(Recorded April 12, 2018)

Course Description: In January 2018, the Nevada Supreme Court ordered the newest version of the Minimum Accounting Standards and the Minimum Accounting Standards Guide for External Audits. As part of this release, the standards require all independent auditors performing the courts 4-year external audits to complete this training. This training will cover common court processes and terminology used in court operations to assist with court operations inquiries and audit procedures required by the Minimum Accounting Standards Guide for External Audits. Information will address: the history of the MAS; individual court MAS requirements and deadlines; Nevada's three branches of government and the judiciary's role as an independent branch of government; court operations including payment handling and receipting, disbursement procedures and alternative sentencing, trust accounts and bonds, bank accounts, financial management and computer access and security, court orders imposing monetary sanctions, and the basic court financial cycle and audit trail; and common issues and questions encountered during the audit process.

This course is designed for accounting firms/accountants who wish to serve as an independent auditor for Nevada courts. A course Certificate of Completion is required for audit procedures to be completed. Each auditor assigned to perform on-site court audit procedures must complete the required training. Certificates of Completion must be presented to the court(s) before audit fieldwork begins.

Faculty: 
Robin Sweet, State Court Administrator and Director, Administrative Office of the Courts, Supreme Court of Nevada
Staci Anderson, Audit Manager, Supreme Court of Nevada, Administrative Office of the Courts, Judicial Branch Audit
Melissa Haffner, Court Finance Manager, Reno Municipal Court
Hans Jessup, Lead Court Research Analyst, Supreme Court of Nevada, Administrative Office of the Courts, Judicial Program & Services/Research & Statistics 
Michael Sommermeyer, Public Information Officer, Supreme Court of Nevada, Administrative Office of the Courts

Continuing Education Credit: 1.0 CLE/CJE/CEU for Nevada Trial Court judicial officers, quasi-judicial officers, and court staff. Note: CLE credit for this course is approved through December 31, 2021 and will then be stale dated.