Official Nebraska Government Website
Official Nebraska Government Website

Nebraska Auditor of Public Accounts
Mike Foley

Accountability, Integrity, Reliability

Audit Information

When is my audit/audit waiver required to be filed with the Auditors office?

The answer depends on the type of political subdivision

  1. School Districts are due by November 5th of each year.
  2. Community Colleges are due by November 15th of each year.
  3. County, County Hospital, County Nursing Home, and ESU are due 1-year after their fiscal year-end.
  4. Reclamation Districts are due 120 days (4 months) after their fiscal year-end.
  5. Housing Authorities are due 9 months after their fiscal year-end.
  6. All other Political Subdivisions are due 6 months after their fiscal year-end.

Audit Forms and Information

"Best Practices" and Other Significant Information

Audit Contract Suggestion

We recommend strongly that you consider including a provision in all of your future audit contracts or engagements to address the possibility that your entity may be audited by the Auditor of Public Accounts.  Should such an audit by this office occur, that provision would prevent your entity from being billed for more than one audit.  The following is an example of possible contractual language:

In the event that the Auditor of Public Accounts (APA) for the State of Nebraska conducts an audit of [name of entity], this engagement/contract shall be void for the 12-month period (or other period specifically designated) covered by the audit conducted by the APA, and [name of entity] shall not be liable to [name of CPA firm] for any costs or expenses relating to such designated audit period.

Filing Options for Completed Audits or Waivers

Option 1: Submit Audit or Waiver Online

Option 2: Mail Audit or Waiver to:

Nebraska Auditor of Public Accounts
State Capitol, Suite 2303
P.O. Box 98917
Lincoln, Nebraska 68509-8917


Whether you submit your Audit or Waiver online or by mail, we ask that you only send one (1) audit or waiver. The file should be in PDF format when submitting electronically.

Answers to Your Questions

  • Audit Information FAQ
  • APA Rules and Regulations
  • Additional information required by the Auditor of Public Accounts for audit report filings:
    As authorized per Title 41, Nebraska Administrative Code, Chapter 1, the Auditor of Public Accounts requires Political Subdivision audits with financial statements presented on an OCBOA (Other Comprehensive Basis Of Accounting), to include Budgetary Comparison Schedules as Other Information, for the general fund and each major special revenue fund that has a legally adopted annual budget (as described in GASB Budgetary Reporting Codification Section 2400).
  • County Audit Requirements - Nonmajor Funds Combining Schedules:
    Neb. Rev. Stat. ยง 23-1609 requires the County's annual audit to present ALL county funds. If the County's fund financial statements has a column that combines the nonmajor funds together, the County's audit report must include another type of schedule to comply with State statute. This is often done with a supplementary schedule that is a combining schedule of the nonmajor funds. An auditor's opinion on this Supplementary Schedule MUST be given in the Supplementary Information section of the Independent Auditor's Report. 

For Additional Audit Inquiries:

Mark Avery, CPA
Assistant Deputy Auditor
Phone (402) 326-3045
Dakota Christensen, CPA, CFE
Audit Manager
Phone (402) 471-2111


Search Audit Database (Actual Information)

Multi-year Audit Database Search

Database includes actual financial data for fiscal year 2000 through present for all Nebraska political subdivisions required to file an audit or waiver with our office. Results will indicate if information is from an Audit (performed by a CPA) or a Waiver (contains non-audited self-reported numbers). If an electronic PDF version is available, a link will be provided. Beginning with fiscal year 2012 filings, a PDF will be provided for all filings. The breakdown of numbers, beginning with fiscal year 2012 filings, will no longer be provided. Also, filings for the past five years are always available for public inspection in our office.