The Supreme Court of Nevada, Administrative Office of the Courts is soliciting competitive proposals from qualified firms of certified public accountants and certified public accountants (CPAs) operating as sole proprietors for future statewide Minimum Accounting Standards audits for Nevada courts.  These audits will be completed during calendar years 2022 and 2023.

The Supreme Court Order issued January 19, 2018 requires external MAS agreed-upon procedures audits by each court. The Court's order requires all courts in the state (appellate, district, justice, and municipal) to follow Minimum Accounting Standards, Version 3.1 and to undergo an external audit utilizing the Minimum Accounting Standards Guide for External Audits, Version 1.1 every four years.

The external audits will utilize the guide for external audits and evaluate the courts compliance with the established requirements. This proposal is to obtain a list of certified public accountants and/or qualified certified public accounting firms, their proposed hourly costs, and total cost estimates for audits based on the procedures required to be completed in the guide for external audits and five average court caseload levels as provided as part of the request for qualification.

All qualified firms and individual practitioners must be licensed by the Nevada State Board of Accountancy to conduct audits in Nevada. Qualified firms and individual proposals will be evaluated based on completeness of proposals as well as overall costs. Once evaluated, a list of qualified firms and individual certified public accountants meeting all requirements will be listed on the Supreme Court of Nevada, Administrative Office of the Courts website for the Nevada judiciary to consider when employing auditors to complete their required audits. Each court will be responsible for engaging qualified firms/certified public accountants and entering into their own audit contracts. 

The following are important proposal deadlines:

Formal Questions/Inquires - February 18, 2022

Responses to Questions/Inquiries - February 25, 2022

Proposal Submission Deadline - March 4, 2022, before 5:00 P.M., PST

Notification of Firm's Inclusion for Nevada Judiciary Consideration - March 21, 2022

Public Posting of Available Firms for Required MAS Audits - March 25, 2022