reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-434 - Committee on Justice Reinvestment Oversight; created; members; duties; report; termination.

50-434.
Committee on Justice Reinvestment Oversight; created; members; duties; report; termination.
(1) The Legislature finds that while serious crime in the State of Nebraska has not increased in the past five years, the prison population continues to increase as does the amount spent on correctional issues. The Legislature further finds that a need exists to closely examine the criminal justice system of the State of Nebraska in order to increase public safety while concurrently reducing correctional spending and reinvesting in strategies that decrease crime and strengthen Nebraska communities.
(2) It is the intent of the Legislature that the State of Nebraska work cooperatively with the Council of State Governments Justice Center to study and identify innovative solutions and evidence-based practices to develop a data-driven approach to reduce correctional spending and reinvest savings in strategies that can decrease recidivism and increase public safety and for the executive, legislative, and judicial branches of Nebraska state government to work with the Council of State Governments Justice Center in this process.
(3) The Committee on Justice Reinvestment Oversight is created as a special legislative committee to maintain continuous oversight of the Nebraska Justice Reinvestment Initiative and related issues.
(4) The special legislative committee shall be comprised of five members of the Legislature selected by the Executive Board of the Legislative Council, including the chairperson of the Judiciary Committee of the Legislature who shall serve as chairperson of the special legislative committee.
(5) The Committee on Justice Reinvestment Oversight shall monitor and guide analysis and policy development in all aspects of the criminal justice system in Nebraska within the scope of the justice reinvestment initiative, including tracking implementation of evidence-based strategies as established in Laws 2015, LB605, and reviewing policies to improve public safety, reduce recidivism, and reduce spending on corrections in Nebraska. With assistance from the Council of State Governments Justice Center, the committee shall monitor performance and measure outcomes by collecting data from counties and relevant state agencies for analysis and reporting.
(6) The committee shall prepare and submit an annual report of its activities and findings and may make recommendations to improve any aspect of the criminal justice system. The committee shall deliver the report to the Governor, the Clerk of the Legislature, and the Chief Justice by September 1 of each year. The report to the clerk shall be delivered electronically.
(7) The committee terminates on September 30, 2023.
Source
Laws 2014, LB907, § 11;
R.S.Supp.,2014, § 28-1501;
Laws 2015, LB605, § 76;
Laws 2023, LB50, § 32.
Effective Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-435 - Nebraska Economic Development Task Force; created; members; meetings; report.

50-435.
Nebraska Economic Development Task Force; created; members; meetings; report.
(1) The Legislature finds and declares that economic development is vitally important to the well-being of the State of Nebraska, and that the Legislature and the state would benefit from a more coordinated approach to legislation addressing economic development.
(2) The Nebraska Economic Development Task Force is created. The task force shall collaborate with the Department of Economic Development and the Department of Labor to gather input on issues pertaining to economic development and discuss proactive approaches on economic development. The task force shall monitor analysis and policy development in all aspects of economic development in Nebraska. The task force shall also discuss long-range strategic plans to improve economic development within the state.
(3) The Nebraska Economic Development Task Force shall be composed of three members of the Legislature appointed by the Executive Board of the Legislative Council, one from each congressional district, and the following seven members: The chairperson of the Appropriations Committee of the Legislature or his or her designee, the chairperson of the Banking, Commerce and Insurance Committee of the Legislature or his or her designee, the chairperson of the Business and Labor Committee of the Legislature or his or her designee, the chairperson of the Education Committee of the Legislature or his or her designee, the chairperson of the Revenue Committee of the Legislature or his or her designee, the chairperson of the Legislature's Planning Committee or his or her designee, and the chairperson of the Urban Affairs Committee of the Legislature or his or her designee. The task force members shall choose a chairperson and vice-chairperson from among the task force members.
(4)(a) The Nebraska Economic Development Task Force shall meet on or before June 15, 2017, and on or before each June 15 thereafter.
(b) Following the meeting required by subdivision (4)(a) of this section, the task force shall meet not less than once every three months, but shall not be required to meet while the Legislature is in session.
(c) Meetings of the task force shall be called by the chairperson.
(d) The task force may ask other persons or entities to attend its meetings or present information at such meetings.
(e) The task force shall annually identify economic development priorities and electronically submit a report to the Legislature on or before December 31, 2017, and on or before each December 31 thereafter.
(5) This section shall terminate on January 1, 2021.
Source
Laws 2017, LB641, § 5.
Termination Date: January 1, 2021
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-437 - Nebraska Legislative Shared Information System Cash Fund; created; investment.

