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 41-1-006 - Appointment of an auditor

Should any political subdivision fail or refuse to either cause a complete audit to be made and filed or obtain a waiver of the audit requirement as required by State Statute or regulation, the Auditor of Public Accounts shall have the authority, after due notice and a hearing to show cause, to appoint a certified public accountant or public accountant to conduct the audit of the political subdivision. The expense for such audit shall be an obligation of the political subdivision and shall become a lien against the political subdivision.