Bill > LB190

This bill modifies the duties and procedures of the Legislative Performance Audit Committee by establishing a systematic approach to conducting performance audits of state agencies. Under the new provisions, the committee will be required to review and approve a schedule of audits that ensures each state agency is comprehensively reviewed every five years. The bill outlines a detailed process for initiating and conducting performance audits, including requirements for notifying agency directors, arranging entrance conferences, developing scope statements, and creating audit plans. The committee must approve each stage of the audit process by majority vote, and the Legislative Auditor can request revisions to the scope or plan if needed. The bill also mandates that agencies and political subdivisions must cooperate fully and provide requested information to facilitate the audit process. These changes aim to create a more structured and consistent approach to evaluating the effectiveness and efficiency of state government agencies, with the goal of improving government performance and accountability.

Government Affairs

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59588