reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - ATTORNEY GENERAL › Title 53 - MODEL RULES OF AGENCY PROCEDURE › Chapter 4 - Rules of Practice and Procedure for Hearings in Contested Cases Before An Agency › Section 53-4-002 - Prohibitions against ex parte communications

Current through June 17, 2024
002.01 Prohibitions;
				when applicable
The prohibitions found in this section shall apply beginning
				  at the time notice for hearing is given. An agency may designate an earlier
				  time, but such earlier time shall be required to be set forth in the agency's
				  rules of procedure.
002.02
				Prohibitions; to whom applicable
002.02A
Parties and public.
No party in a contested case or other person
				outside the agency having an interest in the contested case shall make or
				knowingly cause to be made an ex parte communication to the hearing officer or
				to an agency head or employee who is or may reasonably be expected to be
				involved in the decision making process of the contested case.
002.02B
Persons in decision making
				roles.
No hearing officer or agency head or employee who is or may
				reasonably be expected to be involved in the decision making process of the
				contested case shall make or knowingly cause to be made an ex parte
				communication to any party in a contested case or other person outside the
				agency having an interest in the contested case.
002.02C
Investigators.
No agency
				head or employee engaged in the investigation or enforcement of a contested
				case shall make or knowingly cause to be made an ex parte communication to a
				hearing officer or agency head or employee who is or may reasonably be expected
				to be involved in the decision making process of the contested case.
Nebraska Administrative Code › Topic - ATTORNEY GENERAL › Title 53 - MODEL RULES OF AGENCY PROCEDURE › Chapter 4 - Rules of Practice and Procedure for Hearings in Contested Cases Before An Agency › Section 53-4-003 - Intervention in a contested case

Current through June 17, 2024
003.01 Intervention
				in a contested case shall be allowed when the following requirements are met:
003.01A A petition for intervention must be
				submitted in writing to the hearing officer or designee at least five days
				before the hearing. Copies must be mailed by the petitioner for intervention to
				all parties named in the hearing officer's notice of the hearing;
003.01B The petition must state facts
				demonstrating that the petitioner's legal rights, duties, privileges,
				immunities, or other legal interests may be substantially affected by the
				proceeding or that the petitioner qualifies as an intervenor under any
				provision of law; and
003.01C The
				hearing officer or designee must determine that the interests of justice and
				the orderly and prompt conduct of the proceedings will not be impaired by
				allowing the intervention.
Nebraska Administrative Code › Topic - ATTORNEY GENERAL › Title 53 - MODEL RULES OF AGENCY PROCEDURE › Chapter 4 - Rules of Practice and Procedure for Hearings in Contested Cases Before An Agency › Section 53-4-004 - Commencement of a contested case

Current through June 17, 2024
004.01 The contested
				case begins with the filing of a petition and request for hearing, if
				applicable, with the agency. The petition is the initial document filed by or
				with an agency that sets forth a claim and request for agency action.
004.02 The parties to a contested case shall
				be the petitioner or person by whom a contested case is brought and the
				respondent or person against whom a contested case is brought.
004.03 A party may appear on his or her own
				behalf in a contested case proceeding or may be represented by an attorney or
				other representative as permitted by law.
004.04 The pleadings in a contested case may
				include a petition, answer, reply, notice, motion, stipulation, objection or
				order or other formal written document filed in a proceeding before an agency.
				Any pleading filed in a contested case shall meet the following requirements:
004.04A The pleading shall contain a heading
				specifying the name of the agency and the title or nature of the pleading,
				shall state material factual allegations and state concisely the action the
				agency is being requested to take, shall contain the name and address of the
				petitioner, and shall be signed by the party filing the pleading, or when
				represented by an attorney, the signature of that attorney.
004.04A1 Attorneys shall also include their
				address, telephone number and bar number.
004.04A2 The initial petition shall also
				contain the name and address of the respondent.
Nebraska Administrative Code › Topic - ATTORNEY GENERAL › Title 53 - MODEL RULES OF AGENCY PROCEDURE › Chapter 4 - Rules of Practice and Procedure for Hearings in Contested Cases Before An Agency › Section 53-4-005 - Hearing officer; criteria

