reglab/housing_qa huggingface dataset:
NE Code § 50-1202 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1202 - Legislative findings and declarations; purpose of act.

50-1202.  Legislative findings and declarations; purpose of act.(1) The Legislature hereby finds and declares that pursuant to section 50-402 it is the duty of the Legislative Council to do independent assessments of the performance of state government organizations, programs, activities, and functions in order to provide information to improve public accountability and facilitate decisionmaking by parties with responsibility to oversee or initiate corrective action.(2) The purpose of the Legislative Performance Audit Act is to provide for a system of performance audits to be conducted by the office of Legislative Audit as directed by the Legislative Performance Audit Committee.(3) It is not the purpose of the act to interfere with the duties of the Public Counsel or the Legislative Fiscal Analyst or to interfere with the statutorily defined investigative responsibilities or prerogative of any executive state officer, agency, board, bureau, commission, association, society, or institution, except that the act shall not be construed to preclude a performance audit of an agency on the basis that another agency has the same responsibility. The act shall not be construed to interfere with or supplant the responsibilities or prerogative of the Governor to monitor and report on the performance of the agencies, boards, bureaus, commissions, associations, societies, and institutions under his or her administrative direction.Source   Laws 1992, LB 988, § 2;  Laws 2003, LB 607, § 4;  Laws 2013, LB39, § 2.
NE Code § 50-1203 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1203 - Terms, defined.

50-1203.  Terms, defined.For purposes of the Legislative Performance Audit Act:(1) Agency means any department, board, commission, or other governmental unit of the State of Nebraska acting or purporting to act by reason of connection with the State of Nebraska, including the Office of Probation Administration and the Office of Public Guardian, but does not include (a) any court, (b) the Governor or his or her personal staff, (c) any political subdivision or entity thereof, or (d) any entity of the federal government;(2) Auditor of Public Accounts means the Auditor of Public Accounts whose powers and duties are prescribed in section 84-304;(3) Business day means a day on which state offices are open for regular business;(4) Committee means the Legislative Performance Audit Committee;(5) Committee report means the report released by the committee at the conclusion of a performance audit;(6) Legislative Auditor means the Legislative Auditor appointed by the Executive Board of the Legislative Council under section 50-401.01;(7) Majority vote means a vote by the majority of the committee's members;(8) Office means the office of Legislative Audit;(9) Performance audit means an objective and systematic examination of evidence for the purpose of providing an independent assessment of the performance of a government organization, program, activity, or function in order to provide information to improve public accountability and facilitate decisionmaking by parties with responsibility to oversee or initiate corrective action. Performance audits may have a variety of objectives, including the assessment of a program's effectiveness and results, economy and efficiency, internal control, and compliance with legal or other requirements;(10) Preaudit inquiry means an investigatory process during which the office gathers and examines evidence to determine if a performance audit topic has merit;(11) Tax incentive performance audit means an evaluation of a tax incentive program pursuant to section 50-1209; and(12) Working papers means those documents containing evidence to support the office's findings, opinions, conclusions, and judgments and includes the collection of evidence prepared or obtained by the office during the performance audit or preaudit inquiry.Source   Laws 1992, LB 988, § 3;  Laws 2003, LB 607, § 5;  Laws 2004, LB 1118, § 1;  Laws 2006, LB 588, § 1;  Laws 2006, LB 956, § 3;  Laws 2013, LB39, § 3;  Laws 2015, LB538, § 1;  Laws 2016, LB1016, § 1.
NE Code § 50-1204 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1204 - Legislative Performance Audit Committee; established; membership; officers; Legislative Auditor; duties.

50-1204.  Legislative Performance Audit Committee; established; membership; officers; Legislative Auditor; duties.(1) The Legislative Performance Audit Committee is hereby established as a special legislative committee to exercise the authority and perform the duties provided for in the Legislative Performance Audit Act. The committee shall be composed of the Speaker of the Legislature, the chairperson of the Executive Board of the Legislative Council, the chairperson of the Appropriations Committee of the Legislature, and four other members of the Legislature to be chosen by the Executive Board of the Legislative Council. The executive board shall ensure that the Legislative Performance Audit Committee includes adequate geographic representation. The chairperson and vice-chairperson of the Legislative Performance Audit Committee shall be elected by majority vote. For purposes of tax incentive performance audits authorized in section 50-1209, the committee shall include as nonvoting members the chairperson of the Revenue Committee of the Legislature or his or her designee and one other member of the Revenue Committee, as selected by the Revenue Committee. The Legislative Performance Audit Committee shall be subject to all rules prescribed by the Legislature. The committee shall be reconstituted at the beginning of each Legislature and shall meet as needed.(2) The Legislative Auditor shall ensure that performance audit work conducted by the office conforms with performance audit standards contained in the Government Auditing Standards (2018 Revision) as required in section 50-1205.01. The office shall be composed of the Legislative Auditor and other employees of the Legislature employed to conduct performance audits. The office shall be the custodian of all records generated by the committee or office except as provided by section 50-1213, subsection (11) of section 77-2711, or subdivision (10)(a) of section 77-27,119. The office shall inform the Legislative Fiscal Analyst of its activities and consult with him or her as needed. The office shall operate under the general direction of the committee.Source   Laws 1992, LB 988, § 4;  Laws 2003, LB 607, § 6;  Laws 2006, LB 588, § 2;  Laws 2006, LB 956, § 4;  Laws 2008, LB822, § 1;  Laws 2013, LB39, § 4;  Laws 2013, LB40, § 1;  Laws 2015, LB538, § 2;  Laws 2019, LB561, § 1.
NE Code § 50-1205.01 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1205.01 - Performance audits; standards.

