Neb. Rev. Stat. §§ 81-129
It shall be the duty of the Director of Administrative Services to keep in close communication with each department, office, board, bureau, commission, or institution in the state for which money is to be appropriated and expended, including the executive and judicial departments, state colleges, university, and state institutions. The director shall make or cause to be made under his or her supervision an investigation of the needs and requirements thereof and whether the appropriations are being judiciously and economically expended for the purposes for which they were made and shall transmit to the Governor and to the expending agency a complete report of each such investigation. In making such inspections and investigations, he or she shall, at all reasonable times, have access to the offices of all state departments, boards, bureaus, commissions, and institutions and all public works of the state and may, for the purpose of obtaining information as to the operation and fiscal needs thereof, examine the books, papers, and public records therein, and the activities shall, through their proper officers, furnish such data, information, or statements as may be requested of them.
Neb. Rev. Stat. §§ 81-129