41-1279.06. Audit services revolving fund; use; exemption from lapsing
A. There is established an audit services revolving fund. The auditor general shall administer the fund. The fund consists of any monies received by the auditor general from:
1. State budget units for audits of federal funds required under federal law and federal rules and regulations.
2. State budget units and counties, community college districts and school districts for which the auditor general performs special audits, financial statement audits or provides accounting services.
B. The auditor general shall use the fund monies for the purpose of conducting audits required under federal law, special audits or financial statement audits or accounting services requested by state budget units and counties, community college districts and school districts or to pay for certified public accountants to conduct such audits or provide such services.
C. Monies in the audit services revolving fund are exempt from the provisions of section 35-190, relating to lapsing of appropriations.