Neb. Rev. Stat. § 84-312: Auditor; oath; power to administer.

The Auditor of Public Accounts shall have power to administer all oaths or affirmations required by law, in matters pertaining to the duties of his office, and may do and perform all acts or duties authorized to be performed by notaries public by the laws of the state, subject, however, to such restrictions as are provided by law for notaries.