84-323.

Auditor of Public Accounts; federal funds; Statewide Single Audit; exclusive authority to perform.

The Auditor of Public Accounts shall exercise the exclusive authority to perform, or cause to be performed, the Statewide Single Audit for the Federal Funds allocated to the State of Nebraska from the federal Coronavirus State Fiscal Recovery Fund pursuant to the federal American Rescue Plan Act of 2021, 42 U.S.C. 802, as amended, and all other federal funds appropriated for state programs, and shall be fully compensated for the cost of such audit work, on a pro rata basis, by each agency audited.