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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1147
Introduced by Conrad, 46.
Read first time January 20, 2026
Committee: Government, Military and Veterans Affairs
A BILL FOR AN ACT relating to government; to require the Auditor of1
Public Accounts to investigate and submit a quarterly report to the2
Legislature relating to any impoundment of funds by the Governor or3
any official or employee of the executive branch of state government4
as prescribed; and to declare an emergency. 5
Be it enacted by the people of the State of Nebraska,6
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Section 1. (1) For purposes of this section, impoundment of funds1
means, when through action or inaction, funds appropriated by the2
Legislature are delayed or withheld by the Governor or by any official or3
employee of the executive branch of state government at the direction of4
the Governor. 5
(2) The Auditor of Public Accounts shall investigate any complaints6
of impoundment of funds filed pursuant to subsection (3) of this section7
and submit a quarterly report electronically to the Clerk of the8
Legislature relating to any impoundment of funds. Such report shall9
include the following information to the extent known:10
(a) A list of any impoundment of funds, including the amount of the11
funds impounded; 12
(b) The date any funds were impounded and the date on which any13
funds were ordered to be impounded; 14
(c) The period of time for any impoundment of funds and if it15
appears to be a temporary deferral of funds or a permanent cancellation16
of such spending of such funds; 17
(d) The department or establishment of the government to which the18
funds would have been available for obligation except for such19
impoundment; 20
(e) The reason or explanation for the impoundment of funds;21
(f) The estimated fiscal, economic, and budgetary effect of the22
impoundment of funds; and 23
(g) Any other information the Auditor of Public Accounts considers24
pertinent to the report on any impoundment of funds.25
(3) A complaint of impoundment of funds may be filed with the26
Auditor of Public Accounts by any member of the Legislature, state27
agency, or eligible recipient of public funds approved by the28
Legislature. 29
Sec. 2. Since an emergency exists, this act takes effect when30
passed and approved according to law. 31
LB1147
2026
LB1147
2026
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