50-1204 Legislative Performance Audit Committee; established; membership; officers; Legislative Performance Audit Section; established; duties.
50-1204. Legislative PerformanceAudit Committee; established; membership; officers; Legislative PerformanceAudit Section; established; duties.(1) The Legislative PerformanceAudit Committee is hereby established as a special legislative committee toexercise the authority and perform the duties provided for in the LegislativePerformance Audit Act. The committee shall be composed of the Speaker of theLegislature, the chairperson of the Executive Board of the Legislative Council,the chairperson of the Appropriations Committee of the Legislature, and fourother members of the Legislature to be chosen by the Executive Board of theLegislative Council. The executive board shall ensure that the LegislativePerformance Audit Committee includes adequate geographic representation. Thechairperson and vice-chairperson of the Legislative Performance Audit Committeeshall be elected by majority vote. The committee shall be subject to all rulesprescribed by the Legislature. The committee shall be reconstituted at thebeginning of each Legislature and shall meet as needed.(2) TheLegislative Performance Audit Section is established. The section shall beadministered by the Legislative Auditor, who shall ensure that performanceaudit work conducted by the section conforms with performance audit standardscontained in the Government Auditing Standards (2007 revision) as requiredin section 50-1205.01. The section shall be composed of the Legislative Auditorand other employees of the Legislature employed to conduct performance audits.The section shall be the custodian of all records generated by the committeeor section except as provided by section 50-1213, subsection (11) of section 77-2711, or subdivision (10)(a) of section 77-27,119. The section shall informthe Legislative Fiscal Analyst of its activities and consult with him or heras needed. The section shall operate under the general direction of the committee. SourceLaws1992, LB 988, § 4; Laws 2003, LB 607, § 6; Laws 2006, LB 588, § 2; Laws 2006, LB 956, § 4; Laws 2008, LB822, § 1.