Neb. Rev. Stat. § 70-623.03: Neb. Rev. Stat. § 70-623.03

If any public power district fails to file a copy of an audit within the time prescribed in section 70-623 , then its books, records, and financial affairs shall, within one hundred eighty days after the close of the fiscal year of the district, be audited by a certified public accountant or firm of accountants selected by the Auditor of Public Accounts. The cost of the audit shall be paid by the district. A copy of such audit shall be placed and kept on file at the principal place of business of the district.