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Nebraska bill would reference auditing standards generally to avoid frequent statute updates
Summary
Sen. Dan Lonowski and the state auditor’s office told a committee LB829 is a technical cleanup to stop referencing a specific Yellow Book revision year and instead require compliance with current government auditing standards.
Senator Dan Lonowski introduced LB829 on behalf of the state auditor as a technical cleanup to Nebraska law, saying the bill would delete a hard-coded revision date and require the auditor to comply with the current set of government auditing standards.
"This bill is merely a technical cleanup bill," Lonowski said when he opened the hearing. Deputy State Auditor Craig Kubicek testified the change is intended to eliminate the need to return to the Legislature every few years to update a statute when the Government Auditing Standards (the “Yellow Book”) are revised. Kubicek noted past statutory references to revisions in 2011 and 2018 and a 2024 revision that affects audits beginning after Dec. 15, 2025.
K ubicek told the Government, Military and Veterans Affairs Committee that the auditor’s office is required by other statute and its rules to follow the government auditing standards in effect at the time an audit is completed. He said the proposed language would preserve auditors’ obligation to the current standards without specifying a year in statute.
Committee members asked clarifying questions but raised no formal objections during the hearing. Lonowski requested the committee advance LB829 to general file; the hearing record contains no vote or formal action on the bill in this transcript.
The committee closed the LB829 hearing after proponents finished their testimony. The next procedural step would be committee consideration on whether to advance the bill to general file.