50-437.
Nebraska Legislative Shared Information System Cash Fund; created; investment.
There is hereby created the Nebraska Legislative Shared Information System Cash Fund, which fund shall consist of fees received from services provided by the Legislature. Transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Nebraska Legislative Shared Information System Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 1986, LB 599, § 2;
Laws 1995, LB 7, § 54;
Laws 2009, First Spec. Sess., LB3, § 27.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-438 - Legislative Council Retirement Study Fund; created; use; transfers; investment.

50-438.
Legislative Council Retirement Study Fund; created; use; transfers; investment.
There is hereby created the Legislative Council Retirement Study Fund. The fund shall consist of money appropriated to it by the Legislature and transfers made pursuant to subdivision (2)(f) of section 84-1503. Money in the fund shall only be used for a comprehensive study of the retirement systems listed in subdivision (1)(a) of section 84-1503. Any money remaining in the fund eighteen months after the date of transfer shall be transferred by the State Treasurer back to the retirement systems for credit to the various retirement funds. Any money in the Legislative Council Retirement Study Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 1992, LB 672, § 34;
Laws 1994, LB 1066, § 41;
Laws 1998, LB 1191, § 42.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-445 - State-Tribal Relations Committee; members.

50-445.
State-Tribal Relations Committee; members.
The State-Tribal Relations Committee is hereby established as a special legislative committee with the intent of fostering better relationships between the state and the federally recognized Indian tribes within the state. The Executive Board of the Legislative Council shall appoint seven members of the Legislature to the committee. The appointments shall be based on interest and knowledge. The chairperson and vice-chairperson of the State-Tribal Relations Committee shall also be designated by the executive board. All appointments shall be made within the first six days of the legislative session in odd-numbered years. Members shall serve two-year terms corresponding with legislative sessions and may be reappointed for consecutive terms. The committee shall meet as necessary to, among other things, consider, study, monitor, and review legislation that impacts state-tribal relations issues and to present draft legislation and policy recommendations to the appropriate standing committee of the Legislature.
Source
Laws 2007, LB34, § 1.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-446 - Corporate farming and ranching court rulings; legislative findings.

50-446.
Corporate farming and ranching court rulings; legislative findings.
The Legislature finds that the ruling of the United States District Court for the District of Nebraska in Jones v. Gale, 405 F. Supp. 2d 1066, D. Neb. 2005, and subsequent rulings on appeal affirming such ruling holding Article XII, section 8, of the Constitution of Nebraska to be invalid, enjoined, or limited in application has significant implications for the future structure, development, and progress of agricultural production in Nebraska.
Source
Laws 2007, LB516, § 1.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-447 - Policy instruments advancing state interest in structure, development, and progress of agricultural production; study by Agriculture Committee; use of experts.

50-447.
Policy instruments advancing state interest in structure, development, and progress of agricultural production; study by Agriculture Committee; use of experts.
(1) It is the intent of the Legislature to support and facilitate a study by the Agriculture Committee of the Legislature to identify policy instruments available to the Legislature and the people of Nebraska, including, as appropriate, but not necessarily requiring or limited to, modification of Article XII, section 8, of the Constitution of Nebraska, in order to foster and enhance legal, social, and economic conditions in Nebraska consistent with and which advance those state interests that exist in the structure, development, and progress of agricultural production.
(2) Within the limits of funds appropriated for such purpose, the Executive Board of the Legislative Council may, in coordination and cooperation with the Agriculture Committee of the Legislature, commission experts in the fields of agricultural economics, agricultural law, commerce clause jurisprudence, and other areas of study and practice to provide assistance, specific research or reports, or presentations in order to assist the Agriculture Committee of the Legislature in carrying out the intent of the Legislature under this section.
Source
Laws 2007, LB516, § 2.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-448 - Attorney General; duties; powers.

50-448.
Attorney General; duties; powers.
(1) It is the intent of the Legislature that the Attorney General perform, acquire, and otherwise cause to be made available such research as may be appropriate to inform and assist the Agriculture Committee of the Legislature in identifying policy instruments available to the Legislature and the people of Nebraska, including, as appropriate, but not necessarily requiring or limited to, modification of Article XII, section 8, of the Constitution of Nebraska, in order to foster and enhance legal, social, and economic conditions in Nebraska consistent with and which advance those state interests that exist in the structure, development, and progress of agricultural production in Nebraska.
(2) The Attorney General may contract with experts in the fields of agricultural economics, agricultural law, commerce clause jurisprudence, and other areas of study and practice to assist the Attorney General in carrying out the intent of the Legislature under this section.
Source
Laws 2007, LB516, § 3.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-449 - Youth Rehabilitation and Treatment Center-Geneva; legislative findings.

