LB190

Establishes duties for the Legislative Performance Audit Committee in Nebraska, including reviewing audit schedules and approving audit plans.

LB190 amends the duties of the Legislative Performance Audit Committee in Nebraska. The committee is tasked with reviewing and approving a schedule for audits of all state agencies on a rotating basis, ensuring each agency is audited every five years. The committee also adopts additional specific requests for performance audits by majority vote. Before an audit begins, the office must notify the agency director, program director, and Governor. The committee reviews and approves the scope statement and audit plan for each audit, requiring a majority vote for approval.