§ 23-3701 — Auditor; duties

In any county in which a city of the metropolitan
class is located, the county board shall provide for an auditor who shall
report directly to the county board. The auditor shall be the internal auditor
of the county and shall examine or cause to be examined books, accounts, vouchers,
records, expenditures, and information technology systems of all elected or
appointed county officers and offices. Such examinations shall be done in
accordance with generally accepted government auditing standards set forth
in the most recent Government Auditing Standards, published by the Comptroller
General of the United States, Government Accountability Office. The auditor
shall report promptly to the county board and the elected official whose office
was the subject of the audit regarding the fiscal condition shown by such
examination conducted by the auditor, including any irregularities or misconduct
of officers or employees, any misappropriation or misuse of public funds or
property, and any improper system or method of bookkeeping or condition of
accounts.

Legislative History

Source: Laws 2010, LB475, § 2.