---
type: "Bill"
title: "Provide the Auditor of Public Accounts enforcement powers for failure of political subdivisions to file reports"
description: "Provide the Auditor of Public Accounts enforcement powers for failure of political subdivisions to file reports"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 368"
citation: "Nebraska LB 368 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Sanders"]
version_count: 3
action_count: 15
vote_count: 3
first_action: "2021-01-13"
last_action: "2021-03-31"
source: "openstates"
source_identifier: "ocd-bill/80df40f9-9a71-408e-864f-cfe7cd60d2a0"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "06b0458b2c720694412d6622c13eaefeb9d63857e57258d9867532512155baeb"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ne"]
---

# Nebraska LB 368 (107) — Provide the Auditor of Public Accounts enforcement powers for failure of political subdivisions to file reports

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Intro/LB368.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB368.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB368.pdf)

## Votes

- Government, Military and Veterans Affairs AM66 adopted — **36–0** (fail) · legislature
- Advanced to Enrollment and Review Initial — **37–0** (pass) · legislature
- Passed on Final Reading 46-0-3 — **46–0** (pass) · legislature

## Sponsors

- Sanders — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-03-31** Approved by Governor on March 31, 2021 `executive-signature`
- **2021-03-29** B. Hansen explanation of vote
- **2021-03-25** Presented to Governor on March 25, 2021 `executive-receipt`
- **2021-03-25** President/Speaker signed `passage`
- **2021-03-25** Passed on Final Reading 46-0-3 `passage`
- **2021-03-23** Placed on Final Reading `reading-3`
- **2021-03-22** Advanced to Enrollment and Review for Engrossment
- **2021-03-12** Placed on Select File `filing`
- **2021-03-09** Advanced to Enrollment and Review Initial
- **2021-03-09** Government, Military and Veterans Affairs AM66 adopted
- **2021-02-08** Government, Military and Veterans Affairs AM66 filed `filing`
- **2021-02-08** Placed on General File with AM66 `filing`
- **2021-01-19** Notice of hearing for January 29, 2021
- **2021-01-15** Referred to Government, Military and Veterans Affairs Committee `referral-committee`
- **2021-01-13** Date of introduction `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/80df40f9-9a71-408e-864f-cfe7cd60d2a0`. Confidence: reported (aggregated from official Nebraska legislature records).