PREPARED BY: Bill Biven, Jr.
LB 599 DATE PREPARED: February 11, 2025
PHONE: 402-471-0054
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 SEE BELOW SEE BELOW
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS SEE BELOW SEE BELOW
Any Fiscal Notes received from state agencies and political subdivisions are attached f ollowing the Legislative Fiscal Analyst Estimate.
LB599 would require the State Board of Education to adopt a policy relating to cybersecurity.
This policy will include, but not be limited to:
• a cybersecurity framework guide for implementing cybersecurity controls in a prioritized manner
• the creation of a cybersecurity team that acts to assist schools & educational service units (ESUs) with cybersecurity needs
and addresses cybersecurity issues from a statewide perspective to prevent and respond to cybersecurity threats
• a curriculum component that expands & defines digital citizenship requirements for students, parents, & teachers
• a pipeline for technology careers designed to recruit, retain, & support students from rural areas in pursuing careers in
technology & encouraging the students to return & contribute to their local economies
• a funding mechanism to assist in purchasing necessary cybersecurity controls & facilitating the acquisition of cybersecurity
projects
FISCAL IMPACT:
There could be an impact at the district level when they implement the State Board’s adopted policy but that impact cannot be
determined at this time.
The Educational Service Unit Coordinating Council (ESUCC) estimates an expense of ten million dollars to implement & meet the policy
requirements of LB599.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 599 AM: AGENCY/POLT. SUB: Department of Education
REVIEWED BY: Kimberly Burns DATE: 03/05/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Department of Education’s assessment of no fiscal impact to the agency and
indeterminate impact for school districts from LB 599.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 599 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Education
Prepared by:
(3) Lane Carr Date Prepared:
(4)
2.10.25 Phone:
(5)
402.419.3012
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:
LB599 requires the State Board of Education to develop a policy on cybersecurity to be adopted by districts
and school systems. Several provisions required by the policy could incur costs to local school districts,
including curriculum for digital citizenship, developing a pipeline for technology careers, and funding
mechanisms to assist in purchasing cybersecurity controls. However, f iscal impact cannot be determined at
this time. There is no fiscal impact for the NDE in the creation of model policies.
_____________________________________________________________________________________________________ _
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)
599 FISCAL NOTE
State Agency OR Political Subdivision Name: (2)
Educational Service Unit Coordinating Council
Prepared by:
(3) Larianne Polk Date Prepared:
(4) 3/2/2025 Phone:
(5) 402-597-4843
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS $10,000,000 $10,000,000
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS $10,000,000 $10,000,000
Explanation of Estimate:
(1) A cybersecurity framework guide for implementing cybersecurity controls in a prioritized manner;
$0
(2) The creation of a cybersecurity team that acts to assist schools and educational service units with
cybersecurity needs and addresses cybersecurity issues from a statewide perspective to prevent and respond
to cybersecurity threats;
$2,000,000
(3) A curriculum component that expands and defines digital citizenship requirements for students, parents,
and teachers;
$1,000,000
(4) A pipeline for technology careers designed to recruit, retain, and support students from rural areas in
pursuing careers in technology and encouraging such students to return and contribute to their local
economies;
$3,000,000
(5) A funding mechanism to assist in purchasing necessary cybersecurity controls and facilitating the
acquisition of cybersecurity projects.
$4,000,000
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJO R OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
10 10 $1,500,000 $1,500,000
Benefits………………………………...…… $500,000 $500,000
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL………………………………..... $2,000,000 $2,000,000