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2021 Nebraska Revised Statutes
Chapter 23 - County Government and Officers
23-1609 - Audit; requirements.
Universal Citation:
NE Code § 23-1609 (2021)
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23-1609. Audit; requirements.
Such examination and audit shall be conducted in conformity with generally accepted auditing standards applied on a consistent basis and shall develop the county's financial condition, the condition of each county fund, and the disposition of all money collected or received. Such examination and audit shall be a full and complete audit of the cash receipts and disbursements and shall reflect in supplementary schedules the state of each county fund from which the respective claims are payable.
Source
- Laws 1893, c. 15, § 2, p. 148;
- R.S.1913, § 5646;
- C.S.1922, § 4973;
- C.S.1929, § 26-1310;
- Laws 1937, c. 57, § 2, p. 232;
- C.S.Supp.,1941, § 26-1310;
- R.S.1943, § 23-1609;
- Laws 1979, LB 414, § 2;
- Laws 2000, LB 692, § 7.
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