Official Nebraska Government Website
Official Nebraska Government Website

Nebraska Auditor of Public Accounts
Mike Foley

Accountability, Integrity, Reliability

Special Audits and Evaluations (SAE)

State and Local Government Waste, Abuse, Mismanagement or Fraud Investigations


As a taxpayer you have the right to demand that your tax dollars be spent properly. Most government employees are honest, sincere and hard working. But like any profession, there is always the exception.


If you have evidence of government waste, fraud, or misuse, YOU CAN HELP WHEN YOU REPORT IT!


Email Addresses:

Email Anonymously


Email Craig Kubicek, Deputy Auditor


A toll-free Hotline is available 24 hours a day. SAE staff are available between the hours of 8:00 a.m. and 5:00 p.m. CST, Monday through Friday, except holidays. Voicemail is connected to the Hotline when staff is away from the desk or on the phone. You may leave a message or call back.


Hotline Numbers:
Lincoln: 471-3686
Cellular: 402-326-3063
Outside of Lincoln: 1-800-842-8348


Your complaint/concern will be investigated by the SAE Unit of the Nebraska Auditor of Public Accounts' Office. SAE conducts investigations, evaluations, and audits of reported State and local government waste, fraud, and misuse. To help us do our job, please provide all relevant facts such as date; time; person involved; location and vehicle plate number, if applicable. All complaints and/or concerns will be reviewed and responded to by SAE staff.


All complainants' names are considered confidential information by this office. Not all complaints and/or concerns are founded. Providing accurate information to disgruntled taxpayers to correct misperceptions is just as important to us as eliminating fraud and waste. However, these tips/calls have uncovered several major embezzlements, fraud, misuse, and waste.


Some of the SAE reports we have issued are available on our APA Reports Issued page.