Nebraska Administrative Code › Topic - ACCOUNTABILITY AND DISCLOSURE COMMISSION › Title 4 - NEBRASKA ACCOUNTABILITY AND DISCLOSURE COMMISSION › Chapter 6 - RULES AND REGULATIONS FOR LOBBYING › Section 4-6-009 - CONTENTS OF NEBRASKA PRINCIPAL QUARTERLY REPORT

Current through June 17, 2024
Each report shall show the total amount received or expended
				  directly or indirectly for the purpose of carrying on lobbying activities, with
				  the following categories of expenses each being separately itemized:
(a) Miscellaneous expenses,
(b) entertainment, including expenses for
				food and drink,
(c) lodging
				expenses,
(d) travel expenses,
(e) lobbyist compensation,
(f) lobbyist expense
				reimbursement,
(g) admissions to a
				state-owned facility or a state-sponsored industry or event, and
(h) extraordinary office expenses directly
				related to the practice of lobbying.
Each report shall also include a detailed statement of any
				  money which is loaned, promised, or paid by a principal or anyone acting on
				  behalf of such principal to an official or staff of an official in the
				  executive or legislative branches of state government. The detailed statement
				  shall identify the recipient and the amount and terms of the loan, promise, or
				  payment. Additionally, each report shall disclose the total amount of money
				  expended for gifts other than admissions to a state-owned facility or a
				  state-sponsored industry or event. (Reference: Section
				  49-1483,
Neb. Rev. Stat,
and sections 002.10 and 002.10A)
.01 Receipts must be reported in total and
				need not be itemized.
.02 Receipts
				by a principal of over $100. The quarterly reports of a principal shall contain
				the name and address of every person from whom the principal has received more
				than $100 in any one month for lobbying purposes. Reference: Section §
										49-1483(7),
Neb. Rev. Stat.
.02A Such
				names and addresses must be reported with respect to receipts designated or
				received as a result of a solicitation, for lobbying purposes.
.02B The quarterly reports of a principal
				shall identify the month of receipt of all amounts in excess of
				$100.
.03 Receipts for
				lobbyist reimbursement. The principal must report all amounts received from any
				third person during the calendar quarter which are used to reimburse a lobbyist
				for expenses, regardless of the calendar quarter in which the expense for which
				reimbursement is received actually occurred.
.04 A principal's receipt of lobbyist
				compensation. The principal shall report all funds received in the calendar
				quarter which are designated, treated or have been solicited for lobbying
				purposes, including lobbyist compensation, as a part of its total
				receipts.
.05 A principal must
				report and itemize, not only its expenditures to compensate and reimburse its
				lobbyist, but such principal must report all expenditures it makes to influence
				legislative action, including but not limited to, payments to vendors for goods
				and services, transactions with or for the benefit of a public official, a
				member of his or her immediate family or a member of his or her staff,
				including money loaned, promised or paid to an official or staff of an official
				in the legislative or executive branches of state government, including a
				business with which the official or staff is associated, the forgiveness of a
				loan, a preferential interest rate and forbearance on the collection of an
				obligation. The expenditures by the principal referred to above shall not be
				deemed to have been made to influence legislative action if they are done in
				the normal course of business, are clearly reasonable and there was an exchange
				of equal consideration between the parties.
.06 Expenditures must be itemized pursuant to
				the categories set forth in this section.
.06A Miscellaneous expenses. Miscellaneous
				expenses means any expenditure by a principal or anyone acting on behalf of
				such principal, including an expenditure which is made for the benefit of a
				public official in the executive or legislative branch of state government or
				the official's staff or immediate family members, which does not otherwise fall
				within the categories of entertainment expense, lodging expense, travel
				expense, lobbyist compensation, lobbyist expense reimbursement, admissions to a
				state-owned facility or to a state-regulated industry or event, or
				extraordinary office expenses. Miscellaneous expenses include expenditures of
				money loaned, promised or paid to any official, or staff of an official in the
				executive or legislative branch of state government including a business with
				which the official or staff member is associated if the payment is made to
				influence legislative action.
.06A1 Campaign
				contributions need not be reported by a principal as lobbying expenditures,
				unless the principal reimburses the lobbyist therefor, in which case the
				principal shall report such reimbursement as a miscellaneous
				expense.
