Neb. Rev. Stat. §§ 66-1818
The commission shall have authority to examine and audit all accounts of jurisdictional utilities, and all items shall be allocated to the accounts prescribed by the commission. Every jurisdictional utility shall be required to keep and render its books, accounts, papers, and records accurately and truthfully in accordance with the system of accounts prescribed by the Federal Energy Regulatory Commission. All accounting information provided by jurisdictional utilities regarding Nebraska jurisdictional operations shall be presented in accordance with the system of accounts prescribed by the Federal Energy Regulatory Commission. The agents, accountants, or examiners hired or contracted by the Public Service Commission shall have authority under the direction of the commission to inspect and examine any and all relevant books, accounts, papers, records, property, and memoranda kept by such utilities.
Neb. Rev. Stat. §§ 66-1818