Nebraska Administrative Code Topic - AUDITOR OF PUBLIC ACCOUNTS
The Nebraska Administrative Code under the topic "Auditor of Public Accounts" includes rules and regulations related to the powers, duties, and responsibilities of the Nebraska Auditor of Public Accounts (APA). This office is responsible for auditing the financial operations of Nebraska state agencies, political subdivisions, and other public entities to ensure accountability and transparency in the use of public funds.
Overview of the Code Topic: Auditor of Public Accounts
Here are the typical contents or subject areas that may be found under this topic:
1. Audit Procedures
Guidelines on how audits are initiated, conducted, and reported.
Standards adopted for auditing (e.g., Generally Accepted Government Auditing Standards - GAGAS).
2. Audit Types
Financial audits.
Compliance audits.
Performance audits.
Special investigations.
3. Reporting and Filing
Requirements for submitting financial statements and audit reports.
Timeframes for compliance by local governments and state agencies.
4. Audit Costs and Billing
Rules about how and when public entities are billed for audit services.
Fee schedules or hourly rates for APA services.
5. Noncompliance
Penalties or consequences for failing to comply with audit requirements.
Referral of serious issues to the Attorney General or other authorities.
6. Audit Waivers
Conditions under which certain entities may request a waiver from a full audit.
7. Online Systems and Reporting Tools
Regulations concerning the use of electronic systems to submit financial data (e.g., Nebraska Budget Form or Annual Audit Report Portals).
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