299 Neb. Admin. Code, ch. 4, § 003
Current through September 17, 2024
The certified audited financial statement required by Neb. Rev. Stat. Section 81-885.34(7) shall be prepared in accordance with generally accepted accounting principles and shall be the report of an independent certified public accountant, which report shall contain: a balance sheet reporting assets, liabilities, capital and surplus; cash flows; and a statement of changes in capital and surplus including all notes, references, and explanations of the accountant.
299 Neb. Admin. Code, ch. 4, § 003