50-1208. Performance audit; committee; duties; office; duties.
(1) The committee shall, by majority vote, adopt requests for performance audit. The committee chairperson shall notify each requester of any action taken on his or her request.
(2) Before the office begins a performance audit, it shall notify in writing the agency director, the program director, when relevant, and the Governor that a performance audit will be conducted.
(3) Following notification, the office shall arrange an entrance conference to provide the agency with further information about the audit process. The agency director shall inform the agency staff, in writing, of the performance audit and shall instruct agency staff to cooperate fully with the office.
(4) After the entrance conference, the office shall conduct the research necessary to draft a scope statement for consideration by the committee. The scope statement shall identify the specific issues to be addressed in the audit. The committee shall, by majority vote, adopt, reject, or amend and adopt the scope statement prepared by the office.
(5) Once the committee has adopted a scope statement, the office shall develop an audit plan. The audit plan shall include a description of the research and audit methodologies to be employed and a projected deadline for completion of the office's report. The audit plan shall be submitted to the committee, and a majority vote shall be required for its approval. Upon approval of the audit plan, the agency shall be notified in writing of the specific scope of the audit and the projected deadline for completion of the office's report. If the office needs information from a political subdivision or entity thereof to effectively conduct a performance audit of an agency, the political subdivision or entity thereof shall provide information, on request, to the office.
(6) If the performance audit reveals a need to modify the scope statement or audit plan, the Legislative Auditor may request that the committee make revisions. A majority vote shall be required to revise the scope statement or audit plan. The agency shall be notified in writing of any revision to the scope statement or audit plan.
Source
Structure Nebraska Revised Statutes
50-101 - Members; credentials; filing; officers pro tempore.
50-102 - Members; credentials committee; report; when waived.
50-103 - Oaths; members may administer.
50-104 - Speech; legislative privilege.
50-105 - Contempt, defined; punishment.
50-106 - Contempt; imprisonment; maximum sentence.
50-107 - Contempt; maximum fine.
50-108 - Contempt; fines and imprisonment; how effected.
50-109 - Contempt; fines; collection.
50-110 - Contempt; punishment; effect on other proceedings.
50-111 - Legislature; officers; how selected.
50-112 - Officers and employees; salaries; how fixed.
50-113 - Presiding officer; duties.
50-114.01 - Clerk; daily journal; prepare; compile after session.
50-114.02 - Clerk; charges; authorized.
50-114.03 - Clerk; reports; list; distribution; establish requirements for reports.
50-114.04 - Clerk; reports; period retained.
50-114.05 - Clerk of the Legislature Cash Fund; created; use; investment.
50-115 - Assistant clerk; duties.
50-116 - Sergeant at arms; duties; display of state banner.
50-125 - Legislature; special session; how convened; notice.
50-126 - Legislature; convening; failure of Secretary of State or Governor to act; penalty.
50-128 - Legislature; make appropriations.
50-201 - Legislative findings.
50-202 - Members; expenses allowed; when.
50-203 - Expenses; Executive Board of the Legislative Council; powers and duties.
50-302 - Legislative findings and intent.
50-304 - Employment of nonprofit organization.
50-305 - Appropriation intent.
50-401 - Legislative Council; members; functions.
50-401.01 - Legislative Council; executive board; members; selection; powers and duties.
50-402 - Legislative Council; office; duties.
50-405 - Legislative Council; duties; investigations; studies.
50-407 - Legislative Council; committees; subpoenas; enforcement; refusal to testify; procedure.
50-408 - Legislative Council; committees; witnesses; fees.
50-409 - Legislative Council; state and local governments; cooperation.
50-410 - Legislative Council; meetings; quorum.
50-411 - Legislative Council; message from Governor.
50-412 - Legislative Council; library facilities; receipt and use of funds.
50-413 - Legislative Council; minutes of meetings; reports.
50-414 - Legislative Council; recommendations; publication.
50-415 - Legislative Council; members; employees; expenses.
50-416 - Legislative Research; Director of Research.
50-416.01 - Nebraska Retirement Systems Committee; members.
50-419 - Fiscal analyst; powers and duties.
50-419.01 - Legislative Fiscal Analyst; present evaluation of state operations; when.
50-419.02 - Legislative Fiscal Analyst; revenue volatility report; contents.
50-419.03 - Long-term fiscal trends; legislative findings and declarations.
50-421 - Office of Legislative Audit; Legislative Auditor.
50-423 - Transferred to section 81-126.
50-426 - Statewide vision for education; legislative findings.
50-427 - Statewide vision for education; Education Committee of the Legislature; duties; report.
50-428 - Education Committee of the Legislature; study postsecondary education affordability.
50-434 - Committee on Justice Reinvestment Oversight; created; members; duties; report.
50-435 - Nebraska Economic Development Task Force; created; members; meetings; report.
50-437 - Nebraska Legislative Shared Information System Cash Fund; created; investment.
50-438 - Legislative Council Retirement Study Fund; created; use; transfers; investment.
50-445 - State-Tribal Relations Committee; members.
50-446 - Corporate farming and ranching court rulings; legislative findings.
50-448 - Attorney General; duties; powers.
50-449 - Youth Rehabilitation and Treatment Center-Geneva; legislative findings.
50-601 - Whiteclay Public Health Emergency Task Force; created; members.
50-602 - Whiteclay Public Health Emergency Task Force; duties.
50-603 - Whiteclay Public Health Emergency Task Force; report; contents.
50-801 - Water resources; legislative findings and declarations.
50-1101 - Transferred to section 50-1153.
50-1152 - Transferred to section 50-1154.
50-1154 - Legislative districts; change; when operative.
50-1202 - Legislative findings and declarations; purpose of act.
50-1205.01 - Performance audits; standards.
50-1206 - Performance audits; tax incentive performance audit; how initiated; procedure.
50-1207 - Performance audits; criteria.
50-1208 - Performance audit; committee; duties; office; duties.
50-1209 - Tax incentive performance audits; schedule; contents.
50-1210 - Report of findings and recommendations; distribution; confidentiality; agency response.
50-1211 - Committee; review materials; reports; public hearing; procedure.
50-1212 - Written implementation plan; duties.
50-1215 - Violations; penalty.
50-1301 - Legislative findings.
50-1302 - Government, Military and Veterans Affairs Committee; report.
50-1303 - Government, Military and Veterans Affairs Committee; conduct evaluation.
50-1304 - Duty to furnish information; report and evaluation assistance.
50-1401 - Legislative findings and declarations.
50-1402 - Legislature's Planning Committee; established; members; staff.
50-1403 - Legislature's Planning Committee; duties.
50-1404 - Legislature's Planning Committee; powers.
50-1503 - Applicability of act.
50-1504 - Election contest; qualifications challenge.
50-1505 - Unsuccessful candidate; rights.
50-1506 - Election contest; qualifications challenge; when considered; provisions applicable.
50-1509 - Computation of time.
50-1510 - Filings; service upon parties.
50-1511 - Petition; personal service; contents.
50-1512 - Petition; amendment; personal service.
50-1514 - Respondent member; file response.
50-1515 - Attorney's fees and costs.
50-1516 - Election contest; grounds.
50-1517 - Examination of ballots; procedure; certification.
50-1518 - Writ; service; notice.
50-1519 - Rules and procedures; examination of ballots; certificate; prima facie evidence.