Bill > LB210

This bill amends the Legislative Performance Audit Act to change provisions relating to performance audit standards and the distribution of reports. Specifically, it: 1) Allows the Legislative Performance Audit Committee to determine the frequency of the required external quality control review for performance audits, and requires the Legislative Auditor to create a plan at the beginning of each biennial legislative session for meeting the generally accepted government auditing standards. 2) Allows the Legislative Auditor to provide tax incentive performance audit reports to the agency director up to five business days prior to providing them to the Legislative Performance Audit Committee and Legislative Fiscal Analyst, in order to protect taxpayer confidentiality. The bill also requires the agency to provide a written response to the report within 20 business days, and mandates that the Legislative Auditor prepare a summary of the agency's response.

Government Affairs

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=31540