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Minimum Accounting Standards, Version 3.0 Release

1/24/2012 3:05:00 PM

The Supreme Court recently approved and ordered Minimum Accounting Standards, Version 3.0, on January 13, 2012. We encourage you to review the new standards to ensure your court’s compliance.


A copy of the new standards can be found HERE.  Additionally, a copy the Minimum Accounting Standards, Version 3.0 and a comparison schedule will be sent to all courts by email.  If your court has not provided an email address to the Administrative Office of the Courts, a copy of the standards and associated documents will be sent to you by US Mail.

Additionally, all courts were divided into two groups based on counties for biennial written procedures submissions, as well as the new four-year independent audit requirements.  Please review the following groups to identify your court’s submission requirements:

Group 1:  All courts located in Carson, Storey, Washoe, Lyon, Churchill, Elko, Lander, Pershing, Humboldt, and Douglas counties.

Group 2:  All courts located in Nye, Esmeralda, Mineral, Lincoln, Eureka, White Pine, and Clark counties, including the Supreme Court.

The following tables identify written procedures submission requirements and four-year independent audit requirements based on the two groups:

MAS Written Procedures Submissions  
Submission YearGroup 1Group 2
December 2012X 
December 2013 X
December 2014X 
December 2015 X

MAS Four-year Independent Audit Submissions  
Submission YearGroup 1Group 2
December 2013  
December 2013  
December 2014X 
December 2015 X

Please note, all submission information is also documented in the Instructions section of Minimum Accounting Standards, Version 3.0 and the January 13, 2012, Court Order. If you have any questions or concerns regarding the new requirements, please contact Staci Anderson, Lead Judicial Branch Auditor at (702) 486-9330 or James Burnett, Judicial Branch Auditor at (702) 486-9331.