Section 92-84-007 - Audits007.01 The ESU shall cause an annual independent audit of its books, accounts, records, and affairs to be made as required by Section 79-1229(2) R.R.S.007.02 The original copy of the audit shall be filed in the office of the Auditor of Public Accounts, as required by Section 79-1229(2) R.R.S., and copies of the audit shall be provided to each member school district on request and to the Department.92 Neb. Admin. Code, ch. 84, § 007