Nebraska Revised Statutes Chapter 81. State Administrative Departments § 81-2004.04. Funds and accounts; records; report; accounting

(1) For the purpose of establishing and maintaining legislative oversight and accountability, the Nebraska State Patrol shall maintain records of all expenditures, disbursements, and transfers of cash from the Nebraska State Patrol Cash Fund and the Investigation Petty Cash Fund.

(2) By September 15 of each year, the patrol shall report to the budget division of the Department of Administrative Services and the Legislative Fiscal Analyst the unexpended balance existing on June 30 of the previous fiscal year relating to investigative expenses in (a) the Nebraska State Patrol Cash Fund, (b) the Investigation Petty Cash Fund, (c) any special checking account or accounts used by the patrol in carrying out the duties specified in section 81-2004.02, and (d) any funds existing on June 30 of the previous fiscal year in the possession of personnel of the patrol involved in investigations. The report submitted to the Legislative Fiscal Analyst shall be submitted electronically.

(3) The Legislature may require a separate accounting of the investigation funds according to specific types of investigations.