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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1245
Introduced by Dover, 19.
Read first time January 21, 2026
Committee: Executive Board
A BILL FOR AN ACT relating to the Nebraska State Capitol; to amend1
sections 81-1101 and 81-1102, Reissue Revised Statutes of Nebraska;2
to change parking requirements for members of the Legislature and3
judges as provided; to harmonize provisions; to repeal the original4
sections; and to declare an emergency. 5
Be it enacted by the people of the State of Nebraska,6
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Section 1. Section 81-1101, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
81-1101 The purposes of sections 81-1101 to 81-1117.05 and section 33
of this act and 81-1121 are to: 4
(1) Provide for the development and maintenance of a modern system5
of budgetary, inventory, and financial accounting; 6
(2) Provide for development and maintenance of such modern and7
economical methods and systems for record keeping, accounting,8
expenditure planning and control as may be possible through timely9
adoption of modern technological developments; 10
(3) Provide for centralized direction of services and service11
agencies; 12
(4) Assure the development and operation of organizational and13
procedural innovations as may be expected to provide acceptable internal14
control of the handling and processing of public funds; and15
(5) Focus responsibility for execution of the financial policies of16
this state on the chief executive and provide assistants having the17
necessary technical skills for the achievement of that end.18
Sec. 2. Section 81-1102, Reissue Revised Statutes of Nebraska, is19
amended to read: 20
81-1102 For purposes of sections 81-1101 to 81-1117.05 and section 321
of this act and 81-1121, unless the context otherwise requires:22
(1) Gender with reference to the masculine or feminine gender shall23
be construed to apply to either or both genders; 24
(2) Executive budget means the budget proposed by the Governor to25
the Legislature as the basis of appropriations for the operation of and26
capital outlay by state government during the period covered by such27
budget; 28
(3) Approved budget means the executive or Governor's budget as29
modified by appropriations actions of the Legislature;30
(4) Budgetary allotments means the plan of expenditures, by program,31
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subprogram, activity, or object of expenditure under the approved budget1
for monthly or other applicable periods of time within each fiscal year,2
to which a department or agency may be held during such period of time3
within the fiscal year; 4
(5) Accrual system means the recording of revenue when earned and5
the recording of expenditures as soon as they result in liabilities,6
notwithstanding the fact that the receipt of the revenue or payment of7
the expenditure may take place, in whole or in part, in another8
accounting period; 9
(6) Double entry system means a system of bookkeeping which requires10
for every entry made to the debit side of an account or accounts an entry11
for a corresponding amount or amounts to the credit side of another12
account or accounts resulting in a self-balancing accounting system;13
(7) Disbursement means payment from the state treasury;14
(8) Expenditure means, when an accrual system has been established,15
total liability incurred by contract, purchase order, or payroll16
commitments or as otherwise provided by law, whether or not related17
disbursement has been made from the state treasury, and shall mean, until18
an accrual system has been established, disbursements from the state19
treasury; 20
(9) Revenue means, when an accrual system has been established,21
additions to assets which do not increase any liability or represent the22
recovery of an expenditure or disbursement or any part thereof or the23
cancellation of liabilities without a corresponding increase in other24
liabilities or a decrease in assets. Until an accrual system has been25
established, this term means additions to cash in the state treasury or26
for deposit in the state treasury only; 27
(10) Receipts means cash received, unless otherwise qualified;28
(11) Encumbrances means charges to appropriation accounts to reflect29
obligations for which a part of the appropriation is reserved and which30
shall cease to be encumbrances when paid or when an actual liability is31
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established in a proprietary account; 1
(12) Financing agreement means any bond, lease-purchase obligation,2
installment sales contract, or similar financial arrangement, for a3
period greater than one year, which is entered into by the state or any4
agency, board, or commission thereof, not including the University of5
Nebraska or state colleges, in accordance with the Constitution of6
Nebraska and statutes of this state, relating to capital construction,7
real property acquisition, and personal property acquisition;8
(13) Proprietary account means those accounts designed to show9
actual financial position and operations such as actual assets,10
liabilities, surplus, revenue, and expenditures, as distinguished from11
budgetary accounts; 12
(14) Program means a major operation of the state government13
directed toward the achievement of a definite legal objective and which,14
in most instances, could be carried on independently of other major15
operations of the state as defined and described in the accounting and16
budgeting manuals on file in the office of the Director of Administrative17
Services; 18
(15) Subprogram means one or more operations of a department or19
agency of the state designed jointly to accomplish a major program20
objective as defined in the accounting and budgeting manuals on file in21
the office of the Director of Administrative Services;22
(16) Activity means one or more operations of a department or agency23
of the state designed jointly to accomplish the objective of a subprogram24
to which it is related as defined in the accounting and budgeting manual25
on file in the office of the Director of Administrative Services;26
(17) Budget request means the complete recitation, on forms27
prescribed by the budget division and in the manner prescribed by such28
division, of the operating and construction funds requests of a29
department or agency for the biennium next following the then current30
biennium; 31
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(18) Department means the Department of Administrative Services; and1
(19) Director means the Director of Administrative Services.2
Sec. 3. Beginning July 1, 2026, the department shall assign each3
member of the Legislature, judge of the Supreme Court, and judge of the4
Court of Appeals a parking spot at the 1331 K Street parking garage. The5
department may work with the Nebraska State Patrol to adopt and6
promulgate rules and regulations necessary for the security of the7
garage. 8
Sec. 4. Original sections 81-1101 and 81-1102, Reissue Revised9
Statutes of Nebraska, are repealed. 10
Sec. 5. Since an emergency exists, this act takes effect when11
passed and approved according to law. 12
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