Nebraska § 23-1609 Audit; requirements

Nebraska Statutes

§ 23-1609 — Audit; requirements

Nebraska·Ch. 23 County Government and Officers

Such examination and audit shall be conducted in conformity with generally accepted auditing standards applied on a consistent basis and shall develop the county's financial condition, the condition of each county fund, and the disposition of all money collected or received. Such examination and audit shall be a full and complete audit of the cash receipts and disbursements and shall reflect in supplementary schedules the state of each county fund from which the respective claims are payable.

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Such examination and audit shall be conducted in conformity with generally accepted auditing standards applied on a consistent basis and shall develop the county's financial condition, the condition of each county fund, and the disposition of all money collected or received. Such examination and audit shall be a full and complete audit of the cash receipts and disbursements and shall reflect in supplementary schedules the state of each county fund from which the respective claims are payable.

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Legislative History

Source: Laws 1893, c. 15, § 2, p. 148; R.S.1913, § 5646; C.S.1922, § 4973; C.S.1929, § 26-1310; Laws 1937, c. 57, § 2, p. 232; C.S.Supp.,1941, § 26-1310; R.S.1943, § 23-1609; Laws 1979, LB 414, § 2; Laws 2000, LB 692, § 7.