Current through June 17, 2024
005.01 An agency may
				be authorized by law to delegate to a hearing officer other than the agency
				head or governing board the functions of conducting a prehearing conference
				and/or a hearing and submitting a recommended decision to the agency.
005.02 A person who has served as
				investigator, prosecutor, or advocate in a contested case or in its prehearing
				stage may not serve as hearing officer or assist or advise a hearing officer in
				the same proceeding except as provided in subsection 005.04.
005.03 A person who is subject to the
				authority, direction, or discretion of one who has served as investigator,
				prosecutor, or advocate in a contested case or in its prehearing stage may not
				serve as hearing officer or advise a hearing officer in the same proceeding
				except as provided in subsection 005.04.
005.04 If all parties consent, a person who
				has served as, or who is subject to the authority, direction, or discretion of
				one who has served as investigator, prosecutor, or advocate in a contested case
				or in its prehearing stage may assist a hearing officer in the preparation of
				orders.
005.05 A person who has
				participated in a determination of probable cause or other equivalent
				preliminary determination in a contested case may serve as hearing officer or
				assist or advise a hearing officer in the same proceeding.
005.06 A person may serve as hearing officer
				at successive stages of the same contested case.
Nebraska Administrative Code › Topic - ATTORNEY GENERAL › Title 53 - MODEL RULES OF AGENCY PROCEDURE › Chapter 4 - Rules of Practice and Procedure for Hearings in Contested Cases Before An Agency › Section 53-4-006 - Prehearing Procedures

Current through June 17, 2024
006.01 Prehearing
				conferences and orders
A hearing officer designated to conduct a hearing may
				  determine, subject to the agency's rules and regulations, whether a prehearing
				  conference will be conducted. If a prehearing conference is not held, a hearing
				  officer for the hearing may issue a prehearing order, based on the pleadings,
				  to regulate the conduct of the proceedings.
006.01A If a prehearing conference is
				conducted:
006.01A1 The hearing officer shall
				promptly notify the agency of the determination that a prehearing conference
				will be conducted. The agency may assign another hearing officer for the
				prehearing conference; and
006.01A2
				The hearing officer for the prehearing conference shall set the time and place
				of the conference and give reasonable written notice to all parties and to all
				persons who have filed written petitions to intervene in the matter. The agency
				shall give notice to other persons entitled to notice.
006.01A3 The notice referred to in subsection
				006.01A2 shall
				include the following:
006.01A3(a) The names
				and mailing addresses of all parties and other persons to whom notice is being
				given by the hearing officer;
006.01A3(b) The name, official title, mailing
				address, and telephone number of any counsel or employee who has been
				designated to appear for the agency;
006.01A3(c) The official file or other
				reference number, the name of the proceeding, and a general description of the
				subject matter;
006.01A3(d) A
				statement of the time, place, and nature of the prehearing
				conference;
006.01A3(e) A statement
				of the legal authority and jurisdiction under which the prehearing conference
				and the hearing are to be held;
006.01A3(f) The name, official title, mailing
				address, and telephone number of the hearing officer for the prehearing
				conference;
006.01A3(g) A
				statement that a part who fails to attend or participate in a prehearing
				conference, hearing, or other stage of a contested case or who fails to make a
				good faith effort to comply with a prehearing order may be held in default
				under the Administrative Procedure Act; and
006.01A3(h) Any other matters that the
				hearing officer considers desirable to expedite the proceedings.
Nebraska Administrative Code › Topic - ATTORNEY GENERAL › Title 53 - MODEL RULES OF AGENCY PROCEDURE › Chapter 4 - Rules of Practice and Procedure for Hearings in Contested Cases Before An Agency › Section 53-4-007 - Conducting a contested case hearing

Current through June 17, 2024
007.01 Order
At the discretion of the hearing officer, the hearing may be
				  conducted in the following order:
007.01A The hearing is called to order by the
				hearing officer. Any preliminary motions, stipulations or agreed orders are
				entertained.
007.01B Each party may
				be permitted to make an opening statement. Opening statements take place in the
				same order as the presentation of evidence.
007.01C Presentation of evidence.
007.01C1 Evidence will be received in the
				following order:
007.01C1(a) Evidence is
				presented by the petitioner;
007.01C1(b) Evidence is presented by the
				respondent;
007.01C1(c) Rebuttal
				evidence is presented by the petitioner; and
007.01C1(d) Surrebuttal evidence is presented
				by the respondent.
007.01C2 With regard to each witness who
				testifies, the following examination may be conducted:
007.01C2(a) Direct examination conducted by
				the party who calls the witness;
007.01C2(b) Cross-examination by the opposing
				party;
007.01C2(c) Redirect
				examination by the party who called the witness; and
007.01C2(d) Recross-examination by the
				opposing party.
007.01D After the evidence is presented, each
				party may have opportunity to make a closing argument. Closing arguments shall
				be made in the same order as the presentation of evidence. The hearing officer
				may request that the parties submit briefs in lieu of closing
				arguments.
Nebraska Administrative Code › Topic - ATTORNEY GENERAL › Title 53 - MODEL RULES OF AGENCY PROCEDURE › Chapter 4 - Rules of Practice and Procedure for Hearings in Contested Cases Before An Agency › Section 53-4-008 - Decision and order in a contested case

