NE LB1147

Requires the Auditor of Public Accounts to investigate complaints and submit quarterly electronic reports to the Clerk of the Legislature on any impoundment of legislatively-appropriated funds by the Governor or executive branch officials

Defines "impoundment of funds" as any action or inaction that delays or withholds funds appropriated by the Legislature, when directed by the Governor

Quarterly reports must include: the amount impounded, dates of impoundment, duration, affected department, reason for impoundment, and estimated fiscal/economic impact

Complaints may be filed by any member of the Legislature, state agency, or eligible recipient of public funds approved by the Legislature

Includes an emergency clause, meaning the act takes effect immediately upon passage and approval