Legislative Counsel Bureau Audit Division Term Paper

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Audit Report: Nevada Athletic Commission

Legislative Counsel Bureau Audit Division:

Audit Report on "Nevada Athletic Commission"

Brief Description of Nevada Athletic Commission

The Nevada Athletic Commission (NSAC), first established in 1941, is a five-member body appointed by the State Governor for a three-year term. It regulates all contests and exhibitions of unarmed combat within the state of Nevada, through issuance of licenses to hold contests or exhibitions where an admission fee is charged, and to all contestants, promoters, boxers, seconds, ring officials, managers, and matchmakers who participate in a professional contest or exhibition. "Unarmed combat" in Nevada includes sports such as boxing, professional wrestling, kickboxing, and martial arts. The Commission is the final authority on licensing matters, and has the powers to approve, deny, revoke, or suspend all licenses for unarmed combat. Due to Nevada's prominent role as a center for combat sports, the NSAC is often regarded as the preeminent state athletic commission in the United States.

The Commission meets its expenditures by collecting fees from the sale of tickets, and the sale or lease of radio, television, and motion picture rights. Its responsibilities also include ruling in disciplinary cases, and in disputes between contestants and their managers, which are brought to it. In addition, the NSAC is responsible for enforcing the Nevada State laws governing unarmed combat.

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The Commission approves all championship bouts and special events and appoints the judges and referees to supervise the contest; it also determines befor hand that a contestant is not banned or suspeded by any athletic commission and ensures that a contest is not a gross mismatch.

The Findings of the Audit Report

The auditors found that the Nevada Athletic Commission needs to improve its financial and administrative practices in certain areas by clarifying regulations and improving agency revenue collection procedures. The audit report findings pointed out the following areas that needed improvement:

TOPIC: Term Paper on Legislative Counsel Bureau Audit Division Assignment

Defective Fee Reporting Process

Inequitable Fee Computation: Due to lack of adequate guidance in the Commission's regulations and procedures, the process of computing and collecting the promoters' event fees has become overly complex. The complexity has resulted in the fees not being always computed correctly. For example, the report found that when determining event fees, regulations allow promoters to exclude complimentary tickets totaling up to 4% of the seating capacity, but the procedures in place do not provide sufficient guidance on how the exemption is to be applied. This leaves room for errors, inconsistency, and inaccurate calculation of the payable fee. As a result, some promoters paid more than the required amount while some others paid less. In one instance, the Commission had allocated the exemption to the most expensive seats, thus reducing the amount paid for an event; in other instances, two promoters did not get the complimentary tickets exemption for not having provided sufficient detail, while two others who had provided the same level of detail were allowed the exemption. The auditors, therefore, recommended a standard fee reporting form.

Delayed Payments: The complex procedures results in the Commission's own staff, instead of the promoter, preparing the license fee filing reports. This often delays payments of the fees, besides being an inefficient use of the Commission's staff time. Delayed payments increase the chances of default on the part of the promoters. The audit report recommended that the overly-complex procedures should be simplified and the Commission's staff should discontinue… [END OF PREVIEW] . . . READ MORE

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