Current through June 17, 2024
008.01 Every
				decision and order adverse to a party to the proceeding, rendered by an agency
				in a contested case, shall be in writing or stated in the record and shall be
				accompanied by findings of fact and conclusions of law.
008.02 The decision and order should include:
008.02A The name of the agency and name of
				the proceeding;
008.02B The time
				and place of the hearing;
008.02C
				The names of all parties or their attorneys who entered an appearance at the
				hearing;
008.02D The findings of
				fact consisting of a concise statement of the conclusions upon each contested
				issue of fact;
008.02E The
				conclusions of law consisting of the applications of the controlling law to the
				facts found and the legal results arising therefrom; and
008.02F The order consisting of the action
				taken by the agency as a result of the facts found and the legal conclusions
				arising therefrom.
Nebraska Administrative Code › Topic - ATTORNEY GENERAL › Title 53 - MODEL RULES OF AGENCY PROCEDURE › Chapter 4 - Rules of Practice and Procedure for Hearings in Contested Cases Before An Agency › Section 53-4-009 - Appeals

Current through June 17, 2024
009.01 Any person
				aggrieved by a final decision in a contested case is entitled to judicial
				review under the Administrative Procedure Act or to resort to such other means
				of review as may be provided by law.
009.02 Parties desiring to appeal an agency
				decision must file a petition for review in the district court of the county
				where the agency action is taken within thirty days after the service of the
				final decision by the agency. The thirty day period for appeal commences to run
				from the date of mailing of the notice of order and decision to the parties or
				their attorneys of record. Service of the petition and summons must be made in
				accordance with Nebraska law.
009.03 Unless otherwise provided by statute,
				the procedures of Neb. Rev. Stat. §
									84-917
				govern the procedure for taking an appeal.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-001 - General Authority

Current through June 17, 2024
Under authority of and in compliance with Neb. Rev. Stat.
				  Section
				  84-304.01,
				  the following rules and regulations are prescribed by the Auditor of Public
				  Accounts and are effective five days after being filed with the Secretary of
				  State until repealed or amended.
01.01
Effective date
. These standards shall apply to audits
				and reports of political subdivisions for fiscal years ending on or after the
				effective date of this Title.
01.02
Applicability of standards
. These standards apply
				solely to the audited financial statements filed with the Auditor of Public
				Accounts and do not pertain to the method of accounting used by the political
				subdivisions in recording financial transactions.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-002 - Audit Requirement

Current through June 17, 2024
All audit reports required by law or regulation to be filed
				  with the Auditor of Public Accounts shall conform to the requirements of this
				  Title in addition to any requirements established by State Statute or other
				  regulatory agency. Unless otherwise directed by State Statute, audits shall be
				  performed and filed on an annual basis for all political subdivisions. The
				  Auditor of Public Accounts may waive the audit requirement upon the submission
				  by the political subdivision of a written request in a form prescribed by the
				  Auditor of Public Accounts. The approval or denial of the waiver request shall
				  be made in writing to the political subdivision.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-003 - When shall the audit report be filed

Current through June 17, 2024
The audit report must be filed with the Auditor of Public
				  Accounts within six months after the political subdivision's fiscal year end
				  unless another time period is specifically authorized by State Statute. An
				  extension may be granted upon a written request by the political subdivision to
				  the Auditor of Public Accounts. The request must include the reason for the
				  extension and the expected filing date of the report. The granting of a filing
				  extension cannot stop or postpone any withholding of funds which is statutorily
				  required when an audit report is not filed on a timely basis unless the statute
				  specifically allows a filing extension to alter the required process, but the
				  granting of a filing extension will prevent the appointment of an auditor for
				  the subdivision as long as the report is filed within the deadline granted by
				  the extension.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-004 - Who may perform the audit

Current through June 17, 2024
The audit must be conducted by a person or firm with a
				  current permit to engage in the practice of public accountancy issued by the
				  Nebraska State Board of Public Accountancy.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-005 - Auditor selection and audit expense

Current through June 17, 2024
The selection of an independent auditor will be made by the
				  political subdivision unless an auditor is appointed by the Auditor of Public
				  Accounts under the authority Neb. Rev. Stat. Section
				  84-304(4).
				  The expense of the audit shall be an obligation of the political
				  subdivision.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-006 - Appointment of an auditor

