Nebraska Revised Statute 81-1125.01
Director of Administrative Services; reports and statements required; to whom made.
It shall be the duty of the Director of Administrative Services to digest, prepare, and report to the Governor, the Tax Commissioner, the Clerk of the Legislature, and the Legislative Fiscal Analyst, at least twenty days before the commencement of each regular session of the Legislature:
(1) The Annual Budgetary Report showing the condition of the treasury, and the amount of the expenditures for the last fiscal year;
(2) The Comprehensive Annual Financial Report showing fully all liabilities and resources of the state; and
(3) Such plans as he or she may deem expedient for (a) the support of public credit, (b) lessening the public expenses, (c) using the public money to the best advantage, (d) promoting frugality and economy in public offices, and generally for the better management and more perfect understanding of the fiscal affairs of the state, and (e) securing uniformity and efficiency in the levying and collecting of taxes, systematizing the work to be done by officers having duties to perform under the revenue law.
The reports submitted to the Legislature shall be submitted electronically. Each member of the Legislature shall receive an electronic copy of the reports required by this section by making a request for it to the director.