Nebraska Revised Statute 81-1111.01
Director of Administrative Services; preaudits authorized.
For agencies with fewer than seven full-time employees, preaudits shall be conducted by the accounting bureau or by a state agency authorized by the Director of Administrative Services to conduct its own preaudits. The Director of Administrative Services may authorize departments and agencies that have seven or more full-time employees to perform their own preaudits, subject to monitoring by the accounting bureau. The preaudits shall be performed in accordance with the provisions of subdivisions (3)(a) through (f) of section 81-1111.