Nebraska Revised Statutes Chapter 50. Legislature § 50-1211. Committee; review materials; reports; public hearing; procedure

(1) The committee shall review the office's report, the agency's response, the Legislative Auditor's summary of the agency's response, and the Legislative Fiscal Analyst's opinion prescribed in section 50-1210. The committee may amend and shall adopt or reject each recommendation in the report and indicate whether each recommendation can be implemented by the agency within its current appropriation. The adopted recommendations shall be incorporated into an audit report, which shall be approved by majority vote.

(2) The audit report shall include, but not be limited to, the office's report, the agency's written response to the report, the Legislative Auditor's summary of the agency response, the committee's recommendations, and any opinions of the Legislative Fiscal Analyst regarding whether the committee's recommendations can be implemented by the agency within its current appropriation.

(3) The committee may decide, by majority vote, to defer adoption of an audit report pending a public hearing. If the committee elects to schedule a public hearing, the committee shall release, for review by interested persons prior to the hearing, the office's report, the agency's response, the Legislative Auditor's summary of the agency's response, and any opinions of the Legislative Fiscal Analyst. The public hearing shall be held not less than ten nor more than twenty business days following release of the materials.

(4) When the committee elects to schedule a hearing, a summary of the testimony received at the hearing shall be attached to the audit report as an addendum. A transcript of the testimony received at the hearing shall be on file with the committee and available for public inspection. Unless the committee votes to delay release of the audit report, the report shall be released within forty business days after the public hearing.

(5) Once the committee has approved an audit report, the committee shall, by majority vote, cause the audit report to be released to all members of the Legislature and to the public. The report submitted to the members of the Legislature shall be submitted electronically. The committee may, by majority vote, release the audit report or portions thereof prior to public release of the report. Each tax incentive performance audit report may also be presented at a joint hearing of the Appropriations Committee and Revenue Committee of the Legislature.