557 sections in this chapter.
Repealed. Laws 2000, LB 692, § 13.
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[Repealed or reserved.]
Transferred to section 81-1107.01.
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[Repealed or reserved.]
Transferred to section 81-1125.01.
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[Repealed or reserved.]
Neb. Rev. Stat. § 84-304 Auditor; powers and duties; assistant deputies; qualifications; powers and duties.
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It shall be the duty of the Auditor of Public Accounts: (1) To give information electronically to the Legislature, whenever required, upon any subject relating to the fiscal affairs of the state or with regard to any duty of his or her office; (2) To furnish offices for himself o…
Neb. Rev. Stat. § 84-304.01 Auditor; audit, financial, or accounting reports; minimum standards; establish; political subdivisions; failure to file report; late fee; performance audits.
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(1) It shall be the duty of the Auditor of Public Accounts to establish, by rule and regulation, minimum standards applicable to all audit, financial, or accounting reports or copies of such reports required to be filed with the Auditor of Public Accounts by any political subdivi…
Neb. Rev. Stat. § 84-304.02 Auditor; audit, financial, accounting, or retirement system plan reports; written review; copies; disposition.
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The Auditor of Public Accounts, or a person designated by him or her, may 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 of public retirement system plan …
Neb. Rev. Stat. § 84-304.03 Auditor; establish minimum standards.
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The Auditor of Public Accounts shall establish minimum standards for all persons identified as auditors or who conduct audits of any agency of state government or of any political subdivision. Such standards shall be established to achieve the goal of assuring a proper level of c…
Neb. Rev. Stat. § 84-305 Public entity; access to records; procedure; Auditor of Public Accounts; powers; nonpublic information shall not be made public.
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(1) The Auditor of Public Accounts shall have access to any and all information and records, confidential or otherwise, of any public entity, in whatever form or mode the records may be, unless the auditor is denied such access by federal law or explicitly named and denied such a…
Neb. Rev. Stat. § 84-305.01 Audit report; working papers and audit files; access; request; failure to comply; late fee; refuse report; deficiency; powers and duties.
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(1) The Auditor of Public Accounts shall have unrestricted access to the working papers and audit files for any audit report required to be filed with the office of the Auditor of Public Accounts. (2) Upon receipt of a written request by the Auditor of Public Accounts for access …
Neb. Rev. Stat. § 84-305.02 Prohibited acts; penalty.
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Any person who willfully fails to comply with section 84-305 or 84-305.01, who otherwise willfully obstructs or hinders the conduct of an audit, examination, or related activity by the Auditor of Public Accounts, or who willfully misleads or attempts to mislead any person charged…
Transferred to section 81-1170.
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[Repealed or reserved.]
Transferred to section 81-1174.
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[Repealed or reserved.]
Transferred to section 81-1175.
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[Repealed or reserved.]
Transferred to section 81-1176.
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[Repealed or reserved.]
Transferred to section 81-1171.
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[Repealed or reserved.]
Transferred to section 81-1177.
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[Repealed or reserved.]
Transferred to section 81-1178.
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[Repealed or reserved.]
Transferred to section 81-1179.
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[Repealed or reserved.]
Transferred to section 81-1180.
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[Repealed or reserved.]
Transferred to section 81-1181.
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[Repealed or reserved.]
Transferred to section 81-1107.02.
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[Repealed or reserved.]
Transferred to section 81-1107.03.
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[Repealed or reserved.]
Transferred to section 81-1172.
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[Repealed or reserved.]
Transferred to section 81-1173.
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[Repealed or reserved.]
Neb. Rev. Stat. § 84-311 Reports and working papers; disclosure status; penalty.
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(1)(a) All final audit reports issued by the Auditor of Public Accounts shall be maintained permanently as a public record in the office of the Auditor of Public Accounts. (b) Working papers and other audit files maintained by the Auditor of Public Accounts are not public records…
Neb. Rev. Stat. § 84-312 Auditor; oath; power to administer.
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The Auditor of Public Accounts shall have power to administer all oaths or affirmations required by law, in matters pertaining to the duties of his office, and may do and perform all acts or duties authorized to be performed by notaries public by the laws of the state, subject, h…
Transferred to section 81-1107.04.
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[Repealed or reserved.]
Neb. Rev. Stat. § 84-314 Auditor; deputy; bond or insurance; compensation; duties; qualifications.
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The Auditor of Public Accounts shall have the power to appoint a deputy, who shall give a bond or equivalent commercial insurance policy to the State of Nebraska (1) with good and sufficient surety, (2) in the amount required by section 11-119, (3) to be approved by the Governor,…
Repealed. Laws 1959, c. 266, § 1.
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[Repealed or reserved.]
Repealed. Laws 1959, c. 266, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 84-315 Auditor; seal; evidentiary effect.
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The Auditor of Public Accounts shall keep a seal of office for the authentication of all papers, writings and documents required to be certified by him, and copies, so authenticated and certified, of all papers and documents lawfully deposited in his office, shall be received in …
Neb. Rev. Stat. § 84-316 Auditor of Public Accounts; powers; employees; prohibited acts; violation; penalty.
