PREPARED BY: Mikayla Findlay
LB 452 DATE PREPARED: March 13, 2025
PHONE: 402-471-0062
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 See below See below
OTHER FUNDS
TOTAL FUNDS
Any Fiscal Notes received from state agencies and political subdivisions are attached f ollowing the Legislative Fiscal Analyst Estimate.
This bill states legislative intent to appropriate $500,000 in federal Temporary Assistance for Needy Families ( TANF) funds for state aid
for Court Appointed Special Advocates (CASA). CASA currently receives $250,000 in TAN F funds therefore federal approval of any
increases would be likely.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESP ONSE
LB: 452 AM: AGENCY/POLT. SUB: Nebraska Department of Health & Human Services
REVIEWED BY: Ann Linneman DATE: 3 -13-2025 PHONE: (402) 471-4180
COMMENTS: Concur with the Nebraska Department of Health and Human Services’ assessment of fiscal impact.
Technical Note: The current appropriation language is not sufficient to create an appropriation. The fiscal impact
assessment assumes an accompanying A-bill articulating appropriation in accordance with §49-804.
LB (1) 452 FISCAL NOTE 2025
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
State Agency or Political Subdivision Name:(2) Department of Health and Human Services
Prepared by: (3) John Meals Date Prepared 3-13-25 Phone: (5) 471-6719
FY 2025-2026 FY 2026-2027
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS $500,000 $500,000
OTHER FUNDS
TOTAL FUNDS $500,000 $0 $500,000 $0
Return by date specified or 72 hours prior to public hearing, whichever is earlier.
Explanation of Estimate:
LB452 intends to appropriate $500,000 from the federal Temporary Assistance for Needy Families (TANF)
funds for both FY2025- 2026 and FY2026-2027 for Court Appointed Special Advocate (CASA) state aid. CFS
has a current agreement with CASA utilizing TANF funds and this bill would continue current funding
agreements. The Office of Economic Assistance (OEA) currently allocates $250,000 in Federal TANF funds
annually for Children and Family Services (CFS) to award CASA services. LB452 increases the allocated
amount by $500,000 in federal TANF funds each year for FY2025- 26 and FY2026- 27. Increasing the amount
of federal TANF funds allocated for CASA services will increase the TANF expenditures for CASA-provided
services.
According to current projections, the Departmen t of Health and Human Services is expected to exhaust TANF
funding by FFY 2028. Increasing the federal TANF funds allocated for CASA services will reduce the available
TANF funds that support other services, activities, and programs benefiting Nebraska families. If funds
continue to be allocated to additional projects, general funds may be needed for this program in future fiscal
years.
MAJOR OBJECTS OF EXPENDITURE
PERSONAL SERVICES:
NUMBER OF POSITIONS 2025-2026 2026-2027
POSITION TITLE 26-26 26-27 EXPENDITURES EXPENDITURES
Benefits...............................................................................................................................
Operating............................................................................................................................
Travel..................................................................................................................................
Capital Outlay.....................................................................................................................
Aid......................................................................................................................................
Capital Improvements.........................................................................................................
TOTAL............................................................................................................
$0 $0