Neb. Rev. Stat. §§ 81-1110
The Director of Administrative Services may appoint as accounting division head any person who shall have successfully completed a four-year course with a major field of concentration in accounting at an accredited college or university and who shall have had not less than three years responsible experience either as an auditor or in an executive capacity involving responsibility for directing the work of others engaged in governmental accounting or auditing or both, and in addition shall be a certified public accountant.
The compensation of the accounting division head, who shall be designated as the Accounting Administrator, shall be fixed by the Director of Administrative Services subject to availability of appropriations.
Neb. Rev. Stat. §§ 81-1110