50-1205.01.  Performance audits; standards.(1) Except as provided in subsections (2) and (3) of this section, performance audits done under the terms of the Legislative Performance Audit Act shall be conducted in accordance with the generally accepted government auditing standards for performance audits contained in the Government Auditing Standards (2018 Revision), published by the Comptroller General of the United States, Government Accountability Office.(2) Standards requiring continuing education for employees of the office shall be met as practicable based on the availability of training funds.(3) The frequency of the required external quality control review shall be determined by the committee.(4) At the beginning of each biennial legislative session, the Legislative Auditor shall create a plan for meeting such standards and provide the plan to the chairperson of the Legislative Performance Audit Committee.Source  Laws 2003, LB 607, § 8;  Laws 2004, LB 1118, § 2;  Laws 2006, LB 588, § 4;  Laws 2008, LB822, § 2;  Laws 2013, LB40, § 2;  Laws 2017, LB210, § 1;  Laws 2019, LB561, § 2.
NE Code § 50-1206 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1206 - Performance audits; tax incentive performance audit; how initiated; procedure.

50-1206.  Performance audits; tax incentive performance audit; how initiated; procedure.(1) Requests for performance audits may be made by the Governor, any other constitutional officer of the State of Nebraska, a legislator, the Legislative Auditor, the Legislative Fiscal Analyst, or the Director of Research of the Legislature.(2) Performance audit requests shall be submitted to the committee chairperson or Legislative Auditor by letter or on a form developed by the Legislative Auditor.(3) When considering a performance audit request, if the committee determines that the request has potential merit but insufficient information is available, it may, by majority vote, instruct the Legislative Auditor to conduct a preaudit inquiry.(4) Upon completion of the preaudit inquiry, the committee chairperson shall place the request on the agenda for the committee's next meeting and shall notify the request sponsor of that action.(5) Tax incentive performance audits shall be initiated as provided in section 50-1209.Source   Laws 1992, LB 988, § 6;  Laws 2003, LB 607, § 9;  Laws 2006, LB 956, § 6;  Laws 2008, LB822, § 3;  Laws 2015, LB538, § 3.
NE Code § 50-1207 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1207 - Performance audits; criteria.

50-1207.  Performance audits; criteria.The committee may develop criteria to be used to screen requests for performance audits. The committee shall consult with the Legislative Auditor in the application of the screening criteria.Source   Laws 1992, LB 988, § 7;  Laws 2003, LB 607, § 10;  Laws 2006, LB 956, § 7.
NE Code § 50-1208 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1208 - Performance audit; committee; duties; office; duties.

50-1208.  Performance audit; committee; duties; office; duties.(1) The committee shall, by majority vote, adopt requests for performance audit. The committee chairperson shall notify each requester of any action taken on his or her request.(2) Before the office begins a performance audit, it shall notify in writing the agency director, the program director, when relevant, and the Governor that a performance audit will be conducted.(3) Following notification, the office shall arrange an entrance conference to provide the agency with further information about the audit process. The agency director shall inform the agency staff, in writing, of the performance audit and shall instruct agency staff to cooperate fully with the office.(4) After the entrance conference, the office shall conduct the research necessary to draft a scope statement for consideration by the committee. The scope statement shall identify the specific issues to be addressed in the audit. The committee shall, by majority vote, adopt, reject, or amend and adopt the scope statement prepared by the office.(5) Once the committee has adopted a scope statement, the office shall develop an audit plan. The audit plan shall include a description of the research and audit methodologies to be employed and a projected deadline for completion of the office's report. The audit plan shall be submitted to the committee, and a majority vote shall be required for its approval. Upon approval of the audit plan, the agency shall be notified in writing of the specific scope of the audit and the projected deadline for completion of the office's report. If the office needs information from a political subdivision or entity thereof to effectively conduct a performance audit of an agency, the political subdivision or entity thereof shall provide information, on request, to the office.(6) If the performance audit reveals a need to modify the scope statement or audit plan, the Legislative Auditor may request that the committee make revisions. A majority vote shall be required to revise the scope statement or audit plan. The agency shall be notified in writing of any revision to the scope statement or audit plan.Source   Laws 1992, LB 988, § 8;  Laws 2003, LB 607, § 11;  Laws 2006, LB 956, § 8;  Laws 2013, LB39, § 6;  Laws 2015, LB538, § 4.
NE Code § 50-1210 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1210 - Report of findings and recommendations; distribution; confidentiality; agency response.

