Neb. Rev. Stat. § 84-322

The Auditor of Public Accounts, when expressly authorized by a majority vote of the members of the Legislative Oversight Committee, may conduct performance audits of state executive branch offices, state agencies, state bureaus, state boards, state commissions, the state library, societies and associations supported by the state, state institutions, state colleges, and the University of Nebraska. The auditor shall issue the performance audit report to the Governor, the appropriate standing committee of the Legislature, and the Legislative Oversight Committee. The report submitted to the committees of the Legislature shall be submitted electronically.