Official Nebraska Government Website
Official Nebraska Government Website

Nebraska Auditor of Public Accounts
Charlie Janssen

Accountability, Integrity, Reliability

Agency Corrective Action Plans


Required to be Filed on or Before Six Months After the Report or Letter Issuance Date


During the 105th legislative session in 2017, the Legislature passed into law LB151, requiring State agencies subject to a report or management letter by the Nebraska Auditor of Public Accounts to submit corrective action plan(s). Agencies are required to submit the action plan(s) no more than six months after the report or management letter was issued.

 

As required by Neb. Rev. Stat. § 84-304(3)(b) (Supp. 2017), and amended by LB 151 (2017):

 

Any entity, excluding the state colleges and the University of Nebraska, that is audited or examined pursuant to subdivision (3)(a) of this section and that is the subject of a comment and recommendation in a management letter or report issued by the Auditor of Public Accounts shall, on or before six months after the issuance of such letter or report, provide to the Auditor of Public Accounts a detailed written description of any corrective action taken or to be taken in response to the comment and recommendation. The Auditor of Public Accounts may investigate and evaluate the corrective action.  The Auditor of Public Accounts shall then electronically submit a report of any findings of such investigation and evaluation to the Governor, the appropriate standing committee of the Legislature, and the Appropriations Committee of the Legislature.  The Auditor of Public Accounts shall also ensure that the report is delivered to the Appropriations Committee for entry into the record during the committee’s budget hearing process;

 

As per statute, please take the time to complete the corrective action plan(s) as required by State law. Failure to do so would result in noncompliance with Nebraska State law and subsequent action from the Legislature.  The intent of this section is that agencies will provide an update of what has occurred since the issuance date of the report or letter.

 

Action plans will be verified during subsequent audits, and the results of such audits will be reported to the Governor, the appropriate standing committee of the Legislature, and the Appropriations Committee of the Legislature upon issuance of the audits.

 

If you need assistance completing your agency’s corrective action plan(s), please contact our office at (402) 471-2111.


Click the button below for a quick and easy way to file your Corrective Actions Plans online. You will get a confirmation email to print for your records to indicate you have completed this filing requirement.

 

Submit Interlocal Agreement

 

For additional questions contact:

Mary Avery

Special Audits and Finance Manager

Phone (402) 471-3686

E-Mail Mary.Avery@nebraska.gov