50-1210.  Report of findings and recommendations; distribution; confidentiality; agency response.(1)(a) Upon completion of a performance audit, the office shall prepare a report of its findings and recommendations for action. Except as provided in subdivision (b) of this subsection, the Legislative Auditor shall provide the office's report concurrently to the committee, agency director, and Legislative Fiscal Analyst. The committee may, by majority vote, release the office's report or portions thereof to other individuals, with the stipulation that the released material shall be kept confidential.(b) To protect taxpayer confidentiality, for tax incentive performance audits conducted under section 50-1209, the Legislative Auditor may provide the office’s report to the agency director up to five business days prior to providing it to the committee and Legislative Fiscal Analyst.(2) When the Legislative Auditor provides the report to the Legislative Fiscal Analyst, the Legislative Fiscal Analyst shall issue an opinion to the committee indicating whether the office's recommendations can be implemented by the agency within its current appropriation.(3) When the Legislative Auditor provides the report to the agency, the agency shall have twenty business days from the date of receipt of the report to provide a written response. Any written response received from the agency shall be attached to the committee report. The agency shall not release any part of the report to any person outside the agency, except that an agency may discuss the report with the Governor. The Governor shall not release any part of the report.(4) Following receipt of any written response from the agency, the Legislative Auditor shall prepare a brief written summary of the response, including a description of any significant disagreements the agency has with the office's report or recommendations.Source   Laws 1992, LB 988, § 10;  Laws 2003, LB 607, § 13;  Laws 2006, LB 956, § 9;  Laws 2012, LB782, § 79;  Laws 2013, LB39, § 8;  Laws 2015, LB538, § 6;  Laws 2017, LB210, § 2.
NE Code § 50-1211 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1211 - Committee; review materials; reports; public hearing; procedure.

50-1211.  Committee; review materials; reports; public hearing; procedure.(1) The committee shall review the office's report, the agency's response, the Legislative Auditor's summary of the agency's response, and the Legislative Fiscal Analyst's opinion prescribed in section 50-1210. The committee may amend and shall adopt or reject each recommendation in the report and indicate whether each recommendation can be implemented by the agency within its current appropriation. The adopted recommendations shall be incorporated into a committee report, which shall be approved by majority vote.(2) The committee report shall include, but not be limited to, the office's report, the agency's written response to the report, the Legislative Auditor's summary of the agency response, the committee's recommendations, and any opinions of the Legislative Fiscal Analyst regarding whether the committee's recommendations can be implemented by the agency within its current appropriation.(3) The committee may decide, by majority vote, to defer adoption of a committee report pending a public hearing. If the committee elects to schedule a public hearing, it shall release, for review by interested persons prior to the hearing, the office's report, the agency's response, the Legislative Auditor's summary of the agency's response, and any opinions of the Legislative Fiscal Analyst. The public hearing shall be held not less than ten nor more than twenty business days following release of the materials.(4) When the committee elects to schedule a hearing, a summary of the testimony received at the hearing shall be attached to the committee report as an addendum. A transcript of the testimony received at the hearing shall be on file with the committee and available for public inspection. Unless the committee votes to delay release of the committee report, the report shall be released within forty business days after the public hearing.(5) Once the committee has approved its report, the committee shall, by majority vote, cause the committee report to be released to all members of the Legislature and to the public. The report submitted to the members of the Legislature shall be submitted electronically. The committee may, by majority vote, release the committee report or portions thereof prior to public release of the report. Each tax incentive performance audit report shall also be presented at a joint hearing of the Appropriations Committee and Revenue Committee of the Legislature.Source   Laws 1992, LB 988, § 11;  Laws 2003, LB 607, § 14;  Laws 2006, LB 956, § 10;  Laws 2012, LB782, § 80;  Laws 2013, LB39, § 9;  Laws 2015, LB538, § 7.
NE Code § 50-1212 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1212 - Written implementation plan; duties.

