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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 969
Introduced by Hallstrom, 1; Dover, 19.
Read first time January 12, 2026
Committee: Government, Military and Veterans Affairs
A BILL FOR AN ACT relating to political subdivisions; to provide for the1
establishment of a database of financial information from all2
counties and municipalities in the state. 3
Be it enacted by the people of the State of Nebraska,4
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Section 1. (1) The Auditor of Public Accounts shall develop,1
maintain, and make available for public inspection on its website a2
database of financial information from all counties in the state. The3
information required shall include, but not be limited to, revenue4
sources, expenditures, and a balance sheet that contains all assets and5
liabilities for each county from the most recent audit reports filed with6
the Auditor of Public Accounts pursuant to section 23-1608. The Auditor7
of Public Accounts shall designate an implementation date for such8
database which date is on or before January 1, 2027.9
(2)(a) Counties shall provide to the Auditor of Public Accounts such10
information as is necessary to develop and maintain the database.11
Counties shall provide updated information to the Auditor of Public12
Accounts on an annual basis, and the Auditor of Public Accounts shall13
update the database no later than thirty days after receiving any such14
information. 15
(b) Counties shall provide historical financial information16
beginning with calendar year 2016 to the Auditor of Public Accounts. Such17
information shall be collected and added to the database if available as18
soon as practicable. 19
(3) Nothing in this section requires the disclosure of information20
which is considered confidential under state or federal law or is not a21
public record under section 84-712.05. 22
Sec. 2. (1) The Auditor of Public Accounts shall develop, maintain,23
and make available for public inspection on its website a database of24
financial information from all cities of the metropolitan class in the25
state. The information required shall include, but not be limited to,26
revenue sources, expenditures, and a balance sheet that contains all27
assets and liabilities for each city of the metropolitan class's most28
recent municipal audit. The Auditor of Public Accounts shall designate an29
implementation date for such database which date is on or before January30
1, 2027. 31
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(2)(a) Cities of the metropolitan class shall provide to the Auditor1
of Public Accounts such information as is necessary to develop and2
maintain the database. Cities of the metropolitan class shall provide3
updated information to the Auditor of Public Accounts on an annual basis,4
and the Auditor of Public Accounts shall update the database no later5
than thirty days after receiving any such information.6
(b) Cities of the metropolitan class shall provide historical7
financial information beginning with calendar year 2016 to the Auditor of8
Public Accounts. Such information shall be collected and added to the9
database if available as soon as practicable. 10
(3) Nothing in this section requires the disclosure of information11
which is considered confidential under state or federal law or is not a12
public record under section 84-712.05. 13
Sec. 3. (1) The Auditor of Public Accounts shall develop, maintain,14
and make available for public inspection on its website a database of15
financial information from all cities of the primary class in the state.16
The information required shall include, but not be limited to, revenue17
sources, expenditures, and a balance sheet that contains all assets and18
liabilities for each city of the primary class's most recent municipal19
audit. The Auditor of Public Accounts shall designate an implementation20
date for such database which date is on or before January 1, 2027.21
(2)(a) Cities of the primary class shall provide to the Auditor of22
Public Accounts such information as is necessary to develop and maintain23
the database. Cities of the primary class shall provide updated24
information to the Auditor of Public Accounts on an annual basis, and the25
Auditor of Public Accounts shall update the database no later than thirty26
days after receiving any such information. 27
(b) Cities of the primary class shall provide historical financial28
information beginning with calendar year 2016 to the Auditor of Public29
Accounts. Such information shall be collected and added to the database30
if available as soon as practicable. 31
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(3) Nothing in this section requires the disclosure of information1
which is considered confidential under state or federal law or is not a2
public record under section 84-712.05. 3
Sec. 4. (1) The Auditor of Public Accounts shall develop, maintain,4
and make available for public inspection on its website a database of5
financial information from all cities of the first class in the state.6
The information required shall include, but not be limited to, revenue7
sources, expenditures, and a balance sheet that contains all assets and8
liabilities for each city of the first class from the most recent audit9
reports filed with the Auditor of Public Accounts pursuant to section10
19-2905. The Auditor of Public Accounts shall designate an implementation11
date for such database which date is on or before January 1, 2027.12
(2)(a) Cities of the first class shall provide to the Auditor of13
Public Accounts such information as is necessary to develop and maintain14
the database. Cities of the first class shall provide updated information15
to the Auditor of Public Accounts on an annual basis, and the Auditor of16
Public Accounts shall update the database no later than thirty days after17
receiving any such information. 18
(b) Cities of the first class shall provide historical financial19
information beginning with calendar year 2016 to the Auditor of Public20
Accounts. Such information shall be collected and added to the database21
if available as soon as practicable. 22
(3) Nothing in this section requires the disclosure of information23
which is considered confidential under state or federal law or is not a24
public record under section 84-712.05. 25
Sec. 5. (1) The Auditor of Public Accounts shall develop, maintain,26
and make available for public inspection on its website a database of27
financial information from all cities of the second class and villages in28
the state. The information required shall include, but not be limited to,29
revenue sources, expenditures, and a balance sheet that contains all30
assets and liabilities for each city of the second class and village from31
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the most recent audit reports filed with the Auditor of Public Accounts1
pursuant to section 19-2905. The Auditor of Public Accounts shall2
designate an implementation date for such database which date is on or3
before January 1, 2027. 4
(2)(a) Cities of the second class and villages shall provide to the5
Auditor of Public Accounts such information as is necessary to develop6
and maintain the database. Cities of the second class and villages shall7
provide updated information to the Auditor of Public Accounts on an8
annual basis, and the Auditor of Public Accounts shall update the9
database no later than thirty days after receiving any such information.10
(b) Cities of the second class and villages shall provide historical11
financial information beginning with calendar year 2016 to the Auditor of12
Public Accounts. Such information shall be collected and added to the13
database if available as soon as practicable. 14
(3) Nothing in this section requires the disclosure of information15
which is considered confidential under state or federal law or is not a16
public record under section 84-712.05. 17
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