PREPARED BY: Scott Danigole
LB 396 DATE PREPARED: January 22, 2025
PHONE: 402-471-0055
Revision: 00
FISCAL NOTE
LEGISLATIVE FISCAL ANALYST ESTIMATE
ESTIMATE OF FISCAL IMPACT – STATE AGENCIES (See narrative for political subdivision estimates)
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Any Fiscal Notes received from state agencies and political subdivisions are attached following the Legislative Fiscal Analyst Estimate.
LB 396 changes provisions related to public power district budgets and audits.
Under LB 396, a public power district’s budget is no longer required to be “in a form approved by the Nebraska Power Review Board.”
Additionally, public power district s are audited, a copy of the audit is no longer required to be kept on file by the Nebraska Power
Review Board.
No fiscal impact.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 396 AM: AGENCY/POLT. SUB: Nebraska Auditor of Public Accounts
REVIEWED BY: Joe Massey DATE: 1/22/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Nebraska Auditor of Public Accounts assessment of no fiscal impact
from LB 396
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 396 AM: AGENCY/POLT. SUB: Nebraska Power Review Board
REVIEWED BY: Joe Massey DATE: 1/22/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Nebraska Power Review Board assessment of no fiscal impact from LB 396
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 396 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Auditor of Public Accounts
Prepared by:
(3) Craig Kubicek Date Prepared:
(4)
1/21/2025 Phone:
(5)
402-326-3063
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
$0 $0
CASH FUNDS
$0 $0
FEDERAL FUNDS
$0 $0
OTHER FUNDS
$0 $0
TOTAL FUNDS
$0 $0
Explanation of Estimate:
No impact.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 396 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Power Review Board
Prepared by:
(3) Tim Texel Date Prepared:
(4)
January 21, 2025 Phone:
(5)
402-471-2301
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
No Fiscal Impact
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements………… …………...
TOTAL……………………………… .....