§ 19-2901 Act, how cited
§ 19-2902 Terms, defined
§ 19-2903 Annual audit; independent accountant; when completed and reported; villages, waiver; public utility or other enterprise; separate audit and account
§ 19-2904 Annual audit; contents
§ 19-2905 Annual audit report; supplemental report; copies; filing; public records; retain for five years
§ 19-2906 Accountant; prohibited disclosures; penalty
§ 19-2907 Annual audit; failure or refusal of municipality; mandamus; damages; notice; State Treasurer; withhold distribution of funds
§ 19-2908 Act, how construed; failure to comply, effect on taxes levied
§ 19-2909 Audit; expense; payment
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Terms Used In Nebraska Statutes > Nebraska Municipal Auditing Law

  • Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
  • Attorney: shall mean attorney at law. See Nebraska Statutes 49-801
  • Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
  • Personal property: All property that is not real property.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • 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
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Year: shall mean calendar year. See Nebraska Statutes 49-801