41 Neb. Admin. Code, ch. 1, § 003
The audit report must be filed with the Auditor of Public Accounts within six months after the political subdivision's fiscal year end unless another time period is specifically authorized by State Statute. An extension may be granted upon a written request by the political subdivision to the Auditor of Public Accounts. The request must include the reason for the extension and the expected filing date of the report. The granting of a filing extension cannot stop or postpone any withholding of funds which is statutorily required when an audit report is not filed on a timely basis unless the statute specifically allows a filing extension to alter the required process, but the granting of a filing extension will prevent the appointment of an auditor for the subdivision as long as the report is filed within the deadline granted by the extension.
41 Neb. Admin. Code, ch. 1, § 003