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County audit flags late room-tax filings; DA opens investigation
Summary
An agreed-upon-procedures review by an outside auditor identified tens of thousands in unassessed late fees on room-tax returns across Nye County and prompted the district attorney to pledge a full investigation into the causes and whether penalties should be collected.
An outside financial reviewer told the Nye County Board of County Commissioners on June 17 that an agreed-upon-procedures engagement had found nearly $87,000 in unassessed late fees on short-term lodging tax returns across the county for 2021–2024. The reviewer said the counts of occurrences and dollar totals rise sharply in 2023–24 and that the details need further examination.
The county retained accountant Dan McArthur to perform the agreed-upon procedures. McArthur told the board his work examined county records of lodging tax reports and whether late-filing penalties had been assessed and collected. He said his review found instances in which returns appeared to be delinquent and penalties were not assessed or collected. “In total, looking across the towns, the amounts that appear to have not been assessed or collected for late filing are approximately $86,900 for the four-year period,” McArthur said. He clarified his work…
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