PREPARED BY: Bill Biven, Jr.
LB 691 DATE PREPARED: February 20, 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 following the Legislative Fiscal Analyst Estimate.
LB691 would require school districts & governing boards of certain approved or accredited private, denominational, & parochial schools
to display the Ten Commandments in school buildings.
On & after the effective date of this act, each school board of a public school district & each governing board of an approved or
accredited private, denominational, or parochial school that receives state funds will display the Ten Commandments in each classroom
of an elementary school & in each school building of a middle school or high school.
FISCAL IMPACT:
LB691 does not require a public school or an approved or accredited private, denominational, or parochial school to spend funding on
the purchase of the display. A school board or a governing board can accept contributions to defray the costs of implementing & may
accept donated displays that comply with the requirements so the fiscal impact cannot be determined at this time.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 691 AM: AGENCY/POLT. SUB: Department of Education
REVIEWED BY: Kimbe rly Burns DATE: 02/21/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Department of Education’s estimate of no fiscal impact for the agency and indeterminate
impact for the school districts resulting from LB 691.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 691 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Education
Prepared by:
(3) Lane Carr Date Prepared:
(4)
2.13.25 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:
LB691 requires the displaying of the Ten Commandments in each classroom of all approved or accredited
schools. The bill does not require the spending of funds for such displays and authorizes the acceptance of
funds to offset any costs incurred. Fiscal impact cannot be determined.
_____________________________________________________________________________________________________ _
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……………………………… .....