This bill amends section 84-304 of the Revised Statutes Supplement, 2025, concerning the responsibilities of the Auditor of Public Accounts in Nebraska. Key changes include the removal of specific references to the 2011 and 2018 revisions of the Government Auditing Standards, which previously dictated the auditing processes for state entities. The bill clarifies that the Auditor will conduct examinations in accordance with generally accepted government auditing standards without specifying the revision years. Additionally, it mandates that entities audited must provide a detailed written description of corrective actions taken in response to any comments or recommendations made by the Auditor within six months of receiving the management letter or report.

Furthermore, the bill outlines the Auditor's authority to waive audit requirements for certain political subdivisions upon request and establishes a new five-year audit period for fire protection districts based on their expenditures. It also emphasizes the Auditor's duty to report any fiscal irregularities or misconduct to the Governor and the Legislature, ensuring transparency and accountability in the state's financial operations. The original section 84-304 is repealed, consolidating the updated provisions into a single, revised statute.

Statutes affected:
Introduced: 84-304