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The governing body shall cause an unaudited statement of cash receipts and disbursements to be filed annually in lieu of an annual audit. Such unaudited statement shall be filed with the Auditor of Public Accounts in a form prescribed by him or her. The person preparing the unaudited statement of cash receipts and disbursements shall submit not less than three copies of the unaudited statement to the municipal authorities of the municipality. The Auditor of Public Accounts may require an audit of any municipality’s account based upon information contained in its unaudited statement and may specify the period within which such audit must be performed. The unaudited statement of cash receipts and disbursements shall become a part of the public records of the Clerk of the municipality involved and shall, at all times thereafter, be open and subject to public inspections.
(Prior Code, § 1-813)
Related provisions, see Neb. RS 19-2903, 19-2905