84-314. Auditor; deputy; bond or insurance; compensation; duties; qualifications.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, and (4) deposited with the Secretary of State. When so appointed the deputy may do and perform in the absence of the auditor such acts herein authorized and required of the auditor, as the auditor may authorize him or her to do, subject to the same restrictions. The deputy auditor shall receive a salary of such amount as shall be fixed by the Auditor of Public Accounts, to be paid monthly by warrant of the auditor on the State Treasurer. The deputy auditor shall have had not less than five years' experience either as an auditor or in an executive capacity involving responsibility for directing the work of others engaged in governmental accounting or auditing, or both, and in addition shall be a certified public accountant.Source R.S.1866, c. 4, § 15, p. 24; R.S.1913, § 5556; Laws 1921, c. 107, § 3, p. others engaged in governmental accounting or auditing, or both, and in addition shall be a certified public accountant.Source R.S.1866, c. 4, § 15, p. 24; R.S.1913, § 5556; Laws 1921, c. 107, § 3, p. 379; C.S.1922, § 4858; C.S.1929, § 84-314; R.S.1943, § 84-314; Laws 1945, c. 254, § 1, p. 793; Laws 1947, c. 347, § 1, p. 1093; Laws 1949, c. 308, § 1, p. 1025; Laws 1951, c. 338, § 9, p. 1119; Laws 1953, c. 356, § 1, p. 1133; Laws 1957, c. 393, § 1, p. 1357; Laws 1959, c. 451, § 2, p. 1503; Laws 1963, c. 536, § 1, p. 1681; Laws 1975, LB 377, § 1; Laws 2004, LB 884, § 49. Cross References For bond approval provisions, see Chapter 11, article 2. For other provisions as to deputy auditor of public accounts, see Chapter 84, article 8.
Nebraska Legal Code