Nebraska § 84-304.02 Auditor; audit, financial, accounting, or retirement system plan reports; written review; copies; disposition

Nebraska Statutes

§ 84-304.02 — Auditor; audit, financial, accounting, or retirement system plan reports; written review; copies; disposition

Nebraska § 84-304.02

Ch. 84State Officers

This text of Nebraska § 84-304.02 (Auditor; audit, financial, accounting, or retirement system plan reports; written review; copies; disposition) 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. § 84-304.02 (2026).

Text

The Auditor of Public Accounts, or a person designated by him or her, may prepare a written review of all audit, accounting, or financial reports required to be filed by a political subdivision of the state with the Auditor of Public Accounts and of public retirement system plan reports required to be submitted to the Auditor of Public Accounts pursuant to sections  2-3228 ,  12-101 ,  14-567 ,  14-1805.01 ,  14-2111 ,  15-1017 ,  16-1017 ,  16-1037 ,  18-814 ,  19-3501 ,  23-1118 ,  23-3526 ,  71-1631.02 ,  79-987 , and  84-304  and cause one copy of such written review to be mailed to the political subdivision involved and one copy to the accountant who prepared the report. Such written review shall specifically set forth wherein the audit, accounting, financial, or retirement system pla

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The Auditor of Public Accounts, or a person designated by him or her, may prepare a written review of all audit, accounting, or financial reports required to be filed by a political subdivision of the state with the Auditor of Public Accounts and of public retirement system plan reports required to be submitted to the Auditor of Public Accounts pursuant to sections 2-3228 , 12-101 , 14-567 , 14-1805.01 , 14-2111 , 15-1017 , 16-1017 , 16-1037 , 18-814 , 19-3501 , 23-1118 , 23-3526 , 71-1631.02 , 79-987 , and 84-304 and cause one copy of such written review to be mailed to the political subdivision involved and one copy to the accountant who prepared the report. Such written review shall specifically set forth wherein the audit, accounting, financial, or retirement system plan report fails to comply with the applicable minimum standards and the necessary action to be taken to bring the report into compliance with such standards. The Auditor of Public Accounts may, upon continued failure to comply with such standards, refuse to accept for filing an audit, accounting, financial, or retirement system plan report or any future report submitted for filing by any political subdivision.

Legislative History

Source: Laws 1974, LB 922, § 2; Laws 1993, LB 310, § 16; Laws 2011, LB474, § 13; Laws 2015, LB539, § 9; Laws 2017, LB415, § 46; Laws 2019, LB492, § 45.