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NebraskaLB829109th Legislature 1st and 2nd Sessionslegislature

Change provisions relating to audit examinations by the Auditor of Public Accounts

Sponsored By: Dan Lonowski

Signed by Governor

Government, Military and Veterans Affairs Committee

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Stronger state audits and agency fixes

The Auditor must use the Comptroller General’s Government Auditing Standards (2024 Revision) for financial audits and attestation work. Performance audits are not done unless another law specifically allows them. When the Auditor issues a report with comments or recommendations, the audited entity must send a written plan of fixes within six months. This rule does not apply to state colleges or the University of Nebraska. The Auditor can review the fixes. The Auditor must report findings electronically to the Governor, the right legislative committee, and the Appropriations Committee, and ensure they are in the Appropriations Committee’s budget hearing record.

Sponsors & Cosponsors

Sponsor

  • Dan Lonowski

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 168 • No: 0

legislature vote • 4/2/2026

Final Reading

Yes: 45 • No: 0 • Other: 4

legislature vote • 3/23/2026

Vote

Yes: 41 • No: 0 • Other: 8

legislature vote • 3/23/2026

Vote

Yes: 41 • No: 0 • Other: 8

legislature vote • Unknown

Vote

Yes: 41 • No: 0 • Other: 8

Actions Timeline

  1. Approved by Governor on April 7, 2026

    4/7/2026legislature

  2. Presented to Governor on April 2, 2026

    4/2/2026legislature

  3. President/Speaker signed

    4/2/2026legislature

  4. Passed on Final Reading with Emergency Clause 45-0-4

    4/2/2026legislature

  5. Dispensing of reading at large approved

    4/2/2026legislature

  6. Placed on Final Reading

    3/31/2026legislature

  7. Advanced to Enrollment and Review for Engrossment

    3/30/2026legislature

  8. Kauth FA458 withdrawn

    3/30/2026legislature

  9. Enrollment and Review ER157 adopted

    3/30/2026legislature

  10. Enrollment and Review ER157 filed

    3/30/2026legislature

  11. Placed on Select File with ER157

    3/30/2026legislature

  12. Advanced to Enrollment and Review Initial

    3/23/2026legislature

  13. Government, Military and Veterans Affairs AM2091 adopted

    3/23/2026legislature

  14. Government, Military and Veterans Affairs AM2091 filed

    2/12/2026legislature

  15. Placed on General File with AM2091

    2/12/2026legislature

  16. Notice of hearing for January 29, 2026

    1/20/2026legislature

  17. Referred to Government, Military and Veterans Affairs Committee

    1/9/2026legislature

  18. Kauth FA458 filed

    1/8/2026legislature

  19. Date of introduction

    1/7/2026legislature

Bill Text

  • Introduced

    1/7/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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