.06B
				Entertainment, including expenses for food and drink. The total expenditure of
				the principal must be reported if the expense is incurred while engaged in a
				lobbying activity, direct or indirect, or otherwise to influence legislative
				action and not just the amount expended for food and drink for a public
				official, a member of his or her immediate family or a public employee.
				Expenses reported under this category shall disclose the aggregate expenses for
				each of the following two categories of elected officials:
(1) Members of the Legislature, and
(2) officials of the executive
				branch of government. Cross Reference: section 013.02A
.06B1 For the purpose of reporting aggregate
				expenses for entertainment for members of the Legislature, the amount reported
				shall be the actual amount attributable to entertaining members of the
				Legislature. (Reference: §
													49-1483(3)(b)
				 )
.06B2 When the nature of the event makes it impractical to
				determine actual cost, the cost of entertainment shall be the average cost per
				person multiplied by the number of members of the Legislature in attendance.
				(Reference: §
													49-1483(3)(b)
				 )
.06B3 For the purpose of reporting aggregate
				expenses for entertainment for officials in the executive branch, the amount
				reported shall be the actual amount attributable to entertaining members of the
				executive branch. (Reference: §
													49-1483(3)(b)
				 )
.06B4 When the nature of the event makes it
				impractical to determine actual cost, the cost of entertainment shall be the
				average cost per person multiplied by the number of officials in the executive
				branch in attendance. (Reference: §
													49-1483(3)(b)
				 )
.06B5 In all cases where a lobbyist claims
				reimbursement from his or her principal, the total amount of such reimbursement
				must be reported as an entertainment expense by the principal where any part of
				the same was for food and drink for a public official, a member of his or her
				immediate family or a member of his or her staff.
.06C Lodging expenses. Payments made by a
				principal solely for the lodging of its lobbyist or the specific reimbursement
				therefor need not be reported. If lodging expenses are incurred for the purpose
				of carrying on other lobbying activities, such as providing lodging to, or
				paying the lodging expenses of, others to influence legislative action, then
				the total expenditure by the principal shall be reported including the lodging
				expense of the lobbyist. Cross Reference: section
				013.02B
.06D Travel expenses. Payments made by a
				principal solely for the transportation of its lobbyist or the specific
				reimbursement therefor need not be reported. If travel expenses are incurred
				for the purpose of carrying on other lobbying activities, such as providing
				travel to, or paying the travel expenses of others to influence legislative
				action, then the total expenditure by the principal shall be reported including
				the travel expense of its lobbyist. Cross Reference: section 013.02C
.06D1 If a public official accompanies a
				lobbyist, the total cost or value of the trip, and not just the value of the
				benefit to the public official, must be reported. If such trip is by private
				airplane the amount reported shall be the fair value of the cost to operate
				such airplane for that trip. If such trip is by automobile, the amount to be
				reported shall not be less than the highest reimbursement rate per mile allowed
				pursuant to Section
				81-1176,
Neb. Rev. Stat,
as the same may be amended from time to time.
				If such trip is by commercial transportation, the amount to be reported shall
				be the actual fares paid by the principal or lobbyist, including the fares of
				the lobbyist and all other persons on such trip.
.06E Lobbyist compensation as an expenditure
				by a principal. All amounts paid by a principal to a lobbyist or others, as
				salary or other compensation, pursuant to Section 002.09 of this rule, whether
				or not the recipient is, or is required to be, a registered lobbyist for such
				principal, shall be reported by the principal as an expenditure for lobbyist
				compensation. Amounts paid as general overhead for typing, filing or other
				types of clerical office work do not have to be reported as lobbyist
				compensation unless the person receiving the same is compensated additionally
				or separate and apart from his or her regular salary for engaging in other
				lobbying activities.
.06E1 When a lobbyist is
				an employee of the principal, part of the lobbyist's compensation must be
				reported as an expenditure for lobbyist compensation if the employee engaged in
				any lobbying activity during the reporting period.
.06E2 When a principal engages a lobbyist or
				the employer of a lobbyist for management or consulting services which include
				lobbying activity, part of amount paid for such services must be reported as
				lobbyist compensation if the lobbyist engages in any lobbying activity during
				the reporting period.