50-449.
Youth Rehabilitation and Treatment Center-Geneva; legislative findings.
The Legislature finds that in the summer of 2019, the Department of Health and Human Services notified the Health and Human Services Committee of the Legislature of deteriorating conditions at the Youth Rehabilitation and Treatment Center-Geneva. Such conditions necessitated the relocation of female youth from the Youth Rehabilitation and Treatment Center-Geneva due to living conditions posing a threat to the health, safety, and welfare of the female youth residing at the facility under court order. The Health and Human Services Committee of the Legislature found, through a series of public hearings and comments during the 2019 interim, that there was a breakdown in the day-to-day operations of the Youth Rehabilitation and Treatment Center-Geneva, including (1) disrepair of the facilities making them uninhabitable, (2) inadequate staffing, (3) a lack of proper behavioral or mental health services and treatment programming, and (4) a lack of health care, including, but not limited to, medication management. The Department of Health and Human Services has released a business plan to reorganize the youth rehabilitation and treatment center model in Nebraska on a condensed timeline without consultation or input from the Legislature or stakeholders with experience and expertise in youth rehabilitation and treatment. The safety, quality of life, and right to a safe treatment environment for these youth is of the utmost concern to the Legislature, and it is clear the Youth Rehabilitation and Treatment Center-Geneva has reached a critical point in its ability to care for the female youth entrusted to its care.
Source
Laws 2020, LB1144, § 3.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-450 - Youth Rehabilitation and Treatment Center Special Oversight Committee of the Legislature; members; staff; powers and duties; termination.

50-450.
Youth Rehabilitation and Treatment Center Special Oversight Committee of the Legislature; members; staff; powers and duties; termination.
(1) The Executive Board of the Legislative Council shall appoint a special committee of the Legislature to be known as the Youth Rehabilitation and Treatment Center Special Oversight Committee of the Legislature. The committee shall consist of no more than eleven members of the Legislature appointed by the executive board. Members shall include the chairperson of the Health and Human Services Committee of the Legislature, two other members of the Health and Human Services Committee of the Legislature, one member of the Appropriations Committee of the Legislature, two members of the Education Committee of the Legislature, the chairperson of the Judiciary Committee of the Legislature, one other member of the Judiciary Committee of the Legislature, and one member of the Legislature from each legislative district in which a youth rehabilitation and treatment center is located. The Youth Rehabilitation and Treatment Center Special Oversight Committee shall elect a chairperson and vice-chairperson from the membership of the committee. The executive board may provide the committee with a legal counsel, committee clerk, and other staff as required by the committee from existing legislative staff. The committee may hold hearings and request and receive progress reports from the Department of Health and Human Services regarding the youth rehabilitation and treatment centers.
(2) The Youth Rehabilitation and Treatment Center Special Oversight Committee of the Legislature may study the quality of care and related issues at the youth rehabilitation and treatment centers. The committee shall provide oversight of the administration and operations, including funding, capacity, and staffing practices at the youth rehabilitation and treatment centers. The committee shall provide oversight for planning at the youth rehabilitation and treatment centers. The committee shall utilize existing studies, reports, and legislation developed to address the conditions existing at the youth rehabilitation and treatment centers. The committee shall not be limited to such studies, reports, or legislation. The committee shall issue a report with its findings and recommendations to the Legislature on or before December 15, 2020.
(3) The Youth Rehabilitation and Treatment Center Special Oversight Committee of the Legislature shall terminate on December 31, 2020.
Source
Laws 2020, LB1144, § 4.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-502 - Department of Administrative Services; state's health care insurance programs and health care trust fund; plan presented to Appropriations Committee.

50-502.
Department of Administrative Services; state's health care insurance programs and health care trust fund; plan presented to Appropriations Committee.
The Department of Administrative Services shall, on or before December 1 of each year, present its plan regarding the management of the state's health care insurance programs and the health care trust fund to the Appropriations Committee of the Legislature. This presentation shall include, but is not limited to, the amount of reserves in the trust fund.
Source
Laws 2013, LB620, § 1.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-503 - University of Nebraska; university's health care insurance programs and health care trust fund; plan presented to Appropriations Committee.

50-503.
University of Nebraska; university's health care insurance programs and health care trust fund; plan presented to Appropriations Committee.
The University of Nebraska shall, on or before December 1 of each year, present its plan regarding the management of the university's health care insurance programs and its health care trust fund to the Appropriations Committee of the Legislature. This presentation shall include, but is not limited to, the amount of reserves in the trust fund.
Source
Laws 2013, LB620, § 2.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-601 - Whiteclay Public Health Emergency Task Force; created; members.

