Neb. Rev. Stat. § 77-4416

The city shall provide for an annual, outside, independent audit of each good life district economic development program by a qualified independent accounting firm, the cost of which may be charged by the city to the applicable good life district economic development fund. The independent auditor shall not, at the time of the audit or for any period during the term subject to the audit, have any contractual or business relationship with any qualifying business receiving funds or assistance under the good life district economic development program. The results of such audit shall be filed with the city clerk and made available for public review during normal business hours.