Nebraska Revised Statutes

Neb. Rev. Stat. § 70-623.02 (2026)

Audit; records accessible to auditor

✓ current as of July 2026

Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

The audit required by section 70-623 shall be made at the close of the fiscal year. The person making the audit shall have access to all books, records, vouchers, papers, contracts, or other data containing information on the subject (1) in the office of the public power or public power and irrigation district, (2) in the office of the chief executive officer of the district provided for in section 70-620.01, or (3) in the possession or under the control of any of the officers, agents, or servants of the district. All officers, agents, and servants of the public power or public power and irrigation district shall furnish to the person making the audit and his or her agents, servants, and employees such information regarding the auditing of the public power or public power and irrigation districts as may be demanded.

Notes of Decisions

Cited in 1 case, 2018–2018 · leading case: Aksamit Resource Mgmt. v. Nebraska Pub. Power Dist., 299 Neb. 114 (Neb. 2018).

Sort: Relevance Newest Treatment

Aksamit Resource Mgmt. v. Nebraska Pub. Power Dist., 299 Neb. 114 (Neb. 2018). · cites it 2× “At most, the second statute effectively prohibits m a power district from contractually limiting its accountant’s access to the district’s records.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.