PREPARED BY: Bill Biven, Jr. LB 89 DATE PREPARED: January 31, 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 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. LB89 adopts the Stand with Women Act. The bill defines female and male. The bill requires a governing body of a school to designate each group restroom & locker room within each school building as either for use by females or for use by males. The bill requires interscholastic or intramural athletic team or sport sponsored by a school or athletic association to be designated as female, male, or coed and includes restrictions on participation. The bill prohibits a government entity, licensing or accrediting organization, or athletic association to file a complaint, open an investigation, or take any other adverse action against a school for maintaining any separate interschol astic or intramural athletic team or sport for female students. Each state agency, in the adoption and promulgation of administrative rules & regulations, the enforcement of administrative decisions, & the adjudication of disputes by administrative agencies, is required to define a person's sex as t hat person's biological sex, meaning either a male or female. State agencies must designate each group restroom within any facility operated or used by that state agency as either for use by females or for use by males, subject to certain exceptions. The bill provides that I ndividua ls born with a diagnosis of a disorder or difference in sex development retain relevant legal protections & accommodations afforded under the federal Americans with Disabilities Act of 1990. LB 89 does not have a fiscal impact. CONTINUED ON PAGE 2 LB 89 PAGE 2 ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Supreme Court REVIEWED BY: Kimberly Burns DATE: 02/04/2025 PHONE: (402) 471-4171 COMMENTS: Concur with the Supreme Court’s assessment of no fiscal impact from LB 89. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Department of Education REVIEWED BY: Kimberly Burns DATE: 01/21/2025 PHONE: (402) 471-4171 COMMENTS: The Department of Education’s estimate of no fiscal impact from LB 89 appears reasonable. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Department of Health and Human Services REVIEWED BY: Kimberly Burns DATE: 02/05/2025 PHONE: (402) 471-4171 COMMENTS: Concur with the Department of Health and Human Services’ assessment of no fiscal impact from LB 89. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF A GENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Nebraska Department of Veterans Affairs (NDVA) REVIEWED BY: Kimberly Burns DATE: 01/14/2025 PHONE: (402) 471-4171 COMMENTS: Concur with the Nebraska Department of Veterans Affairs’ assessment of no fiscal impact to the agency from LB 89. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Nebraska Military Department REVIEWED BY: Kimberly Burns DATE: 01/15/2025 PHONE: (402) 471-4171 COMMENTS: Concur with the Nebraska Military Department’s assessment of no fiscal impact to the agency from LB 89. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Nebraska Game & Parks Commission REVIEWED BY: Kimber ly Burns DATE: 01/14/2025 PHONE: (402) 471-4171 COMMENTS: Concur with the Nebraska Game & Parks Commission’s assessment of no fiscal impact to the agency from LB 89. ADMINISTRATIVE SERVICES STATE BUDGET DIVI SION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Nebraska Library Commission REVIEWED BY: Kimberly Burns DATE: 01/14/2025 PHONE: (402) 471-4171 COMMENTS: Concur with the Nebraska Library Commission’s assessment of no fiscal impact to the agency from LB 89. CONTINUED ON PAGE 3 LB 89 PAGE 3 ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Nebraska Racing & Gaming Commission REVIEWED BY: Kimberly Burns DATE: 01/14/2025 PHONE: (402) 471-4171 COMMENTS: Concur with the Nebraska Racing & Gaming Commission’s assessment of no fiscal impact to the agency from LB 89. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW O F AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Nebraska Department of Correct ional Services REVIEWED BY: Kimberly Burns DATE: 01/22/2025 PHONE: (402) 471-4171 COMMENTS: The Nebraska Department of Correctional Services’ estimate of no fiscal impact from LB 89 appears reasonable. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Coordinating Commission for Postsecondary Education (CCPE) REVIEWED BY: Kimberly Burns DATE: 01/14/2025 PHONE: (402) 471-4171 COMMENTS: Concur with the Coordinating Commission for Postsecondary Education’s assessment of no fiscal impact from LB 89. