NE LB228

Amends the Legislative Performance Audit Act to update the reference standard from Government Auditing Standards (2018 Revision) to the 2024 Revision published by the U.S. Government Accountability Office

Clarifies that working papers include "planning documents and" the collection of evidence, and explicitly exempts correspondence between the office and audited agencies from public records requests

Changes tax incentive performance audit requirements so that goal analysis is conducted only "if applicable" rather than in all cases

Makes joint hearings before the Appropriations and Revenue Committees optional ("may") rather than mandatory ("shall") for presenting tax incentive performance audit reports

Repeals and replaces sections 50-1203, 50-1204, 50-1205.01, 50-1209, 50-1211, and 50-1213 of Nebraska Revised Statutes