84-304.02 Auditor; audit, financial, or accounting reports; written review; copies; disposition. - Nebraska Statutes

84-304.02. Auditor; audit, financial, or accounting reports; written review; copies; disposition.The Auditor of Public Accounts, or a person designated by him or her, shall prepare a written review of all audit, accounting, or financial reports required to be filed by a political subdivision of the state with the Auditor of Public Accounts and cause one copy of such written review to be mailed to the political subdivision involved and one copy to the accountant who prepared the report. Such written review shall specifically set forth wherein the audit, accounting, or financial report fails to comply with the applicable minimum standards and the necessary action to be taken to bring the report into compliance with such standards. The Auditor of Public Accounts may, upon continued failure to comply with such standards, refuse to accept for filing an audit, accounting, or financial report or any future report submitted for filing by any political subdivision. SourceLaws 1974, LB 922, § 2; Laws 1993, LB 310, § 16.