Audit; requirements.

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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.


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