50-601.
Whiteclay Public Health Emergency Task Force; created; members.
(1) The Whiteclay Public Health Emergency Task Force is created.
(2) The task force shall consist of five voting members: The chairperson of the State-Tribal Relations Committee of the Legislature, an additional member of the State-Tribal Relations Committee of the Legislature, the chairperson of the Health and Human Services Committee of the Legislature or his or her designee, the chairperson of the Appropriations Committee of the Legislature or his or her designee, and the chairperson of the Judiciary Committee of the Legislature or his or her designee. The voting members of the task force shall choose a chairperson and vice-chairperson from among the voting members.
(3) The task force shall also include the following nonvoting, ex officio members: The executive director of the Commission on Indian Affairs or his or her designee, a public health expert, and a data analysis expert from the University of Nebraska Medical Center appointed by the Chancellor of the University of Nebraska Medical Center.
(4) The task force shall consult with (a) advocacy groups that focus on public health issues and economic development issues, (b) academic experts in health care and economic development issues, (c) service providers, (d) educational institutions, (e) workforce development agencies, and (f) experts in public health issues for Native American people.
Source
Laws 2017, LB407, § 1.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-602 - Whiteclay Public Health Emergency Task Force; duties.

50-602.
Whiteclay Public Health Emergency Task Force; duties.
(1) The Whiteclay Public Health Emergency Task Force shall examine public health implications of alcohol sales in Whiteclay, Nebraska, on the Whiteclay community and surrounding areas, including the neighboring Pine Ridge Reservation. The task force shall: (a) Collect, examine, and analyze data on fetal alcohol syndrome and other health conditions related to alcoholism in such areas; (b) collect, examine, and analyze data on access in such areas to detoxification, treatment facilities, telehealth, distance learning, and other health resources for those affected by the consumption of alcohol, including affected children; (c) collect, examine, and analyze data on children in such areas who are at risk of continuing a cycle of alcoholism unless outside intervention is made available; (d) encourage participation and obtain input from academic and medical experts, including, but not limited to, the University of Nebraska Medical Center; (e) encourage and obtain input from nonprofit organizations, faith-based institutions, and city, county, and tribal government officials to evaluate and develop strategies and solutions to help victims escape alcoholism; (f) study, evaluate, and report on the status and effectiveness of policies, procedures, and programs implemented by other states directed toward Native American populations as they relate to preventing and combating alcoholism; (g) evaluate the adequacy of interagency data sharing and policy coordination and recommend changes as necessary; (h) examine sources of federal, state, and private funds that may be available for prevention, detoxification, treatment, rehabilitation, and economic development; (i) create a long-range strategic plan containing measurable goals and benchmarks, including future action needed to attain those goals and benchmarks, for decreasing the incidence of alcohol-related health problems through prevention programs and increasing treatment, access to detoxification services, and economic growth in Whiteclay, Nebraska, and the surrounding areas; and (j) recommend data-supported changes to policies, procedures, and programs to address the needs of children affected by alcohol-related health issues and to help those children escape the cycle of alcoholism, including the steps that will be required to make the recommended changes and whether further action is required by the Legislature or local governments.
(2) To accomplish the objectives set forth in subsection (1) of this section, the task force may request, obtain, review, and analyze information relating to public health issues in Whiteclay, Nebraska, and surrounding areas, including, but not limited to, reports, audits, data, projections, and statistics.
Source
Laws 2017, LB407, § 2.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-603 - Whiteclay Public Health Emergency Task Force; report; contents.

50-603.
Whiteclay Public Health Emergency Task Force; report; contents.
On or before December 15, 2017, and on or before December 15, 2018, the Whiteclay Public Health Emergency Task Force shall submit a preliminary report to the Governor, the executive director of the Commission on Indian Affairs, and electronically to the State-Tribal Relations Committee of the Legislature and the Executive Board of the Legislative Council. On or before December 31, 2019, the task force shall submit a final report to the Governor, the executive director of the Commission on Indian Affairs, and electronically to the State-Tribal Relations Committee of the Legislature and the Executive Board of the Legislative Council. The preliminary reports and the final report shall include: (1) The long-range strategic plan required pursuant to section 50-602; (2) a summary of the actions taken by the task force to fulfill its statutory purposes and duties during the time period covered by the report; (3) a description of the policies, procedures, and programs that have been implemented or modified to help rectify the Whiteclay public health emergency; and (4) the task force's recommendations on how the state should act to solve issues relating to the Whiteclay public health emergency and the economic and social issues contributing to the emergency.
The Whiteclay Public Health Emergency Task Force shall terminate on December 31, 2019.
Source
Laws 2017, LB407, § 3.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-702 - Legislative Mental Health Care Capacity Strategic Planning Committee; established; members; independent consultant; recommendations; termination.

