PREPARED BY: Kenneth Boggs
LB 73 DATE PREPARED: January 23, 2025
PHONE: 402-471-0050
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.
LB73 updates education requirements for Nebraska law enforcement officers. Specifically, it differentiates the hours of training based
on county population, requiring 32 hours annually for officers in counties with 40,000 or more residents and 20 hours for those in
smaller counties.
While there is no fiscal impact on the state, counties may incur costs to meet the new requirements.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISIO N: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 73 AM: AGENCY/POLT. SUB: State Patrol
REVIEWED BY: Jacob Leaver DATE: 1/17/2025 PHONE: (402) 471-4173
COMMENTS: Concur with the State Patrol’s estimate of no fiscal impact as a result of LB 73.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 73 AM: AGENCY/POLT. SUB: Nebraska Association of County Officials
REVIEWED BY: Jacob Leaver DATE: 1/17/2025 PHONE: (402) 471-4173
COMMENTS: Concur with the Nebraska Association of County Officials’ estimated fiscal impact as a result of LB 73.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 73 AM: AGENCY/POLT. SUB: Lincoln Police Department
REVIEWED BY: Jacob Leaver DATE: 1/13/2025 PHONE: (402) 471-4173
COMMENTS: Concur with the Lincoln Police Department’s estimate of no fiscal impact as a result of LB 73.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 73 AM: AGENCY/POLT. SUB: Omaha Police Department
REVIEWED BY: Jacob Leaver DATE: 1/21/2025 PHONE: (402) 471-4173
COMMENTS: Disagree with the Omaha Police Department’s estimated fiscal impact as a result of LB 73.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 73 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Omaha Police Department
Prepared by:
(3) D/C S. Cerveny #1521 Date Prepared:
(4)
1/16/25 Phone:
(5)
402-689-1018
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
$90,000 $90,000
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
The Omaha Police Department would anticipate a need to hire 1 administrative employee and accommodate
LB 73’ s requirement that increases annual continuing education hours to 32 for 906 OPD officers. The
approximate $90,000 cost would annually cover the salary & benefits of 1 additional administrative staff
member who would coordinate, plan, schedule, document, communicate, report, review, audit, analyze, etc.,
the additional required training hours for all 906 officers every year.
_____________________________________________________________________________________________________ _
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) 73 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska State Patrol
Prepared by:
(3) Carol Aversman Date Prepared:
(4)
01/15/2025 Phone:
(5)
402-471-4545
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 73 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lincoln Police Department
Prepared by:
(3) Captain Todd Kocian #940 Date Prepared:
(4)
01/10/2025 Phone:
(5)
402-441-1871
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:
There would be no fiscal impact to our agency as we require officers to attend 40-hours of training each year.
_____________________________________________________________________________________________________ _
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) 73 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Association of County Officials
Prepared by:
(3) Elaine Menzel Date Prepared:
(4)
1/15/2025 Phone:
(5)
402.434.5660
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:
LB 73 would reduce the training requirements for sheriffs/law enforcement in counties of populations of less
than 40,000 (68 counties). Such counties would be required to train 20 hours reduced from 32 hours with the
subject matter to remain the same for training.
NACO gathered information from Nebraska county sheriffs about their training budgets and expenses. Some
sheriffs opined that a reduction in mandatory training hours would not financially affect their agency budget
(specifically, their training budget). However, sheriffs in smaller counties believed that a reduction in mandatory
training hours would financially affect their budgets. Although many smaller county law enforcement agencies
in Nebraska (as well as larger agencies) utilize online learning, they still send law enforcement officers to
training in other cities. For example, many western county agencies send deputies to training in North Platte or
Grand Island. Agencies must then pay overtime for shift coverage, as well as travel expenses (lodging, food,
cost of course). There was general agreement, however, that a reduction in some hours would likely result in
fewer completed online hours, which would not affect training budgets.
NACO estimated the possible fiscal impact of LB73 using the following steps. First, NACO gathered
information from the Nebraska Crime Commission about the number of sworn employees (part-time and full-
time) in each Nebraska county sheriff’s office. Based on prior conversations with and information received from
county sheriffs, NACO narrowed the analysis to those county agencies with ten or fewer employees.
Based on this data, there were 68 counties that met this criteria: Arthur, Blaine, Grant, Greeley, Hayes, Loup,
Thomas, Banner, Garden, Hooker, McPherson, Perkins, Wheeler, Boyd , Garfield, Johnson, Keya Paha,
Logan, Sherman, Gosper, Hitchcock, Red Willow, Brown, Cedar, Chase, Cherry, Cuming, Fillmore, Nuckolls,
Pawnee, Pierce, Sioux, Valley, Wayne, Webster, Boone, Box Butte , Deuel, Dundy, Frontier, Kimball, Nance,
Rock, Sheridan, Thayer, Thurston, Butler, Clay, Dawes, Franklin, Furnas, Merrick, Polk, Antelope, Harlan,
Kearney, Phelps, Burt, Custer, Holt, Howard, Cheyenne, Dixon, Hamilton, Knox, Morrill, Richardson, and
Stanton.
Next, using salary study data gathered by NACO in 2023/24, we estimated the average hourly rate for deputies
in this sample. We then multiplied this rate 1.5 (overtime) and then by 8 (an 8- hour shift) to represent what it
would cost to cover a shift for a deputy who was attending out of town training. We used 8 hours because we
believe that the other 4 hours might simply be reduced online hours that would not financially impact the
county. We also used the information from the U.S. General Services Administration to estimate the per diem
rates for hotel and meals in Nebraska. We then estimated $100 for a one-day training course.
In sum, we calculated the one- day (8 hour) training cost for every deputy in counties with 10 or fewer law
enforcement officers using the following formula:
Estimated Cost of Shift Coverage + Estimated Cost of Course + Per Diem for 1 Night’s Lodging + Per Diem for
1 Day
Based on this formula, we estimate that reducing the mandatory training hours (12) would result in an overall
reduction of $183,582 to county sheriff’s departments. This figure does not include possible reductions from
counties who have more than ten deputies. This estimate also assumes that four of the twelve hours will be
eliminated from online learning, and thus, would not financially impact sheriffs’ departments.
_____________________________________________________________________________________________________ _
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……………………………… .....