Current through June 17, 2024
Should any political subdivision fail or refuse to either
				  cause a complete audit to be made and filed or obtain a waiver of the audit
				  requirement as required by State Statute or regulation, the Auditor of Public
				  Accounts shall have the authority, after due notice and a hearing to show
				  cause, to appoint a certified public accountant or public accountant to conduct
				  the audit of the political subdivision. The expense for such audit shall be an
				  obligation of the political subdivision and shall become a lien against the
				  political subdivision.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-007 - Government Auditing Standards

Current through June 17, 2024
Audits and the audit reports issued for political
				  subdivisions required to be filed with the Auditor of Public Accounts shall be
				  performed in accordance with
Government Auditing
				  Standards
issued by the Comptroller General of the United States
				  as applicable to the period under audit.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-008 - Audit report format

Current through June 17, 2024
Each audit report shall be in a typed format on letter size
				  pages and generally include:
* a report cover
* index or table of contents
* independent auditors' report
* financial statements
* notes to the financial statements
* reports on compliance and internal control
* additional information as may be required by the Nebraska
				  Revised Statutes or Generally Accepted Accounting Principles (GAAP).
* additional information as may be required by the Auditor of
				  Public Accounts in a prescribed format.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-009 - Letter to management

Current through June 17, 2024
Any separate letter to management regarding internal
				  control, compliance, or other accounting practices or procedures issued in
				  conjunction with or as a result of an audit report filed with the Auditor of
				  Public Accounts must be included with the audit report filing in order for the
				  audit report to be considered complete and acceptable for
				  filing.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-010 - Tests of compliance

Current through June 17, 2024
The tests of compliance required for the audit shall include
				  those necessary to conform to current
Statements on Auditing
				  Standards
and
Government Auditing
				  Standards
. However, all audits shall include tests of compliance
				  with the requirements of the Nebraska Budget Act and Nebraska statutory and
				  constitutional levy limits. All compliance deviations noted pertaining to the
				  Nebraska Budget Act and Nebraska statutory and constitutional levy limits shall
				  be included in the report on compliance required by
Government
				  Auditing Standards
or in a written letter to
				  management.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-011 - Working paper retention

Current through June 17, 2024
All working papers related to audit reports filed with the
				  Auditor of Public Accounts shall be retained by the preparing auditor or firm
				  for a period of not less than three years after the end of the fiscal year
				  covered by the audit report or until the completion of any review of those
				  workpapers started within that period.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-012 - Working paper review

Current through June 17, 2024
The audit working papers shall be available to the office of
				  the Auditor of Public Accounts for review upon request. The expense of any such
				  review may be charged to the political subdivision or the audit firm. Any
				  deficiencies noted during such a review may be forwarded to the Nebraska State
				  Board of Public Accountancy for their consideration.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 41 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR POLITICAL SUBDIVISION AUDIT REPORTS REQUIRED TO BE FILED WITH THE AUDITOR OF PUBLIC ACCOUNTS › Section 41-1-013 - Resource materials

Current through June 17, 2024
Statements on Auditing Standards are issued by the American
				  Institute of Certified Public Accountants.
Government Auditing
				  Standards
are issued by the Comptroller General of the United
				  States. Copies of these materials are maintained in the office of the Auditor
				  of Public Accounts.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 42 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR GOVERNMENT EMPLOYEES IDENTIFIED AS AUDITORS › Section 42-1-001 - General Authority

Current through June 17, 2024
Under the authority of and in compliance with Neb. Rev.
				  Stat. Section
				  84-304.03,
				  the following rules and regulations are prescribed by the Auditor of Public
				  Accounts and are effective five days after being filed with the Secretary of
				  State until repealed or amended.
001.01
Application of minimum standards
- These standards
				relate to auditors who are employees of state government or any political
				subdivision, except a village. Auditors hired under a vendor contract to
				provide professional services are governed by Title 41.
Nebraska Administrative Code › Topic - AUDITOR OF PUBLIC ACCOUNTS › Title 42 - NEBRASKA AUDITOR OF PUBLIC ACCOUNTS › Chapter 1 - MINIMUM STANDARDS FOR GOVERNMENT EMPLOYEES IDENTIFIED AS AUDITORS › Section 42-1-002 - Education or experience

