NRS 281.310: Audits and allowances of accounts of state officers: Affidavits; oaths and affirmations.

In all cases where officers are called upon to audit and allow the accounts of state officers, they shall take and file affidavits of the officers that they have not violated any of the provisions of law. For that purpose all officers, authorized by law to audit and allow accounts, are empowered and required to administer oaths and affirmations, which shall have the same force and validity in all actions for perjury as if administered by a judicial officer.