50-702.
Legislative Mental Health Care Capacity Strategic Planning Committee; established; members; independent consultant; recommendations; termination.
(1) The Legislative Mental Health Care Capacity Strategic Planning Committee is established. The committee shall consist of the following members: (a) The chairperson of the Judiciary Committee of the Legislature or his or her designee, (b) the chairperson of the Health and Human Services Committee of the Legislature or his or her designee, (c) the chairperson of the Appropriations Committee of the Legislature or his or her designee, and (d) four senators selected by the chairperson of the Executive Board of the Legislative Council. The committee shall select a chairperson and vice-chairperson from among its members.
(2)(a) No later than November 1, 2023, the Legislative Mental Health Care Capacity Strategic Planning Committee shall contract with an independent consultant with expertise in inpatient mental health care delivery. The contract shall be awarded based on competitive bids and be subject to the approval of the Executive Board of the Legislative Council upon a recommendation of a majority of the committee. The consultant shall assist the committee in determining the necessary capacity for inpatient mental health care beds for both state-operated and privately owned facilities based on best practices in mental health care. The consultant shall provide recommendations to achieve the necessary capacity if the current state inpatient mental health bed capacity is insufficient.
(b) On or before November 1, 2024, the consultant shall provide a written report of its findings and recommendations to the Legislative Mental Health Care Capacity Strategic Planning Committee.
(3) This section terminates on November 1, 2025.
Source
Laws 2022, LB921, § 4;
Laws 2023, LB254, § 4.
Effective Date: May 27, 2023
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-801 - Water resources; legislative findings and declarations.

50-801.
Water resources; legislative findings and declarations.
The Legislature finds and declares as follows:
(1) The future vibrancy of the people, communities, and businesses of Nebraska depends on reliable sources of water;
(2) While it is in the state's best interest to retain control over its water supplies, much of the state's water resources are currently underutilized;
(3) Well-planned flood control is critical to the future of the people, communities, and businesses of Nebraska;
(4) The state's water resources provide economic benefit to the people, communities, and businesses of Nebraska by helping to attract visitors from other states and boost local economies;
(5) Nebraska has tremendous water resources across the state, including, but not limited to, the Ogallala Aquifer, Lake McConaughy, the Platte River, the Republican River, and the Missouri River. The state's lakes and rivers help Nebraskans enjoy the water resources in our state and make Nebraska an even more attractive place to live and raise a family;
(6) In light of the disruption from the COVID-19 coronavirus pandemic and the trend toward a remote workforce around the country, people around the country are rethinking where they want to work, live, and raise a family. As people consider where to live, access to sustainable water resources and outdoor recreational opportunities will be important considerations in making Nebraska a competitive choice for the future;
(7) Studies should be conducted focusing on securing Nebraska's future water supply and strengthening Nebraska's flood control infrastructure, while also considering economic and recreational opportunities, including opportunities from increased tourism, in finding innovative solutions and winning opportunities for the State of Nebraska;
(8) Any such studies must not deter ongoing economic activity or fail to protect current investment in the areas under study; and
(9) An investment in a one-time series of studies that take advantage of previous studies while including innovative approaches and new technologies is best positioned to find solutions for all Nebraskans, especially Nebraskans living, working, and investing in the areas under study.
Source
Laws 2021, LB406, § 1.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1154 - Legislative districts; change; when operative.

50-1154.
Legislative districts; change; when operative.
The changes made to this section and section 50-1153 by Laws 2021, LB3, One Hundred Seventh Legislature, First Special Session, shall become operative on October 1, 2021. The members of the Legislature from the even-numbered districts shall be nominated at the primary election in 2022 and elected at the general election in November 2022 for the term commencing January 4, 2023. The members of the Legislature elected or appointed prior to October 1, 2021, shall represent the newly established districts for the balance of their terms, with each member representing the same numbered district as prior to October 1, 2021.
Source
Laws 1981, LB 406, § 52;
R.S.1943, (1987), § 5-252;
Laws 1991, LB 614, § 52;
Laws 1992, LB 946, § 1;
Laws 1992, Second Spec. Sess., LB 7, § 7;
Laws 1992, Second Spec. Sess., LB 15, § 3;
Laws 2001, LB 852, § 51;
R.S.1943, (2010), § 50-1152;
Laws 2011, LB703, § 3;
Laws 2021, First Spec. Sess., LB3, § 2.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1201 - Act, how cited.

50-1201.
Act, how cited.
Sections 50-1201 to 50-1215 shall be known and may be cited as the Legislative Performance Audit Act.
Source
Laws 1992, LB 988, § 1;
Laws 2003, LB 607, § 3.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1202 - Legislative findings and declarations; purpose of act.

