Nebraska Revised Statute 85-1811
Annual audited financial report.
(1) The State Treasurer shall submit an annual audited financial report, prepared in accordance with generally accepted accounting principles, on the operations of the Nebraska educational savings plan trust by November 1 to the Governor and the Legislature. The report submitted to the Legislature shall be submitted electronically. The State Treasurer shall cause the audit to be made either by the Auditor of Public Accounts or by an independent certified public accountant designated by the State Treasurer, and the audit shall include direct and indirect costs attributable to the use of outside consultants, independent contractors, and any other persons who are not state employees.
(2) The annual audit shall be supplemented by all of the following information prepared by the State Treasurer:
(a) Any related studies or evaluations prepared in the preceding year;
(b) A summary of the benefits provided by the trust, including the number of participants and beneficiaries in the trust; and
(c) Any other information which is relevant in order to make a full, fair, and effective disclosure of the operations of the trust, including the investment performance of the funds.