State Codes and Statutes

Statutes > Nebraska > Chapter84 > 84-602_02

84-602.02. Web site; contents.(1)(a) Notlater than January 1, 2010, the web site established, developed, and maintainedby the State Treasurer pursuant to subdivision (9) of section 84-602 shallprovide such information as will document the sources of all tax receiptsand the expenditure of state funds by all agencies, boards, commissions, anddepartments of the state.(b) The StateTreasurer shall, in appropriate detail, cause to be published on the web site:(i) The identity,principal location, and amount of funds received or expended by the Stateof Nebraska and all of its agencies, boards, commissions, and departments;(ii) Thefunding or expending agency, board, commission, or department;(iii) Thebudget program source;(iv) The amount, date, purpose, and recipient of all disbursed funds;and(v) Such other relevant information as will further the intent ofenhancing the transparency of state government financial operations to itscitizens and taxpayers. The web site shall include data for fiscal year 2008-09and each fiscal year thereafter.(2) Beginning July 1, 2010, the data shallbe available on the web site no later than thirty days after the end of thepreceding fiscal year. All agencies, boards, commissions, and departmentsof the state shall provide to the State Treasurer, at such times and in suchform as designated by the State Treasurer, such information as is necessaryto accomplish the purposes of the Taxpayer Transparency Act. Nothing in thissubsection requires the disclosure of information which is considered confidentialunder state or federal law or is not a public record under section 84-712.05.(3)(a) Forpurposes of this section, expenditure of state funds means all expendituresof appropriated or nonappropriated funds by an agency, board, commission,or department of the state from the state treasury in forms including, butnot limited to:(i) Grants;(ii) Contracts;(iii) Subcontracts;(iv) State aid to politicalsubdivisions; and(v) Tax refunds or credits that may be disclosed pursuant to theNebraska Advantage Act, the Nebraska Advantage Microenterprise Tax CreditAct, the Nebraska Advantage Research and Development Act, or the NebraskaAdvantage Rural Development Act.(b) Expenditure of state funds does notinclude the transfer of funds between two agencies, boards, commissions, ordepartments of the state or payments of state or federal assistance to anindividual. SourceLaws 2009, LB16, § 3. Cross ReferencesNebraska Advantage Act, see section 77-5701.Nebraska Advantage Microenterprise Tax Credit Act, see section 77-5901.Nebraska Advantage Research and Development Act, see section 77-5801.Nebraska Advantage Rural Development Act, see section 77-27,187.