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NebraskaLB829109th Legislature 1st and 2nd SessionslegislatureWALLET

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

6 provisions identified: 4 benefits, 2 costs, 0 mixed.

Stronger state audits and follow-up

The Auditor examines state finances using Government Auditing Standards (2011 for audits before June 30, 2020; 2018 after). When an audit report flags an issue, the entity (not state colleges or the University) must explain its corrective action within six months. The Auditor promptly reports misuse or other problems to the Governor and the right legislative committee, and alerts the Legislative Oversight Committee on performance concerns. Joint audits with the Legislative Oversight Committee are allowed. The Auditor must also send fiscal information to the Legislature electronically when asked, and the Appropriations Committee receives audit follow-up for the budget hearing record.

Public access to local finances

The Auditor maintains a public online system showing each political subdivision’s annual budget and actual spending. The Auditor also sets the format for certain annual reports and publishes those reports on the office website every year, starting May 24, 2017.

Audit fees, waivers, and penalties

When the Auditor is contracted to audit a local government, the local government pays a fee that covers the audit cost. The Auditor may also audit political subdivisions as needed, with the subdivision paying unless the Auditor waives the charge. For certain transferred state funds, the department, recipient, or contractor whose records are examined pays the exam cost, and the Auditor publishes the required annual report form. Late audit or service fees accrue 14% yearly interest after 30 days from billing, and participating public agencies are jointly and severally liable if an interlocal or joint public agency is defunct or cannot pay. A subdivision can request a waiver on the Auditor’s form, and the Auditor will approve or deny it in writing.

Fewer audits for small fire districts

If a fire protection district spends $150,000 or less in a year, routine audits are limited to once every five years. The district board can still ask for more frequent audits, and a verified outside report of problems will trigger an audit. The Auditor can approve a written waiver. An approved waiver restarts the five‑year cycle for later years when spending is $150,000 or less.

More staff and support for audits

The Auditor appoints at least two full‑time assistant deputies who are certified public accountants with five or more years of experience. Assistants are nonpartisan, take an oath, and report fiscal issues to the Auditor. The state must also provide the Auditor’s office space and needed supplies to do the work.

Yearly training required for treasurers

The Auditor approves annual continuing education for county, city, and village treasurers with input from statewide groups. Counties, cities, and villages pay the cost to send their treasurers. The Auditor tracks attendance, alerts the governing body if training is missed, and notifies the Attorney General and county attorney if a county treasurer fails to complete the yearly training.

Sponsors & Cosponsors

Sponsor

  • Dan Lonowski

    legislature

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 168 • No: 0

legislature vote • 4/24/2026

Vote

Yes: 41 • No: 0 • Other: 8

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

Actions Timeline

  1. Approved by Governor on April 7, 2026

    4/7/2026legislature

  2. Dispensing of reading at large approved

    4/2/2026legislature

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

    4/2/2026legislature

  4. President/Speaker signed

    4/2/2026legislature

  5. Presented to Governor on April 2, 2026

    4/2/2026legislature

  6. Placed on Final Reading

    3/31/2026legislature

  7. Placed on Select File with ER157

    3/30/2026legislature

  8. Enrollment and Review ER157 filed

    3/30/2026legislature

  9. Enrollment and Review ER157 adopted

    3/30/2026legislature

  10. Kauth FA458 withdrawn

    3/30/2026legislature

  11. Advanced to Enrollment and Review for Engrossment

    3/30/2026legislature

  12. Government, Military and Veterans Affairs AM2091 adopted

    3/23/2026legislature

  13. Advanced to Enrollment and Review Initial

    3/23/2026legislature

  14. Placed on General File with AM2091

    2/12/2026legislature

  15. Government, Military and Veterans Affairs AM2091 filed

    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

    4/7/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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