Nebraska Administrative Code
Topic - AUDITOR OF PUBLIC ACCOUNTS
Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS
Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS
Section 41-1-002 - Audit Requirement

All audit reports required by law or regulation to be filed with the Auditor of Public Accounts shall conform to the requirements of this Title in addition to any requirements established by State Statute or other regulatory agency. Unless otherwise directed by State Statute, audits shall be performed and filed on an annual basis for all political subdivisions. The Auditor of Public Accounts may waive the audit requirement upon the submission by the political subdivision of a written request in a form prescribed by the Auditor of Public Accounts. The approval or denial of the waiver request shall be made in writing to the political subdivision.