Nebraska Statutes 50-1203. Terms, defined
For purposes of the Legislative Performance Audit Act:
Terms Used In Nebraska Statutes 50-1203
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
- Process: shall mean a summons, subpoena, or notice to appear issued out of a court in the course of judicial proceedings. See Nebraska Statutes 49-801
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
(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.