Current through June 17, 2024
002.01 The auditor
				must be a graduate of a college or university of recognized standing with a
				bachelor's degree in business administration or the equivalent, with at least
				24 semester hours of accounting or auditing.
002.02 Any person holding a current permit to
				engage in the practice of public accountancy in Nebraska, on or before the
				effective date of these standards, may substitute such permit for the education
				requirements in Section 002.01.
002.03 A combination of education with a
				concentration in accounting and auditing experience acceptable to the Auditor
				of Public Accounts, may be substituted for the educational requirements in
				Section 002.01. Requests for substitution of experience shall be done in
				writing and shall be approved or denied by the Auditor of Public Accounts in
				writing.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 1 - GENERAL PROVISIONS FOR TITLE 45 › Section 45-1-001 - AUTHORITY

Current through June 17, 2024
001.01 The Rules contained in Title 45 of the
				Nebraska Administrative Code have been promulgated pursuant to authority
				delegated to the Director of the Department of Banking and Finance in Neb. Rev.
				Stat. §
									8-106.
001.02 The Department has determined that the
				Rules are in the public interest.
001.03 The Director may, on a case-by-case
				basis, and with prior written notice to the affected person under a specified
				Rule, require adherence to additional standards or policies, as deemed
				necessary in the public interest.
001.04 For purposes of Title 45, "the
				Department" means the Department of Banking and Finance.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 1 - GENERAL PROVISIONS FOR TITLE 45 › Section 45-1-002 - ADMINISTRATION

Current through June 17, 2024
The Nebraska Banking Act and the Nebraska Trust Company Act
				  are administered by the Director of the Department. Department offices are open
				  from the hours of 8 a.m. to 5 p.m., Monday through Friday, legal holidays
				  excepted. The mailing address of the agency is Department of Banking and
				  Finance, P.O. Box 95006, Lincoln, Nebraska 68509-5006.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 1 - GENERAL PROVISIONS FOR TITLE 45 › Section 45-1-003 - FILING AND FEES

Current through June 17, 2024
A document is filed when it is received in the Department
				  with the appropriate fee. A document so filed cannot be returned. Documents may
				  be filed electronically or in paper form. All filing fees are payable in U.S.
				  dollars by corporate check, money order, or ACH to the Department. Cash,
				  personal checks, and checks drawn on non-United States banks will not be
				  accepted. Upon withdrawal or denial of an application, request, or notice, the
				  entire fee will be retained by the Department.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 2 - RECORD KEEPING REQUIREMENTS FOR BUSINESS ENTITY CUSTOMERS › Section 45-2-001

Current through June 17, 2024
Each state bank shall, at a minimum, maintain the records
				  listed below for entities which are customers of the bank.
001.01 Sole Proprietorships.
001.01A Name, address, social security
				number, and tax identification number, if one has been obtained, of the
				proprietor.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 3 - DATA CENTER RECORD KEEPING STANDARDS › Section 45-3-001 - DEFINITIONS

Current through June 17, 2024
001.01 For purposes of this Rule, "data
				center" means:
001.01A A data processing
				department within a bank staffed by direct employees of the bank;
001.01B A data processing service
				organization that processes the transactions of a bank, including, but not
				limited to, service organizations wholly or partially owned by the bank, or
				owned wholly or partially by other banks; or
001.01C Private organizations not affiliated
				with any bank that provide services by contractual agreement.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 3 - DATA CENTER RECORD KEEPING STANDARDS › Section 45-3-002 - SCOPE OF RULE

Current through June 17, 2024
002.01 This Rule
				establishes minimum standards for certain aspects of computerized record
				keeping systems employed in the recording, updating, and maintenance of the
				financial transactions of banks. Sound record keeping principles are necessary
				to ascertain the true condition of a bank, and to ensure that examiners can
				extract, or have extracted, information from data files necessary to the
				examination.
002.02 Data centers
				are to record, update, and maintain specific information as set forth in this
				Rule. The various departments of the bank should submit information in a format
				specified by the data center.
002.03 Any additional data, not included in
				this Rule, may be included in the computerized records of the bank.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 3 - DATA CENTER RECORD KEEPING STANDARDS › Section 45-3-003 - RESTRICTION ON ALTERATIONS

Current through June 17, 2024
003.01 Those fields
				which reflect the original terms, conditions, or provisions entered into by and
				between the bank and the customer, must not be altered by file maintenance
				transactions, except to correct a recording or processing error. In the event
				any of these fields are altered, a paper or electronic copy of the alteration
				should be created and retained in accordance with Neb. Rev. Stat. §
									8-107.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 3 - DATA CENTER RECORD KEEPING STANDARDS › Section 45-3-004 - REQUIRED DATA - DEPOSIT ACCOUNTS

