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Nebraska Statutes: 23-1608

Chapter 23:


23-1608. County officers; audit required; cost. Each county board shall cause an examination and a complete and comprehensive annual audit to be made of the books, accounts, records, and affairs of all county officers in the county. The audits shall be conducted annually, except that the Auditor of Public Accounts may determine an audit of less frequency to be appropriate but not less than once in any three-year period. Each county board may contract with the Auditor of Public Accounts or select a licensed public accountant or certified public accountant or firm of such accountants to conduct the examination and audit and shall be responsible for the cost of the audit pursuant to the contract. The original copy of the audit shall be filed in the office of the Auditor of Public Accounts.

Source: Laws 1893, c. 15, § 1, p. 148; R.S. 1913, § 5645; Laws 1919, c. 73, § 1, p. 190; Laws 1919, c. 76, § 1, p. 196; C.S. 1922, § 4972; C.S. 1929, § 26-1309; Laws 1937, c. 57, § 1, p. 231; C.S. Supp., 1941, § 26-1309; R.S. 1943, § 23-1608; Laws 1945, c. 52, § 1, p. 236; Laws 1974, LB 280, § 1; Laws 1985, Second Spec. Sess., LB 29, § 2; Laws 1987, LB 183, § 4.