# Nebraska LB829: Change provisions relating to audit examinations by the Auditor of Public Accounts

Nebraska LB829, Change provisions relating to audit examinations by the Auditor of Public Accounts, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Dan Lonowski; status signed, last action 2026-04-07 (Approved by Governor on April 7, 2026) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB829-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB829
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions relating to audit examinations by the Auditor of Public Accounts
- Status: signed
- Chamber: legislature
- Introduced: 2026-01-07
- Last action: 2026-04-07, Approved by Governor on April 7, 2026
- Sponsor: Dan Lonowski
- Cosponsors: 0
- Subjects: Government, Military and Veterans Affairs Committee
- Touches household money: no
- Roll calls: 4 (168 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Stronger state audits and agency fixes: mixed, low. 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…

## Sponsors and cosponsors

- Sponsor: Dan Lonowski, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-02 | legislature | Final Reading | pass | 45 | 0 | 4 |
| 2026-03-23 | legislature | Vote | fail | 41 | 0 | 8 |
| 2026-03-23 | legislature | Vote | fail | 41 | 0 | 8 |
|   | legislature | Vote | fail | 41 | 0 | 8 |

## Actions (19)

- 2026-04-07: Approved by Governor on April 7, 2026 (legislature)
- 2026-04-02: Presented to Governor on April 2, 2026 (legislature)
- 2026-04-02: President/Speaker signed (legislature)
- 2026-04-02: Passed on Final Reading with Emergency Clause 45-0-4 (legislature)
- 2026-04-02: Dispensing of reading at large approved (legislature)
- 2026-03-31: Placed on Final Reading (legislature)
- 2026-03-30: Advanced to Enrollment and Review for Engrossment (legislature)
- 2026-03-30: Kauth FA458 withdrawn (legislature)
- 2026-03-30: Enrollment and Review ER157 adopted (legislature)
- 2026-03-30: Enrollment and Review ER157 filed (legislature)
- 2026-03-30: Placed on Select File with ER157 (legislature)
- 2026-03-23: Advanced to Enrollment and Review Initial (legislature)
- 2026-03-23: Government, Military and Veterans Affairs AM2091 adopted (legislature)
- 2026-02-12: Government, Military and Veterans Affairs AM2091 filed (legislature)
- 2026-02-12: Placed on General File with AM2091 (legislature)
- 2026-01-20: Notice of hearing for January 29, 2026 (legislature)
- 2026-01-09: Referred to Government, Military and Veterans Affairs Committee (legislature)
- 2026-01-08: Kauth FA458 filed (legislature)
- 2026-01-07: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-07: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB829.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB829.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB829.pdf)

## Related bills

- LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed)
- LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed)
- LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB829.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB829.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB829.pdf)

## Related
- [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109)
- [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109)
- [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
- [Nebraska bills](https://policyrisk.com/states/nebraska/bills)
- [Nebraska state hub](https://policyrisk.com/states/nebraska)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NE-LB829-109 (as of 2026-10-17).