50-1202.
Legislative findings and declarations; purpose of act.
(1) The Legislature hereby finds and declares that pursuant to section 50-402 it is the duty of the Legislative Council to do independent assessments of the performance of state government organizations, programs, activities, and functions in order to provide information to improve public accountability and facilitate decisionmaking by parties with responsibility to oversee or initiate corrective action.
(2) The purpose of the Legislative Performance Audit Act is to provide for a system of performance audits to be conducted by the office of Legislative Audit as directed by the Legislative Performance Audit Committee.
(3) It is not the purpose of the act to interfere with the duties of the Public Counsel or the Legislative Fiscal Analyst or to interfere with the statutorily defined investigative responsibilities or prerogative of any executive state officer, agency, board, bureau, commission, association, society, or institution, except that the act shall not be construed to preclude a performance audit of an agency on the basis that another agency has the same responsibility. The act shall not be construed to interfere with or supplant the responsibilities or prerogative of the Governor to monitor and report on the performance of the agencies, boards, bureaus, commissions, associations, societies, and institutions under his or her administrative direction.
Source
Laws 1992, LB 988, § 2;
Laws 2003, LB 607, § 4;
Laws 2013, LB39, § 2.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1203 - Terms, defined.

50-1203.
Terms, defined.
For purposes of the Legislative Performance Audit Act:
(1) Agency means any department, board, commission, or other governmental unit of the State of Nebraska acting or purporting to act by reason of connection with the State of Nebraska, including the Office of Probation Administration and the Office of Public Guardian, but does not include (a) any court, (b) the Governor or his or her personal staff, (c) any political subdivision or entity thereof, or (d) any entity of the federal government;
(2) Auditor of Public Accounts means the Auditor of Public Accounts whose powers and duties are prescribed in section 84-304;
(3) Business day means a day on which state offices are open for regular business;
(4) Committee means the Legislative Performance Audit Committee;
(5) Committee report means the report released by the committee at the conclusion of a performance audit;
(6) Legislative Auditor means the Legislative Auditor appointed by the Executive Board of the Legislative Council under section 50-401.01;
(7) Majority vote means a vote by the majority of the committee's members;
(8) Office means the office of Legislative Audit;
(9) Performance audit means an objective and systematic examination of evidence for the purpose of providing an independent assessment of the performance of a government organization, program, activity, or function in order to provide information to improve public accountability and facilitate decisionmaking by parties with responsibility to oversee or initiate corrective action. Performance audits may have a variety of objectives, including the assessment of a program's effectiveness and results, economy and efficiency, internal control, and compliance with legal or other requirements;
(10) Preaudit inquiry means an investigatory process during which the office gathers and examines evidence to determine if a performance audit topic has merit;
(11) Tax incentive performance audit means an evaluation of a tax incentive program pursuant to section 50-1209; and
(12) Working papers means those documents containing evidence to support the office's findings, opinions, conclusions, and judgments and includes the collection of evidence prepared or obtained by the office during the performance audit or preaudit inquiry.
Source
Laws 1992, LB 988, § 3;
Laws 2003, LB 607, § 5;
Laws 2004, LB 1118, § 1;
Laws 2006, LB 588, § 1;
Laws 2006, LB 956, § 3;
Laws 2013, LB39, § 3;
Laws 2015, LB538, § 1;
Laws 2016, LB1016, § 1.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1204 - Legislative Performance Audit Committee; established; membership; officers; Legislative Auditor; duties.

50-1204.
Legislative Performance Audit Committee; established; membership; officers; Legislative Auditor; duties.
(1) The Legislative Performance Audit Committee is hereby established as a special legislative committee to exercise the authority and perform the duties provided for in the Legislative Performance Audit Act. The committee shall be composed of the Speaker of the Legislature, the chairperson of the Executive Board of the Legislative Council, the chairperson of the Appropriations Committee of the Legislature, and four other members of the Legislature to be chosen by the Executive Board of the Legislative Council. The executive board shall ensure that the Legislative Performance Audit Committee includes adequate geographic representation. The chairperson and vice-chairperson of the Legislative Performance Audit Committee shall be elected by majority vote. For purposes of tax incentive performance audits authorized in section 50-1209, the committee shall include as nonvoting members the chairperson of the Revenue Committee of the Legislature or his or her designee and one other member of the Revenue Committee, as selected by the Revenue Committee. The Legislative Performance Audit Committee shall be subject to all rules prescribed by the Legislature. The committee shall be reconstituted at the beginning of each Legislature and shall meet as needed.
(2) The Legislative Auditor shall ensure that performance audit work conducted by the office conforms with performance audit standards contained in the Government Auditing Standards (2018 Revision) as required in section 50-1205.01. The office shall be composed of the Legislative Auditor and other employees of the Legislature employed to conduct performance audits. The office shall be the custodian of all records generated by the committee or office except as provided by section 50-1213, subsection (11) of section 77-2711, or subdivision (10)(a) of section 77-27,119. The office shall inform the Legislative Fiscal Analyst of its activities and consult with him or her as needed. The office shall operate under the general direction of the committee.
Source
Laws 1992, LB 988, § 4;
Laws 2003, LB 607, § 6;
Laws 2006, LB 588, § 2;
Laws 2006, LB 956, § 4;
Laws 2008, LB822, § 1;
Laws 2013, LB39, § 4;
Laws 2013, LB40, § 1;
Laws 2015, LB538, § 2;
Laws 2019, LB561, § 1.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1205.01 - Performance audits; standards.

