Change provisions relating to the form and filing of public power district budgets and audits with the Nebraska Power Review Board

LB 396 modifies how Nebraska's public power districts submit budgets and audits to the Nebraska Power Review Board. It requires districts to create annual budgets showing detailed revenue and spending from the prior two years, make these budgets available for public inspection 7 days before board meetings, and post any last-minute changes at district headquarters. The bill also mandates that districts file completed financial audits with both the Auditor of Public Accounts and the Nebraska Power Review Board within 180 days after their fiscal year ends. These changes apply directly to public power districts, public power and irrigation districts, and rural power districts operating under Nebraska law. The bill repeals the original budget and audit filing requirements it amends.