The tests of compliance required for the audit shall include those necessary to conform to current Statements on Auditing Standards and Government Auditing Standards. However, all audits shall include tests of compliance with the requirements of the Nebraska Budget Act and Nebraska statutory and constitutional levy limits. All compliance deviations noted pertaining to the Nebraska Budget Act and Nebraska statutory and constitutional levy limits shall be included in the report on compliance required by Government Auditing Standards or in a written letter to management.
41 Neb. Admin. Code, ch. 1, § 010