.06E3
				Compensated time reasonably attributable to influencing legislative action must
				be reported. Section
				49-1483
				of the Nebraska Political Accountability and Disclosure Act provides that
				principals shall report the total amount received or expended directly or
				indirectly for the purpose of carrying on lobbying activities and specifically
				lobbyist compensation. When a principal retains the services of a person who
				has only part-time lobbying duties, only the compensation paid which is
				reasonably attributable to influencing legislative action need be reported. The
				test to determine whether a given activity constitutes influencing legislative
				action is one of fact, i.e., the principal purpose of the activity. If the
				purpose of the activity is to promote, support, influence, modify, oppose or
				delay any legislative action, then the activity is within the definition. A
				lobbyist normally is not employed merely to communicate with officials in the
				legislative or executive branches of state government but is also expected to
				perform a number of other activities which assist both the lobbyist and the
				principal in promoting or defeating legislative action. To the extent payments
				made to a lobbyist are only partially in consideration for his or her duties
				and services for influencing legislative action, the principal may apportion
				the payments based on the percentage of the lobbyist's compensated time which
				is reasonably attributable to influencing legislative action and report the
				apportioned dollar amount.
.06F Lobbyist expense reimbursement as an
				expenditure by a principal. Any amounts expended by a principal to reimburse a
				lobbyist for activity reasonably attributable to the influencing of legislation
				shall be reported.
.06G Admissions
				to a state-owned facility or to a state-sponsored industry or event shall
				disclose the aggregate amounts given to each of the following two categories of
				elected officials:
(1) Members of the
				Legislature, and
(2) officials in
				the executive branch of government.
.06H Extraordinary office expenses. Only
				extraordinary office expenses must be reported. An office expense by a
				principal directly related to lobbying activity which is other than the normal
				overhead and operating expense of the principal is an extraordinary office
				expense.
.07 Money
				loaned, promised or paid by a principal or anyone acting on behalf of such
				principal, in addition to the provisions of Sections 002.07 and
				009.06A of this rule
				for reporting the amount of money loaned, promised or paid as a miscellaneous
				expense, the quarterly report of a principal must contain a detailed statement
				of any money loaned, promised or paid by the principal, or anyone on its
				behalf, to an official or staff of an official in the executive or legislative
				branches of state government. The detailed statement should include money
				loaned, promised or paid to a third party for the benefit of an official or
				staff in the executive or legislative branches of state government, including a
				business with which the official or staff member is associated. (Reference:
				sections 002.10 and 002.10A)
.07A The
				detailed statement shall identify the recipient and the amount and terms of the
				loan, promise, or payment. The terms shall include the date of the loan,
				promise, or payment and the reason for such payment. If the loan, promise or
				payment is made to a third party for the benefit of an official in the
				executive or legislative branch of state government or a member of the
				official's staff, the detailed statement shall also identify the
				beneficiary.
.08 Gifts.
				The total amount expended for gifts, other than admissions to a state owned
				facility or a state-sponsored industry or event, shall disclose the aggregate
				amounts given to each of the following categories of elected officials:
(1) Members of the Legislature, and
(2) officials in the executive
				branch of government.
.09
				Any lobbyist or principal who receives or expends more than $5,000 for lobbying
				purposes during any calendar month in which the Legislature is in session
				shall, within fifteen (15) days after the end of such calendar month, file a
				special report disclosing for that calendar month all the information required
				in a quarterly report. All information disclosed in a special report shall also
				be disclosed in the next quarterly report required to be filed. The requirement
				to file a special report shall not apply to a receipt or expenditure for
				lobbying fees for lobbying services which have otherwise been disclosed in the
				lobbyist's application for registration.
.09A
				If an application for registration as a lobbyist discloses that lobbying fees
				for lobbying services will exceed $5,000 per month, no special report is
				required because of the expenditure or receipt of these lobbying fees for
				lobbying services.
.09B If an
				application for registration as a lobbyist discloses that lobbying fees for
				lobbying services will be paid at a stated hourly rate, and if the number of
				hours worked by the lobbyist in a month results in lobbying fees for lobbying
				services in excess of $5,000, no special report is required because of the
				payment or receipt of these lobbying fees for lobbying
				services.