50-1212.  Written implementation plan; duties.(1) Within forty business days following the release of the committee report, the agency shall provide to the committee a written implementation plan describing the action planned and timeframe for accomplishment of each of the recommendations contained in the committee report, except that the committee may waive such requirement for tax incentive performance audits.(2) The agency director shall make every effort to fully implement the recommendations that can be implemented within the limits of the agency's current appropriation. For those recommendations which require additional appropriations or the drafting of legislation, the committee shall work with the appropriate standing committee of the Legislature to ensure legislation is introduced.(3) The Legislative Performance Audit Committee shall establish a system to ascertain and monitor agency conformity to the recommendations contained in the committee report and compliance with any statutory changes resulting from the report recommendations.(4) Based on the tax incentive performance audit report, the Revenue Committee of the Legislature shall electronically report its recommendation about whether to extend the sunset date for the audited program to the Legislature by December 1 of the year prior to such program's sunset date.Source   Laws 1992, LB 988, § 12;  Laws 2003, LB 607, § 15;  Laws 2015, LB538, § 8;  Laws 2016, LB1022, § 1.
NE Code § 50-1214 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1214 - Names not included in documents, when; state employee; how treated; prohibited act; violation; penalty.

50-1214.  Names not included in documents, when; state employee; how treated; prohibited act; violation; penalty.(1) By majority vote, the committee may decide not to include in any document that will be a public record the names of persons providing information to the office or committee.(2) No employee of the State of Nebraska who provides information to the committee or office shall be subject to any personnel action, as defined in section 81-2703, in connection with his or her employment as a result of the provision of such information.(3) Any person exercising his or her supervisory or managerial authority to recommend, approve, direct, or otherwise take or affect personnel action in violation of subsection (2) of this section shall be guilty of a Class III misdemeanor and shall be subject to personnel action up to and including dismissal from employment with the state.Source   Laws 1992, LB 988, § 14;  Laws 2003, LB 607, § 17;  Laws 2006, LB 588, § 6;  Laws 2013, LB39, § 11;  Laws 2015, LB539, § 4.
NE Code § 50-1215 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1215 - Violations; penalty.

50-1215.  Violations; penalty.Any person who willfully fails to comply with the provisions of section 50-1213 or who otherwise willfully obstructs or hinders the conduct of a performance audit or preaudit inquiry or who willfully misleads or attempts to mislead any person charged with the duty of conducting a performance audit or preaudit inquiry shall be guilty of a Class II misdemeanor.Source   Laws 1992, LB 988, § 15;  Laws 2003, LB 607, § 18;  Laws 2006, LB 588, § 7;  Laws 2015, LB539, § 5.
NE Code § 50-1301 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1301 - Legislative findings.

50-1301.  Legislative findings.The Legislature finds that state government actions have produced an increase in the numbers of boards, commissions, and similar entities that support, advise, direct, or administer various state programs. The process has evolved without sufficient legislative and executive oversight and without a system of checks and balances. Because the Legislature is responsible for the expenditure of public money and the shaping of the administration of state government and is held accountable for fiscal policy, the Legislature should also be responsible for the termination, continuation, or modification of such boards, commissions, and similar entities so that it may be assured that its directives have been faithfully carried out.Source Laws 1999, LB 298, § 1.
NE Code § 50-1302 (2021)
2021 Nebraska Revised Statutes|Chapter 50 - Legislature|50-1302 - Government, Military and Veterans Affairs Committee; report.

50-1302.  Government, Military and Veterans Affairs Committee; report.(1) Every four years, beginning in 2008, the Government, Military and Veterans Affairs Committee of the Legislature shall prepare and publish a report pertaining to boards, commissions, and similar entities created by law that are made part of or are placed in the executive branch of state government. The committee may also include entities created by executive order or by an agency director. The report shall be submitted electronically to the Legislature on December 1 of such year.(2) The report shall include, but not be limited to, the following:(a) The name of each board, commission, or similar entity;(b) The name of a parent agency, if any;(c) The statutory citation or other authorization for the creation of the board, commission, or entity;(d) The number of members of the board, commission, or entity and how the members are appointed;(e) The qualifications for membership on the board, commission, or entity;(f) The number of times the board, commission, or entity is required to meet during the year and the number of times it actually met;(g) Budget information of the board, commission, or entity for the four most recently completed fiscal years; and(h) A brief summary of the accomplishments of the board, commission, or entity for the past four years.Source  Laws 1999, LB 298, § 2;  Laws 2002, LB 93, § 4;  Laws 2005, LB 241, § 1;  Laws 2012, LB782, § 81.