Neb. Admin. Code § 350-17-006.06 — The audit must include a sample of at least 30 records selected at random for each class or su bclass ordered adjusted by the TERC

The PTA has discretio n to select additional records if he or she believe s further investigation is needed. Nebraska Department of Revenue Title 350, Chapter 17, Rev. 07.05.2017 Property Assessment Division Report and Opinion Regulations 12 006.06A The records selected for the random sample will be identified on a worksheet that may be modified as needed to be inclusive of all necessary information to illustrate compliance with the order. 006.07 If during the audit a county is discovered to have unacceptable assessment practices that woul d be evidenced through the examination of books, papers, records, or memoranda relating to the assessment o f property, those practices may be addressed by the PTA as prov ided in Neb. Rev. Stat. § 77-1330. Neb. Rev. Stat. §§ 77-702, 77-1330, 77-5028, and 77 -5029.