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: R EVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: University of Nebraska System REVIEWED BY: Kimberly Burns DATE: 01/25/2025 PHONE: (402) 471-4171 COMMENTS: The University of Nebraska System’s assessment of no fiscal impact resulting from LB 89 appears reasonable. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: State Patrol REVIEWED BY: Jacob Leaver DATE: 1/22/2025 PHONE: (402) 471-4173 COMMENTS: Concur with the State Patrol’s estimate of no fiscal impact as a result of LB 89. ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE LB: 89 AM: AGENCY/POLT. SUB: Dept of Administrative Services (DAS) REVIEWED BY: Kimberly Burns DATE: 01/20/2025 PHONE: (402) 471-4171 COMMENTS: The Department of Administrative Services’ estimate of no fiscal impact from LB 89 appears reasonable. Please complete ALL (5) blanks in the first three lines. 2025 LB (1) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) Department of Administrative Services (DAS) – State Building Division (SBD), Office of the Capitol Commission (OCC) Prepared by: (3) Brent Flachsbart Date Prepared: (4) 01/13/2025 Phone: (5) 531-207-9029 ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION FY 2025-26 FY 2026-27 EXPENDITURES REVENUE EXPENDITURES REVENUE GENERAL FUNDS CASH FUNDS FEDERAL FUNDS REVOLVING FUNDS TOTAL FUNDS Explanation of Estimate: LB 89 adopts the Stand with Women Act which provides that in the adoption and promulgation of administrative rule and regulations, the enforcement of administrative decisions, and the adjudication of disputes by administrative agencies shall define a person’s sex as such person’s biological sex. A state agency is also required to designate each group restroom within any facility operated or used by such state agency as either for use by females or for use by males. LB 89 has no fiscal impact to the Department of Administrative Services. _____________________________________________________________________________________________________ _ 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……………………………… ..... LB (1) 89 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 2-4-25 Phone: (5) 471-6719 FY 2025-2026 FY 2026-2027 EXPENDITURES REVENUE EXPENDITURES REVENUE GENERAL FUNDS CASH FUNDS FEDERAL FUNDS OTHER FUNDS TOTAL FUNDS $0 $0 $0 $0 Return by date specified or 72 hours prior to public hearing, whichever is earlier. Explanation of Estimate: There is no fiscal impact to the Department of Health and Human Services. 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 Please complete ALL (5) blanks in the first three lines. 2025 LB (1) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) Education Prepared by: (3) Lane Carr Date Prepared: (4) 1.15.25 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 0 0 CASH FUNDS FEDERAL FUNDS OTHER FUNDS TOTAL FUNDS 0 0 Explanation of Estimate: LB89 would require the Commissioner of Education to monitor and enforce school district compliance with the Stand with Women Act. There is no fiscal impact for the NDE. _____________________________________________________________________________________________________ _ 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……………………………… ..... 0 0 Please complete ALL (5) blanks in the first three lines. 2025 LB (1) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) Nebraska Library Commission (034) Prepared by: (3) Jerry Breazile, Bus. Mgr. Date Prepared: (4) 1/13/2025 Phone: (5) 402-274-2696 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) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) Nebraska Department of Veterans Affairs (NDVA) Prepared by: (3) Nicole S Zimmermann Date Prepared: (4) 1/10/2025 Phone: (5) 531-220-1433 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" LB 89 does not have any fiscal impact for Nebraska Department of Veterans Affairs. _____________________________________________________________________________________________________ _ 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) 89 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……………………………… ..... 0089Adopt the Stand With Women Act __________________________________ EXPENDITURESEXPENDITURES NUMBER OF POSITIONS Please complete ALL (5) blanks in the first three lines. 