This bill amends section 50-1208 of the Reissue Revised Statutes of Nebraska, focusing on the duties of the Legislative Performance Audit Committee. Key changes include the establishment of a schedule for audits of all state agencies on a rotating basis, ensuring that each agency or portion of an agency is audited every five years. The committee will also adopt specific requests for performance audits by majority vote and will notify relevant agency directors and the Governor prior to the commencement of any audit.

Additionally, the bill outlines the process for conducting audits, including the arrangement of an entrance conference, the drafting of a scope statement, and the development of an audit plan, all of which require committee approval. The Legislative Auditor is granted the authority to request revisions to the scope statement or audit plan if necessary, with any changes also requiring a majority vote from the committee. The original section 50-1208 is repealed as part of this legislative update.

Statutes affected:
Introduced: 50-1208