(1) At the request of the Legislative Auditor, and after receiving prior approval by a majority vote of the Executive Board of the Legislative Council, the committee may issue subpoenas in connection with a performance audit being conducted by the office to compel the production of records and information and sworn testimony or other evidence relevant to such performance audit. The committee shall vote to determine whether to issue a subpoena within ten days after receipt of the request.
(2) When authorized to issue subpoenas under this section, the committee may require any employees of any agency to provide the records or information requested within thirty days after the request, except as otherwise provided for in the subpoena, or to appear at a hearing on the date set in the subpoena.
(3) Litigation to compel or quash compliance with the authority exercised pursuant to this section shall be advanced on the trial docket and heard and decided by the court as quickly as possible. The court shall issue its decision no later than twenty days after the filing of the application or petition or a motion to quash, whichever is filed first. Either party may appeal to the Court of Appeals within ten days after a decision is rendered.
(4) The district court of Lancaster County has jurisdiction over all litigation arising under this section. In all such litigation, the executive board shall provide for legal representation for the committee.
(5) In case of disobedience on the part of any employees of any agency to comply with any subpoena issued pursuant to this section, the committee shall vote on whether to find the person in contempt or to find that the failure to comply was not willful.
(6) If the committee finds a person in contempt as provided in subsection (5) of this section, the committee may, by application or petition to the district court of Lancaster County, request that the court compel obedience by proceedings for contempt as in the case of disobedience of the requirements of a subpoena issued from such court. The application or petition shall be filed by the chairperson of the committee.
(7) A person required to provide information under this section shall be paid the same fees and travel allowances and shall be accorded the same privileges and immunities as are extended to witnesses in the district courts of this state and shall also be entitled to have counsel present while being questioned. Consistent with the Nebraska Rules of Professional Conduct, counsel for the agency that is the subject of the performance audit shall not represent a witness. A witness may request that agency counsel be present while being questioned, but the agency shall not require a witness to make such a request. If such a request is made, the agency shall inform the witness that agency counsel does not represent the witness. Any fees associated with counsel present under this section shall not be the responsibility of the office or the Legislative Council.