Current through June 17, 2024
004.01 DEMAND
				DEPOSIT ACCOUNTS
004.01A Accounts maintained
				in computer records must be identified by a unique code. A range of account
				numbers is not an acceptable method.
004.01A1
				TYPE CODE - Designates an account that receives special services.
004.01A1a REVOLVING CREDIT ACCOUNT (OVERDRAFT
				CHECKING ACCOUNT) A demand deposit account on which the bank has pre-approved
				payment of insufficient checks.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 3 - DATA CENTER RECORD KEEPING STANDARDS › Section 45-3-005 - REQUIRED DATA LOANS

Current through June 17, 2024
005.01 INSTALLMENT
				LOANS
005.01A If any of the following accounts
				are maintained in the computer records, they must be identified by a unique
				code. A range of account numbers is not an acceptable method.
005.01A1 TYPE OF LOAN Designates the
				classification of the loan according to legal definitions.
005.01A1a DIRECT LOANS TO BORROWERS Loans
				governed by the Personal Loan statutes, Neb. Rev. Stat. §§
												8-815 to
				8-829, inclusive. (Installment
				Loans)
005.01A1b INDIRECT LOANS -
				PURCHASED PAPER Loans governed by the Installment Sales Act Chapter 3 (Dealer
				Paper)
005.01A1c OTHER LOANS Loans
				not governed by the Personal Loan statutes or the Installment Sales
				Act
005.01A1d DIRECT LEASE PAPER
				(IF MAINTAINED WITH INSTALLMENT LOANS)
005.01A1e INDIRECT LEASE PAPER (IF MAINTAINED
				WITH INSTALLMENT LOANS)
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 3 - DATA CENTER RECORD KEEPING STANDARDS › Section 45-3-006 - REQUIRED DATA - SECURITIES

Current through June 17, 2024
006.01 If any of
				the following accounts are maintained in the computer records, they must be
				identified by a unique code. A range of account numbers is not an acceptable
				method.
006.01A TYPE CODE - Designates the
				obligor or type of instrument
006.01A1 U.S.
				Treasury
006.01A2 Federal Agencies
				not guaranteed
006.01A3 State,
				County, and Municipals
006.01A4
				Other bonds, notes, and debentures
006.01A5 Stocks
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 3 - DATA CENTER RECORD KEEPING STANDARDS › Section 45-3-007 - TECHNICAL REQUIREMENTS

Current through June 17, 2024
007.01 Section 007
				applies to all accounts and required data set forth in Sections 004, 005, and
				006 of this Rule.
007.01A Record
				Identification
007.01A1 Identification of
				record types within a file. Various types of records such as account, header,
				trailer, or control, are normally maintained within a file. Each record type
				must be identified by a unique code in the same field of each like record. Any
				method of recording the code is acceptable.
007.01A2 Identifying Records for a given
				bank. Two methods are in general use and either is acceptable:
007.01A2a A separate file for each bank
				processed by the data center.
007.01A2b Multiple bank records on one file
				with each identified by a unique code.
It is also acceptable to record more than one account type
				  (demand deposit, savings, etc.) with either of the above methods. However,
				  records for each account type should be identified by a unique code located in
				  the same record.
007.01A3 Identification of accounts. Certain
				accounts (public funds, trust funds, etc.) must be identified if the accounts
				are maintained in the file. The following guidelines apply to all account
				types:
007.01A2a A unique code or codes can
				be established by the data center, common to all users, or the data center can
				provide any method for the bank to identify specified types of accounts. In the
				event a bank establishes its own codes, an up-to-date list must be maintained
				by the bank. The data center must be able to specify where within the record
				the codes established by the bank are maintained. It is recommended that banks
				use the coding structure provided by the data center.
007.01A2b A range of account numbers is not
				an acceptable method of coding.
007.01A2c The type account code should be
				maintained in either the master account record or an associated record or file.
				"Master account record" is defined as that record where financial activity is
				recorded versus any other associated record or file such as name and address
				master.
007.01A2d Provision for
				expansion of type account code should be considered for future use.
007.01A2e For purposes of processing,
				different types of accounts may be identified on a multi-bank file by a
				separate bank number. Example: Regular passbook savings versus accounts that
				receive a periodic statement, or club savings account versus regular savings
				account.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 4 - SCHEDULE FOR RECORDS RETENTION BY BANKS › Section 45-4-001 - DEFINITIONS

Current through June 17, 2024
001.01 For purposes of this Rule:
001.01A "Electronic" means relating to
				technology having electrical, digital, magnetic, wireless, optical,
				electromagnetic, or similar capabilities; and
001.01B "Electronic record" means information
				that is stored in an electronic or other medium and is retrievable in paper
				form through an automated process used in conventional commercial
				practice.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 4 - SCHEDULE FOR RECORDS RETENTION BY BANKS › Section 45-4-002 - RETENTION FORMAT

