NRS 244.200: Examination and audit: Officers’ accounts; money and property entrusted to and fees or compensation received by public administrators or persons employed or contracted to perform the duties of public administrator.

The boards of county commissioners shall have power and jurisdiction in their respective counties to examine and audit:

1. The accounts of all officers having the care, management, collection or disbursement of any money belonging to the county or appropriated by law, or otherwise, for its use and benefit; and

2. The money and property entrusted to the care of, and the fees or compensation received by:

(a) The public administrators of the respective counties in their several official capacities; or

(b) The persons employed by or contracted with the respective counties pursuant to NRS 253.125,

Ê as applicable.