23-1609. Audit; requirements.Such examination and audit shall be conducted in conformity with generally accepted auditing standards applied on a consistent basis and shall develop the county's financial condition, the condition of each county fund, and the disposition of all money collected or received. Such examination and audit shall be a full and complete audit of the cash receipts and disbursements and shall reflect in supplementary schedules the state of each county fund from which the respective claims are payable.Source Laws 1893, c. 15, § 2, p. 148; R.S.1913, § 5646; C.S.1922, § 4973; C.S.1929, § 26-1310; Laws 1937, c. 57, § 2, p. 232; C.S.Supp.,1941, § 26-1310; R.S.1943, § 23-1609; Laws 1979, LB 414, § 2; Laws 2000, LB 692, § 7.
Nebraska Legal Code