Creates the Nevada Office of the Inspector General. (BDR 18-435)

AB 33 creates Nevada's Office of the Inspector General within the State Controller's office. This office will review spending by state agencies, local governments, and nonprofits receiving public funds through audits, investigations, and performance reviews. It requires quarterly reports to officials, protects whistleblowers reporting fraud or waste, and makes obstruction of the office a felony punishable by up to 4 years in prison. The bill also establishes penalties for retaliating against whistleblowers and mandates annual public reporting of the office's findings.