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(1) The Auditor of Public Accounts may decide not to include in any document that will be a public record the names of persons providing information to the Auditor of Public Accounts. (2) No employee of the State of Nebraska or any of its political subdivisions who provides infor…
Repealed. Laws 1986, LB 748, § 1.
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[Repealed or reserved.]
Repealed. Laws 1986, LB 748, § 1.
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[Repealed or reserved.]
Repealed. Laws 1986, LB 748, § 1.
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[Repealed or reserved.]
Repealed. Laws 1986, LB 748, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 84-321 Auditor of Public Accounts Cash Fund; created; use; investment.
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There is hereby created in the office of the Auditor of Public Accounts a cash fund to be known as the Auditor of Public Accounts Cash Fund. The fund shall be used for payment for services performed by the Auditor of Public Accounts for state agencies, political subdivisions, and…
Neb. Rev. Stat. § 84-322 Performance audits; authorized; report.
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The Auditor of Public Accounts, when expressly authorized by a majority vote of the members of the Legislative Oversight Committee, may conduct performance audits of state executive branch offices, state agencies, state bureaus, state boards, state commissions, the state library,…
Neb. Rev. Stat. § 84-323 Auditor of Public Accounts; federal funds; Statewide Single Audit; exclusive authority to perform.
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The Auditor of Public Accounts shall exercise the exclusive authority to perform, or cause to be performed, the Statewide Single Audit for the Federal Funds allocated to the State of Nebraska from the federal Coronavirus State Fiscal Recovery Fund pursuant to the federal American…
Neb. Rev. Stat. § 84-401 Board of Educational Lands and Funds; records of state lands; duty to keep.
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The records appertaining to all public lands of the state shall be kept in the office of the Board of Educational Lands and Funds at the seat of government.
Neb. Rev. Stat. § 84-402 Board of Educational Lands and Funds; seal.
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The Board of Educational Lands and Funds shall procure a seal with proper devices and the words Nebraska State Land Office included thereon, which seal shall be used by it officially in all matters pertaining to its office wherein a seal is required.
Repealed. Laws 1957, c. 394, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 84-404 Board of Educational Lands and Funds; field notes of Surveyor General of the United States; receipt.
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The Board of Educational Lands and Funds shall, as custodian thereof, receive from the Surveyor General of the United States for the State of Nebraska, or from any other authorized officer or agent of the United States having the care, custody and safekeeping of the same, all the…
Neb. Rev. Stat. § 84-405 Board of Educational Lands and Funds; field notes of Surveyor General of the United States; custody.
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The Board of Educational Lands and Funds, as such custodian, shall provide for and safely keep in its office all the surveys, field notes, maps, charts, records, and all other papers mentioned in section 84-404, the same as other public records are kept in its office.
Neb. Rev. Stat. § 84-406 Board of Educational Lands and Funds; field notes of Surveyor General of the United States; inspection.
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The Commissioner of the General Land Office or any Surveyor General or deputy surveyor general or any agent or authority of the United States, or any county surveyor of Nebraska, shall at all times have free access to the surveys, field notes, maps, charts, records, and other pap…
Neb. Rev. Stat. § 84-407 State Surveyor; deputy professional land surveyors; duties; compensation.
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(1) The Board of Educational Lands and Funds shall appoint a competent and experienced professional land surveyor to be known and designated as the State Surveyor. He or she shall take charge under the supervision of the board of the field notes, maps, charts, and records of the …
Neb. Rev. Stat. § 84-407.01 Deputy surveyor; private employment; no additional fees; cost of plat and field notes.
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Whenever a survey, as provided by section 84-407, is made by a deputy land surveyor who is in the employ of the party requesting the survey, and who is receiving regular compensation from such party while making such survey, such party shall not be required to pay the fees as spe…
Neb. Rev. Stat. § 84-408 State Surveyor; duties; surveys; prima facie evidence of correctness.
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The Board of Educational Lands and Funds shall refer to the State Surveyor all questions or inquiries relating to surveys, grievances or disputes growing out of conflicting surveys of lands or lots. The surveyor shall issue and prepare the advice, instruction and opinion, and iss…
Neb. Rev. Stat. § 84-409 State Surveyor; surveys; fees; amount; disposition; Surveyors' Cash Fund; created; use; investment.
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There shall be paid to the State Treasurer, for each day the State Surveyor is engaged in making any survey or in settling and disposing of disputes and disagreements, as provided in section 84-410, a per diem rate of compensation as determined by the Board of Educational Lands a…
Neb. Rev. Stat. § 84-409.01 Applications for surveys; costs advanced; disposition.
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There shall accompany all applications for surveys, except those from political subdivisions, a sum sufficient to defray the cost of making such surveys as provided by sections 84-407, 84-407.01, and 84-409, and such advance deposits shall be held in the cash fund until the surve…