Provide duties for the Legislative Performance Audit Committee

LB 190 amends Nebraska law to update the procedures for the Legislative Performance Audit Committee when conducting performance audits of state agencies. The bill requires the committee to approve a rotating five-year audit schedule for all agencies, adopt additional audit requests by majority vote, and notify agencies and the Governor before audits begin. It mandates that the committee must approve a detailed scope statement and audit plan before an audit starts, and any changes during the audit require committee approval and written notification to the agency. This bill standardizes the audit process to ensure clear communication and accountability in state agency oversight.