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LB 190

Provide duties for the Legislative Performance Audit Committee

109th Legislature (2025-2026) Introduced by Machaela Cavanaugh

Nebraska LB 190 requires the Legislative Performance Audit Committee to audit every state agency at least once every five years, instituting routine performance reviews.

Title printed. Carryover bill
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Bill Summary · LB 190

Summary of Nebraska LB 190 (2025)

Overview

  • Bill: LB 190
  • Title: Provide duties for the Legislative Performance Audit Committee
  • Introduced: January 13, 2025
  • Primary Sponsor: Senator Machaela Cavanaugh
  • Committee/Status: Executive Board; Notice of hearing scheduled for March 4, 2025
  • Context: Repeals the current stand-alone section and replaces it with updated duties for the Legislative Performance Audit Committee and the Legislative Auditor’s Office.

Purpose and Intent

LB 190 expands the duties of the Legislative Performance Audit Committee and its staff to include routine, rotating performance audits of Nebraska state government. Specifically, it requires that audits of all state agencies (or portions of agencies) be conducted on a rotating basis every five years. The goal is to institutionalize ongoing, systematic scrutiny of state departments, agencies, and programs to enhance accountability and performance.

Key Provisions and Changes

  • Section 50-1208 (repeal and rewrite):
    • Rotation and Scheduling: The committee shall review and approve a schedule of audits so that every state agency (or a portion thereof) is audited at least once every five years.
    • Additional Audit Requests: By majority vote, the committee may adopt additional, specific requests for performance audits; the committee chair must notify requesters of the action taken.
    • Notice to Agencies and Governor: Before an audit begins, the office must provide written notice to the agency director, relevant program director, and the Governor.
    • Entrance Conference: After notice, an entrance conference is held to outline the audit process; agency staff must cooperate and be informed in writing.
    • Scope Statement: The office drafts a scope statement identifying the issues to be addressed; the committee may adopt, reject, or amend the scope statement by majority vote.
    • Audit Plan: The office develops an audit plan with research methodologies and a projected completion deadline; the plan must be approved by the committee by majority vote. The agency is notified in writing of the scope and deadline upon plan approval.
    • Information from Subdivisions: If information from a political subdivision is needed, the subdivision must provide it upon request.
    • Revisions: If scope or plan needs modification, the Legislative Auditor may request revisions; revisions require majority vote; the agency is notified of any revision in writing.

Who Is Affected

  • State agencies and programs in Nebraska (and, where relevant, portions of agencies)
  • Agency directors and program directors
  • The Governor
  • Political subdivisions or entities thereof that may be required to provide information to audits
  • The Legislative Auditor’s Office (the office conducting audits)

Procedural and Timeline Aspects

  • Hearing: March 4, 2025
  • Introduction: January 13, 2025
  • Referral: January 15, 2025 (to Executive Board)
  • Duration and cadence: Establishes a five-year rotation for audits of agencies; procedural steps include notices, entrance conferences, scope statements, and formal plan approvals by majority vote

Potential Impacts

  • Increased and more predictable audit coverage across state government.
  • Structured process with formal milestones (notice, entrance conference, scope, plan, and approval).
  • Greater transparency and accountability through routine evaluations.
  • Administrative workload implications for agencies and the Legislative Auditor’s Office, balanced by the five-year cycle.

Next Steps

  • If enacted, implement the rotation schedule, modify internal procedures to align with the new process, and initiate the first cycle of audits under the revised framework.

Compiled from official sources — confirm details with the bill’s official record.

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