Current through June 17, 2024
002.01 The
				Department, pursuant to the provisions of Neb. Rev. Stat. §§
									8-170 and
				8-175, authorizes banks to dispose
				of records in accordance with this Rule.
002.02 Records established through a computer
				or an electronic process, and information received relative to such records in
				the form of a computer print-out or electronic record shall be maintained in
				such a manner so that the accounts reflected thereon can be reconstructed from
				the date of origin to show all entries and are to be retained in accordance
				with this Rule.
002.03 Banks which
				used microfilm or microfiche to maintain records may continue to retain the
				records in those media, provided that each record is retrievable and readable
				or legible.
002.04 Any record
				reflecting unpaid balances in favor of depositors shall not be destroyed
				without means of reconstruction of each such account.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 4 - SCHEDULE FOR RECORDS RETENTION BY BANKS › Section 45-4-003 - SCOPE

Current through June 17, 2024
003.01 This Rule provides only the minimum
				retention periods prescribed by the Department.
003.02 Longer retention periods may be
				prescribed by other regulatory agencies in some circumstances or for certain
				records.
003.03 A bank may elect to
				maintain certain records for longer periods of time.
003.04 A bank chartered to exercise trust
				powers within a trust department must retain trust department records in
				accordance with 45 NAC 4.
003.04
				This Rule is not an all-inclusive list of records which the bank may be
				responsible for retaining.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 4 - SCHEDULE FOR RECORDS RETENTION BY BANKS › Section 45-4-004 - PERMANENT RECORDS

Current through June 17, 2024
004.01 A bank must
				keep the original of the following:
004.01A
				Bank charter
001.01B Charter
				amendments
004.01C Capital stock
				records
004.01D Inventory of
				drilled safe deposit boxes
004.01E
				Minutes of stockholders' meetings
004.01F Minutes of Board of Directors'
				meetings
004.01G All other records
				that relate to the corporation or to the corporate existence of the
				bank.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 4 - SCHEDULE FOR RECORDS RETENTION BY BANKS › Section 45-4-005 - ALL OTHER RECORDS

Current through June 17, 2024
Except as provided in Subsections
				  003.02 and
				  003.03 of this Rule, a bank must keep
				  records for the time period provided below, which commences on the first of
				  January following the creation of said record.
RECORD
TIME PERIOD
Advices of deposits
1 year
Advices from correspondents (due from
								banks)
1 year
Bank Call Reports
7 years
Bank examination reports
10 years
Bank statements (due from banks)
3 years
Bond ledger
7 years
Cancelled checks for truncated checking accounts -
								original may be imaged immediately.
6 years
Cash item records
3 years
Cashier's checks
5 years
Certified check register
7 years
Collection receipts
1 year
Collection register
3 years
Credit files (after credit is extinguished)
3 years
Correspondence, general
1 year
Coupon cash letters, outgoing
1 year
Customers' deposit ledgers
7 years
Daily Statement
10 years
Debit and credit tickets
7 years
Departmental or teller's proof sheets
1 year
Drafts
7 years
Draft register
7 years
Dividend checks
5 years
Dividend check register
7 years
Expense checks
5 years
Expense check register
7 years
Financial Institution Bonds (after expiration of
								bond)
7 years
General ledger
10 years
General journal
10 years
General ledger tickets
10 years
Income and expense records
7 years
Incoming cash letter
10 years
Incoming registered mail log
1 year
Insurance records (after expiration of
								policy)
7 years
Liability ledger
7 years
Minutes of any committee, unless the minutes are
								incorporated or attached to minutes of appointing authority
10 years
Negotiable collateral record
7 years
Night depository agreements
7 years
Night depository daily records
1 year
Note or discount ledger
7 years
Outgoing cash letter
7 years
Outgoing registered mail log
1 year
Personnel records (After termination of employment
								and pension rights)
10 years
Paid certificates of deposits
7 years
Proof tapes
7 years
Proxies
1 year
Reconcilements (due to banks)
3 years
Reconcilements register (due from banks)
3 years
Registered mail return receipt cards
1 year
Reserve computations, daily
3 years
Safe deposit contracts (after termination of
								contract)
7 years
Safe deposit entry records (after termination of
								contract)
7 years
Safe keeping records and receipts
7 years
Signature cards (after closing of account)
7 years
Stop payment orders
3 years
Tax records
7 years
Tellers' cash books
1 year
Tellers' tickets
1 year
Traveler's checks, records of close
1 year
Travelers' checks register
1 year
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 5 - SCHEDULE FOR RETENTION OF RECORDS: BANKS EXERCISING TRUST POWERS AND TRUST COMPANIES › Section 45-5-001 - GENERAL

