Change provisions of the Legislative Performance Audit Act

Nebraska's LB 228 amends the Legislative Performance Audit Act to update audit procedures, primarily affecting state agencies and the Legislative Auditor's office. The bill requires annual scheduling of performance audits for specific tax credit programs (like the Beginning Farmer Tax Credit and ImagiNE Nebraska Act), mandating each be reviewed at least once every five years. It revises definitions of key terms, clarifies committee composition for audits, and updates standards for conducting audits to align with current practices. The changes aim to streamline audit processes while maintaining oversight of state tax incentive programs.