41 Neb. Admin. Code, ch. 1, § 006

006 Appointment of an auditor. Should any political subdivision fail or refuse to either cause a complete audit to be made and filed or obtain a waiver of the audit requirement as required by State Statute or regulation, the Auditor of Public Accounts shall have the authority, after due notice and a hearing to show cause, to appoint a certified public accountant or public accountant to conduct the audit of the political subdivision. The expense for such audit shall be an obligation of the political subdivision and shall become a lien against the political subdivision.