50-1205.01.
Performance audits; standards.
(1) Except as provided in subsections (2) and (3) of this section, performance audits done under the terms of the Legislative Performance Audit Act shall be conducted in accordance with the generally accepted government auditing standards for performance audits contained in the Government Auditing Standards (2018 Revision), published by the Comptroller General of the United States, Government Accountability Office.
(2) Standards requiring continuing education for employees of the office shall be met as practicable based on the availability of training funds.
(3) The frequency of the required external quality control review shall be determined by the committee.
(4) At the beginning of each biennial legislative session, the Legislative Auditor shall create a plan for meeting such standards and provide the plan to the chairperson of the Legislative Performance Audit Committee.
Source
Laws 2003, LB 607, § 8;
Laws 2004, LB 1118, § 2;
Laws 2006, LB 588, § 4;
Laws 2008, LB822, § 2;
Laws 2013, LB40, § 2;
Laws 2017, LB210, § 1;
Laws 2019, LB561, § 2.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1206 - Performance audits; tax incentive performance audit; how initiated; procedure.

50-1206.
Performance audits; tax incentive performance audit; how initiated; procedure.
(1) Requests for performance audits may be made by the Governor, any other constitutional officer of the State of Nebraska, a legislator, the Legislative Auditor, the Legislative Fiscal Analyst, or the Director of Research of the Legislature.
(2) Performance audit requests shall be submitted to the committee chairperson or Legislative Auditor by letter or on a form developed by the Legislative Auditor.
(3) When considering a performance audit request, if the committee determines that the request has potential merit but insufficient information is available, it may, by majority vote, instruct the Legislative Auditor to conduct a preaudit inquiry.
(4) Upon completion of the preaudit inquiry, the committee chairperson shall place the request on the agenda for the committee's next meeting and shall notify the request sponsor of that action.
(5) Tax incentive performance audits shall be initiated as provided in section 50-1209.
Source
Laws 1992, LB 988, § 6;
Laws 2003, LB 607, § 9;
Laws 2006, LB 956, § 6;
Laws 2008, LB822, § 3;
Laws 2015, LB538, § 3.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1207 - Performance audits; criteria.

50-1207.
Performance audits; criteria.
The committee may develop criteria to be used to screen requests for performance audits. The committee shall consult with the Legislative Auditor in the application of the screening criteria.
Source
Laws 1992, LB 988, § 7;
Laws 2003, LB 607, § 10;
Laws 2006, LB 956, § 7.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1208 - Performance audit; committee; duties; office; duties.

50-1208.
Performance audit; committee; duties; office; duties.
(1) The committee shall, by majority vote, adopt requests for performance audit. The committee chairperson shall notify each requester of any action taken on his or her request.
(2) Before the office begins a performance audit, it shall notify in writing the agency director, the program director, when relevant, and the Governor that a performance audit will be conducted.
(3) Following notification, the office shall arrange an entrance conference to provide the agency with further information about the audit process. The agency director shall inform the agency staff, in writing, of the performance audit and shall instruct agency staff to cooperate fully with the office.
(4) After the entrance conference, the office shall conduct the research necessary to draft a scope statement for consideration by the committee. The scope statement shall identify the specific issues to be addressed in the audit. The committee shall, by majority vote, adopt, reject, or amend and adopt the scope statement prepared by the office.
(5) Once the committee has adopted a scope statement, the office shall develop an audit plan. The audit plan shall include a description of the research and audit methodologies to be employed and a projected deadline for completion of the office's report. The audit plan shall be submitted to the committee, and a majority vote shall be required for its approval. Upon approval of the audit plan, the agency shall be notified in writing of the specific scope of the audit and the projected deadline for completion of the office's report. If the office needs information from a political subdivision or entity thereof to effectively conduct a performance audit of an agency, the political subdivision or entity thereof shall provide information, on request, to the office.
(6) If the performance audit reveals a need to modify the scope statement or audit plan, the Legislative Auditor may request that the committee make revisions. A majority vote shall be required to revise the scope statement or audit plan. The agency shall be notified in writing of any revision to the scope statement or audit plan.
Source
Laws 1992, LB 988, § 8;
Laws 2003, LB 607, § 11;
Laws 2006, LB 956, § 8;
Laws 2013, LB39, § 6;
Laws 2015, LB538, § 4.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1210 - Report of findings and recommendations; distribution; confidentiality; agency response.

