23-3701 Auditor; duties. - Nebraska Statutes

23-3701. Auditor; duties.In any county in which a city of the metropolitanclass is located, the county board shall provide for an auditor who shallreport directly to the county board. The auditor shall be the internal auditorof the county and shall examine or cause to be examined books, accounts, vouchers,records, expenditures, and information technology systems of all elected orappointed county officers and offices. Such examinations shall be done inaccordance with generally accepted government auditing standards set forthin the most recent Government Auditing Standards, published by the ComptrollerGeneral of the United States, Government Accountability Office. The auditorshall report promptly to the county board and the elected official whose officewas the subject of the audit regarding the fiscal condition shown by suchexamination conducted by the auditor, including any irregularities or misconductof officers or employees, any misappropriation or misuse of public funds orproperty, and any improper system or method of bookkeeping or condition ofaccounts. SourceLaws 2010, LB475, § 2.Operative Date: January 1, 2011