NE LB969

Auditor of Public Accounts must develop and maintain a publicly accessible website database containing financial information from all Nebraska counties and municipalities by January 1, 2027

Database must include revenue sources, expenditures, and balance sheets showing all assets and liabilities from the most recent audit reports for each jurisdiction

Counties and all classes of cities (metropolitan, primary, first class, second class) and villages must provide annual updates to the Auditor, who must update the database within 30 days of receiving new information

Historical financial data beginning with calendar year 2016 must be collected and added to the database as available

Information considered confidential under state or federal law or exempt from public records requirements under section 84-712.05 is not required to be disclosed