(1) The Auditor of Public Accounts may decide not to include in any document that will be a public record the names of persons providing information to the Auditor of Public Accounts.

Attorney's Note

Under the Nebraska Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class III misdemeanorup to 3 monthsup to $500
For details, see Neb. Rev. Stat. § 28-106

Terms Used In Nebraska Statutes 84-316

  • Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
  • State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801

(2) No employee of the State of Nebraska or any of its political subdivisions who provides information to the Auditor of Public Accounts shall be subject to any personnel action, as defined in section 81-2703, in connection with his or her employment as a result of providing such information.

(3) Any person exercising his or her supervisory or managerial authority to recommend, approve, direct, or otherwise take or affect personnel action in violation of subsection (2) of this section shall be guilty of a Class III misdemeanor and shall be subject to personnel action up to and including dismissal from employment with the state or political subdivision.