Nebraska § 50-1205.01 Performance audits; standards

Nebraska Statutes

§ 50-1205.01 — Performance audits; standards

Nebraska § 50-1205.01

Ch. 50Legislature

This text of Nebraska § 50-1205.01 (Performance audits; standards) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 50-1205.01 (2026).

Text

(1)Except as provided in subsections (2) and (3) of this section, performance audits done under the terms of the Legislative Performance Audit Act shall be conducted in accordance with the generally accepted government auditing standards for performance audits contained in the Government Auditing Standards (2024 Revision), published by the Comptroller General of the United States, Government Accountability Office.

(2)Standards requiring continuing education for employees of the office shall be met as practicable based on the availability of training funds.

(3)The frequency of the required external quality control review shall be determined by the committee.

(4)At the beginning of each biennial legislative session, the Legislative Auditor shall create a plan for meeting such standards a

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(1) Except as provided in subsections (2) and (3) of this section, performance audits done under the terms of the Legislative Performance Audit Act shall be conducted in accordance with the generally accepted government auditing standards for performance audits contained in the Government Auditing Standards (2024 Revision), published by the Comptroller General of the United States, Government Accountability Office.
(2) Standards requiring continuing education for employees of the office shall be met as practicable based on the availability of training funds.
(3) The frequency of the required external quality control review shall be determined by the committee.
(4) At the beginning of each biennial legislative session, the Legislative Auditor shall create a plan for meeting such standards and provide the plan to the chairperson of the committee.

Legislative History

Source: Laws 2003, LB 607, § 8; Laws 2004, LB 1118, § 2; Laws 2006, LB 588, § 4; Laws 2008, LB822, § 2; Laws 2013, LB40, § 2; Laws 2017, LB210, § 1; Laws 2019, LB561, § 2; Laws 2025, LB298, § 87. Effective Date: June 5, 2025