2025 LB (1) FISCAL NOTE State Agency OR Political Subdivision Name: (2) University of Nebraska System Prepared by: (3) Anne Barnes Date Prepared: (4) 01/22/2025 Phone: (5) (402) 559-6300 ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION FY 2025 - 26 FY 2026 - 27 EXPENDITURES REVENUE GENERAL FUNDS 0.00 0.00 CASH FUNDS 0.00 0.00 FEDERAL FUNDS 0.00 0.00 OTHER FUNDS 0.00 0.00 TOTAL FUNDS 0.00 0.00 EXPENDITURES REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Explanation of Estimate: No Fiscal Impact. The law is yet unsettled at the federal level. If LB89 were to pass, the University of Nebraska would have to monitor for potential impacts on other funding provided by agencies or organizations that may have conflicting directives. BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE Personal Services: POSITION TITLE Benefits.............................................. Operating........................................... Travel................................................. Capital outlay.................................... Aid................................................... Capital improvements........................ TOTAL...................................... 25 - 26 0 0 26 - 27 0 0 2025 - 26 2026 - 27 Please complete ALL (5) blanks in the first three lines. 2025 LB (1) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) Nebraska Department of Correctional Services Prepared by: (3) Lisa Stanton Date Prepared: (4) 01/14/2025 Phone: (5) (402)479-5702 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: NDCS estimates no fiscal impact as a result of LB89. _____________________________________________________________________________________________________ _ 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) 89 – Stand with Women Act FISCAL NOTE State Agency OR Political Subdivision Name: (2) Nebraska Game & Park Commission Prepared by: (3) Christina Peters Date Prepared: (4) January 14, 2025 Phone: (5) (402) 471-5403 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) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) 031 – Nebraska Military Department Prepared by: (3) Lauren Hargreaves Date Prepared: (4) 01/14/2025 Phone: (5) 402-309-8120 ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION FY 2025-26 FY 2026-27 EXPENDITURES REVENUE EXPENDITURES REVENUE GENERAL FUNDS No Fiscal Impact No Fiscal Impact No Fiscal Impact No Fiscal Impact CASH FUNDS No Fiscal Impact No Fiscal Impact No Fiscal Impact No Fiscal Impact FEDERAL FUNDS No Fiscal Impact No Fiscal Impact No Fiscal Impact No Fiscal Impact OTHER FUNDS No Fiscal Impact No Fiscal Impact No Fiscal Impact No Fiscal Impact TOTAL FUNDS No Fiscal Impact No Fiscal Impact No Fiscal Impact No Fiscal Impact 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 No Fiscal Impact No Fiscal Impact Benefits………………………………...…… No Fiscal Impact No Fiscal Impact Operating…………………………...………. No Fiscal Impact No Fiscal Impact Travel……………………………………….. No Fiscal Impact No Fiscal Impact Capital outlay…………………...………….. No Fiscal Impact No Fiscal Impact Aid…………………………………………... No Fiscal Impact No Fiscal Impact Capital improvements……………………... No Fiscal Impact No Fiscal Impact TOTAL……………………………… ..... No Fiscal Impact No Fiscal Impact Please complete ALL (5) blanks in the first three lines. 2025 LB (1) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) Coordinating Commission for Postsecondary Education Prepared by: (3) Gary Timm Date Prepared: (4) 1/13/2025 Phone: (5) 402.471.0020 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) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) NE Racing & Gaming Commission Prepared by: (3) Rita Pracht Date Prepared: (4) 1/13/25 Phone: (5) 531-310-4536 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 O F 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) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) Nebraska State College System Prepared by: (3) Brenda Owen Date Prepared: (4) 1-17-25 Phone: (5) 402-471-2507 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. As the legislation is drafted, fiscal impact is not a scertainable. _____________________________________________________________________________________________________ _ 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) 89 FISCAL NOTE State Agency OR Political Subdivision Name: (2) 05 Supreme Court Prepared by: (3) Eric Asboe Date Prepared: (4) 2/3/2025 Phone: (5) 402-326-9215 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 EXPENDITUR E 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……………………………… .....