Section 338.096 - Certified payroll report: Examination by awarding body1. An awarding body shall cause, or the Labor Commissioner will cause, such an examination of the certified payroll reports of a contractor or subcontractor to be made at reasonable times to assure compliance with the provisions of NRS 338.010 to 338.090, inclusive, and NAC 338.005 to 338.125, inclusive, and sections 2 and 3 of this regulation. Such an examination must include, or, if conducted by the Labor Commissioner will include, without limitation: (a) Verification of the wages entered into the payroll system, wages that were actually paid, validation settings in the payroll system and self-audit and preventative measures established by the contractor or subcontractor to ensure the correct wages are paid for the type of work actually performed by those employees;(b) Review of records and other data concerning the payroll of the contractor or subcontractor;(c) Verification of the registration of apprentices or documentation demonstrating that the use of apprentices was not required for the project or was waived by the Labor Commissioner; and(d) Evidence of payments of bona fide fringe benefits, if any, and, if so, a description of any such benefits, the amount of any such benefits, the frequency with which such benefits were paid and, if applicable, the plan or group name.2. In conducting an examination pursuant to this section, an awarding body shall verify and report to the Labor Commissioner upon request:(a) The accuracy of the reporting of workers in the recognized classes of the workers; and(b) The ratio of apprentices to journeymen authorized under the registered program of apprenticeship and the percentage of apprentices under the registered program that were used.3. Except for the late submittal of a certified payroll report pursuant to subsection 6 of NRS 338.070, an awarding body shall report to the Labor Commissioner any potential violation of NRS 338.010 to 338.090, inclusive, or NAC 338.005 to 338.125, inclusive, and sections 2 and 3 of this regulation discovered during the examination of the certified payroll reports. Such a report to the Labor Commissioner must include, if applicable, documentation identifying any error in payroll reporting and a description of any subsequent corrective action or audit taken by the contractor, subcontractor or awarding body.Nev. Admin. Code § 338.096
Added to NAC by Labor Comm'r by R115-01, eff. 4-5-2002; A by R207-03, 2-19-2004; A by R018-18A, eff. 5/22/2020