Current through June 17, 2024
001.01 For purposes of this Rule:
001.01A "Electronic" means relating to
				technology having electrical, digital, magnetic, wireless, optical,
				electromagnetic, or similar capabilities; and
001.01B "Electronic record" means information
				that is stored in an electronic or other medium and is retrievable in paper
				form through an automated process used in conventional commercial
				practice.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 5 - SCHEDULE FOR RETENTION OF RECORDS: BANKS EXERCISING TRUST POWERS AND TRUST COMPANIES › Section 45-5-002 - RETENTION FORMAT

Current through June 17, 2024
002.01 The
				Department, pursuant to the provisions of Neb. Rev. Stat. §§
									8-170 and
				8-175, authorizes banks exercising
				trust powers in a trust department of the bank and stand-alone trust companies
				(collectively, "institutions" or "institution") organized pursuant to the
				Nebraska Trust Company Act to dispose of trust department and trust company
				records in accordance with this Rule.
002.02 Records established through a computer
				or an electronic process, and information received relative to this record in
				the form of a computer print-out or electronic record shall be maintained in
				such a manner that the accounts reflected thereon can be reconstructed from the
				date of origin to show all entries, and are to be retained in accordance with
				this Rule.
002.03 Institutions
				which used microfilm or microfiche to maintain such records may continue to
				retain the records in those media, provided that each record is retrievable and
				readable or legible.
002.04 Any
				record reflecting unpaid balances in favor of trustors, grantors,
				beneficiaries, and/or other interested parties shall not be destroyed without
				means of reconstruction of each such account.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 5 - SCHEDULE FOR RETENTION OF RECORDS: BANKS EXERCISING TRUST POWERS AND TRUST COMPANIES › Section 45-5-003 - SCOPE

Current through June 17, 2024
003.01 This Rule provides only the minimum
				retention periods prescribed by the Department.
003.02 Longer retention periods may be
				prescribed by other agencies in some circumstances or for certain
				records.
003.03 Institutions may
				elect to maintain certain records for longer periods of time.
003.04 A bank's non-trust department records
				must be retained in accordance with 45 NAC 4.
003.05 This Rule is not considered an
				all-inclusive list of records which the institution may be responsible for
				retaining.
003.06 All records or
				files or copies thereof, however maintained, shall be readable or
				legible.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 5 - SCHEDULE FOR RETENTION OF RECORDS: BANKS EXERCISING TRUST POWERS AND TRUST COMPANIES › Section 45-5-004 - PERMANENT RECORDS

Current through June 17, 2024
004.01 Institutions
				must keep the original of the following:
004.01A Capital stock ledger (trust
				company)
004.01B Charter; numbered
				and executed by the Director of the Department
004.01C Department "Order" granting trust
				powers
004.01D Minutes of
				stockholder meetings (trust company)
004.01E Minutes of the board of directors
				(trust company)
004.01F Minutes of
				the trust committee and all other committees appointed by the Board of
				Directors to oversee fiduciary activity
004.01G Receipts for final distribution of
				account assets
004.01H Registration
				confirmations regarding "Direct" or "Indirect Inquiry" concerning lost, stolen,
				or misplaced securities
004.01I
				Required records and logs pursuant to FDIC Regulation Part 344 (O.C.C. 12 CFR
				Part 12 or FRB Regulation "H" Subpart C)
004.01J All other records relating to the
				corporate existence of a stand-alone trust company or the authorization for a
				bank to conduct a trust company business in a trust department.
Nebraska Administrative Code › Topic - BANKING AND FINANCE, DEPARTMENT OF › Title 45 - BANKING RULES › Chapter 5 - SCHEDULE FOR RETENTION OF RECORDS: BANKS EXERCISING TRUST POWERS AND TRUST COMPANIES › Section 45-5-005 - OTHER CORPORATE RECORDS

Current through June 17, 2024
005.01 Institutions
				must retain the following original records for ten years following date of
				issue or expiration, whichever is later. Records may be retained electronically
				after ten years and the original destroyed, provided that the record, however
				maintained, is clearly readable or legible.
005.01A Annual call reports of corporate and
				fiduciary activity, prepared for any supervisory agency
005.01B Federal, state, and other
				governmental tax records (trust company)
005.01C Insurance records, Bankers' Blanket
				Bond, Excess Dishonesty Bonds
005.01D Receipts for stock certificates
				issued (trust company)
005.01E
				Stock certificate stubs (trust company)
005.01F Surrendered stock certificates (trust
				company)