2006 Nebraska Revised Statutes - § 79-1229 — Annual audit required; cost.
Section 79-1229Annual audit required; cost.
The board of each educational service unit shall cause a complete and comprehensive annual audit to be made of the books, accounts, records, and affairs of the educational service unit. 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. The board of each educational service unit 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 audit and shall be responsible for the cost of the audit pursuant to the contract. Such audit shall be conducted in the same manner as audits of county officers. The original copy of the audit shall be filed in the office of the Auditor of Public Accounts.
Source:
- Laws 1969, c. 700, § 4, p. 2699
Laws 1985, Second Spec. Sess., LB 29, § 4
Laws 1987, LB 183, § 5
R.S.1943, (1994), § 79-2210.04
Laws 1996, LB 900, § 946
~Reissue Revised Statutes of Nebraska
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