50-1210.
Report of findings and recommendations; distribution; confidentiality; agency response.
(1)(a) Upon completion of a performance audit, the office shall prepare a report of its findings and recommendations for action. Except as provided in subdivision (b) of this subsection, the Legislative Auditor shall provide the office's report concurrently to the committee, agency director, and Legislative Fiscal Analyst. The committee may, by majority vote, release the office's report or portions thereof to other individuals, with the stipulation that the released material shall be kept confidential.
(b) To protect taxpayer confidentiality, for tax incentive performance audits conducted under section 50-1209, the Legislative Auditor may provide the office’s report to the agency director up to five business days prior to providing it to the committee and Legislative Fiscal Analyst.
(2) When the Legislative Auditor provides the report to the Legislative Fiscal Analyst, the Legislative Fiscal Analyst shall issue an opinion to the committee indicating whether the office's recommendations can be implemented by the agency within its current appropriation.
(3) When the Legislative Auditor provides the report to the agency, the agency shall have twenty business days from the date of receipt of the report to provide a written response. Any written response received from the agency shall be attached to the committee report. The agency shall not release any part of the report to any person outside the agency, except that an agency may discuss the report with the Governor. The Governor shall not release any part of the report.
(4) Following receipt of any written response from the agency, the Legislative Auditor shall prepare a brief written summary of the response, including a description of any significant disagreements the agency has with the office's report or recommendations.
Source
Laws 1992, LB 988, § 10;
Laws 2003, LB 607, § 13;
Laws 2006, LB 956, § 9;
Laws 2012, LB782, § 79;
Laws 2013, LB39, § 8;
Laws 2015, LB538, § 6;
Laws 2017, LB210, § 2.
2023 Nebraska Revised Statutes › Chapter 50 - Legislature › 50-1211 - Committee; review materials; reports; public hearing; procedure.

50-1211.
Committee; review materials; reports; public hearing; procedure.
(1) The committee shall review the office's report, the agency's response, the Legislative Auditor's summary of the agency's response, and the Legislative Fiscal Analyst's opinion prescribed in section 50-1210. The committee may amend and shall adopt or reject each recommendation in the report and indicate whether each recommendation can be implemented by the agency within its current appropriation. The adopted recommendations shall be incorporated into a committee report, which shall be approved by majority vote.
(2) The committee report shall include, but not be limited to, the office's report, the agency's written response to the report, the Legislative Auditor's summary of the agency response, the committee's recommendations, and any opinions of the Legislative Fiscal Analyst regarding whether the committee's recommendations can be implemented by the agency within its current appropriation.
(3) The committee may decide, by majority vote, to defer adoption of a committee report pending a public hearing. If the committee elects to schedule a public hearing, it shall release, for review by interested persons prior to the hearing, the office's report, the agency's response, the Legislative Auditor's summary of the agency's response, and any opinions of the Legislative Fiscal Analyst. The public hearing shall be held not less than ten nor more than twenty business days following release of the materials.
(4) When the committee elects to schedule a hearing, a summary of the testimony received at the hearing shall be attached to the committee report as an addendum. A transcript of the testimony received at the hearing shall be on file with the committee and available for public inspection. Unless the committee votes to delay release of the committee report, the report shall be released within forty business days after the public hearing.
(5) Once the committee has approved its report, the committee shall, by majority vote, cause the committee report to be released to all members of the Legislature and to the public. The report submitted to the members of the Legislature shall be submitted electronically. The committee may, by majority vote, release the committee report or portions thereof prior to public release of the report. Each tax incentive performance audit report shall also be presented at a joint hearing of the Appropriations Committee and Revenue Committee of the Legislature.
Source
Laws 1992, LB 988, § 11;
Laws 2003, LB 607, § 14;
Laws 2006, LB 956, § 10;
Laws 2012, LB782, § 80;
Laws 2013, LB39, § 9;
Laws 2015, LB538, § 7.