(1) The Legislative Audit Office is established within the Division of Legislative Oversight. The office shall conduct performance audits. The Legislative Auditor shall be appointed by the Director of Legislative Oversight with approval from the chairperson of the Executive Board of the Legislative Council and the chairperson of the committee. The Legislative Auditor shall employ such performance audit and support staff as the Legislative Auditor deems necessary to carry out the duties of the office within the amount available by appropriation through the Division of Legislative Oversight for the Legislative Audit Office. The Legislative Auditor shall be subject to the control and supervision of the Director of Legislative Oversight, except that removal of the Legislative Auditor shall require approval of the chairperson of the committee. The Legislative Auditor may also be removed by a two-thirds majority vote of the committee. (2) The Legislative Auditor shall ensure that performance audit work conducted by the office conforms with performance audit standards contained in the Government Auditing Standards (2024 Revision) as required in section 50-1205.01. The office shall be the custodian of all records generated by the office except as provided by section 50-1213, subsection (11) of section 77-2711, or subdivision (10)(a) of section 77-27,119. The office shall inform the Legislative Fiscal Analyst of its activities and consult with him or her as needed. The office shall operate under the general direction of the Director of Legislative Oversight and the committee.
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