Audit Examination Provisions by Auditor of Public Accounts

State Bills: Nebraska

Published January 7th, 2026

Detected April 1st, 2026

Summary

The Nebraska Unicameral Legislature passed LB829 to modify audit examination provisions administered by the state Auditor of Public Accounts. The bill advanced through multiple stages including committee amendment AM2091 and enrollment review amendment ER157 before reaching final reading on March 31, 2026. Sponsored by Senator Lonowski, the legislation affects government entities subject to state audit examinations.

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What changed

LB829 modifies the statutory framework governing audit examinations conducted by the Nebraska Auditor of Public Accounts. The bill progressed through the Government, Military and Veterans Affairs Committee, which adopted amendment AM2091 on March 23, 2026, before advancing to General File. It subsequently received enrollment and review amendments (ER157) and was placed on Final Reading on March 31, 2026.

Government agencies and entities subject to audit by the Nebraska Auditor of Public Accounts should review their audit examination procedures in light of these legislative changes. Compliance teams should monitor for updated audit protocols or requirements once the bill becomes effective law. The Fiscal Note associated with the bill should be reviewed to understand any budgetary or resource implications.

What to do next

Review current audit examination procedures for alignment with LB829 changes
Monitor Nebraska legislative updates for bill signing and effective date publication
Consult the Fiscal Note to assess resource implications for affected entities

Source document (simplified)

LB829 - Change provisions relating to audit examinations by the Auditor of Public Accounts

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Document Info

Text Copies

Committee Info

Additional Info

Document Info

Introduced By: Lonowski
Date of Introduction: January 07, 2026
Introduced By: Lonowski
Date of Introduction: January 07, 2026
Introduced
Final Reading
More Documents
Engrossed
Committee Statement
Statement of Intent
Fiscal Note
View All Recorded Votes

Text Copies

Introduced
Final Reading
More Documents
Engrossed

Committee Info

Committee Statement

Additional Info

Statement of Intent
Fiscal Note
View All Recorded Votes
Simplified View Detailed View

Notice
Please refer to the detailed view for current progress.

Notice

Please refer to the detailed view for current progress.

Legislation Status Legend

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Bill passed introduced Committee general E & R select engross final passed signed Loading... #### Loading...

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History View Details

Amendments

History View Details

Submit Comments Online For LB829
| Date | Description | Journal | Vote |
| --- | --- | --- | --- |
| Mar 31, 2026 | Placed on Final Reading | 1426 | |
| Mar 30, 2026 | Advanced to Enrollment and Review for Engrossment | 1372 | |
| Mar 30, 2026 | Kauth FA458 withdrawn | 1372 | |
| Mar 30, 2026 | Enrollment and Review ER157 adopted | 1372 | |
| Mar 30, 2026 | Enrollment and Review ER157 filed | 1356 | |
| Mar 30, 2026 | Placed on Select File with ER157 | 1356 | |
| Mar 23, 2026 | Advanced to Enrollment and Review Initial | 1188 | Vote |
| Mar 23, 2026 | Government, Military and Veterans Affairs AM2091 adopted | 1188 | Vote |
| Feb 12, 2026 | Government, Military and Veterans Affairs AM2091 filed | 682 | |
| Feb 12, 2026 | Placed on General File with AM2091 | 682 | |
| Jan 20, 2026 | Notice of hearing for January 29, 2026 | 397 | |
| Jan 09, 2026 | Referred to Government, Military and Veterans Affairs Committee | 218 | |
| Jan 08, 2026 | Kauth FA458 filed | 196 | |
| Jan 07, 2026 | Date of introduction | 157 | |

Amendments

Pending Considered View Details

Government, Military and Veterans Affairs

AM2091

adopted

Vote

Enrollment and Review

ER157

adopted

Kauth

FA458

withdrawn

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Related Transcripts Government, Military and Veterans Affairs Committee January 29, 2026 View Transcript Floor Debate January 07, 2026 View Transcript