Nebraska § 19-2904 - Annual audit; contents.
Full text of Nebraska Revised Statutes of Nebraska § 19-2904 — Annual audit; contents., with citation guidance and answers to common questions.
§ 19-2904. Annual audit; contents.
The annual audit report shall set forth, insofar as possible, the financial position and results of financial operations for each fund or group of accounts of the municipality. When the accrual method is selected for the annual audit report, such report shall be in accordance with generally accepted accounting principles. The annual audit report shall also include the professional opinion of the accountant with respect to the financial statements, or, if an opinion cannot be expressed, a declaration that the accountant is unable to express such an opinion with an explanation of the reasons why he or she cannot do so.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 19-2904
What does Revised Statutes of Nebraska § 19-2904 cover?
Section 19-2904 ("Annual audit; contents.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 19-2904?
A common citation format is "Revised Statutes of Nebraska § 19-2904" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 19-2904 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.