoring
Financial responsibilities are divided between different people to assure a single person does not perform every aspect of a financial transaction. Segregating responsibilities can reduce errors and prevent or detect inappropriate transactions. Based upon the level of separation of duties, management has the responsibility to monitor financial transactions and balances.
Training and Supervision
Employees receive appropriate training and guidance to ensure they have the knowledge necessary to carry out their job duties. Employees are provided with an appropriate level of direction and supervision and are aware of the proper channels for reporting suspected improprieties.