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Bill > LB829
NE LB829
NE LB829Change provisions relating to audit examinations by the Auditor of Public Accounts
summary
Introduced
01/07/2026
01/07/2026
In Committee
01/09/2026
01/09/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to the Auditor of Public Accounts; to amend section 84-304, Revised Statutes Supplement, 2025; to change provisions relating to certain audit examinations; and to repeal the original section.
AI Summary
This bill amends Section 84-304 of the Revised Statutes Supplement, 2025, to change provisions related to audit examinations conducted by the Auditor of Public Accounts. The bill removes specific references to the revision years of Government Auditing Standards (GAS) that the Auditor must follow for financial audits and attestation engagements, and also removes the exclusion of performance audits from these examinations. Additionally, it repeals the original section, meaning the current law will be replaced by the amended version.
Committee Categories
Military Affairs and Security
Sponsors (1)
Last Action
Government, Military and Veterans Affairs AM2091 filed (on 02/12/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=62944 |
| Government, Military and Veterans Affairs AM2091 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2091.pdf |
| Analysis - Committee Statement | https://nebraskalegislature.gov/FloorDocs/109/PDF/CS/LB829.pdf |
| Fiscal Note for LB829 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB829_20260128-132558.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB829.pdf |
| Kauth FA458 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA458.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB829.pdf |
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