Welcome to the Nebraska Budget Information Portal
The Department of Administrative Services State Budget Division works to provide quality fiscal policy analysis for the Governor and ensure the most effective and efficient use of public resources. The State Budget Division brings you the Nebraska Budget Information Portal to give you an inside look into Nebraska State Government Revenues, Appropriations, and Expenditures. To begin learning more about the Nebraska State Budget click on any of the three selections below. By default, the charts below give you a statewide view by Fund Type. Select to view Simple Charts or Advanced Charts to see more based on your interests. From there you can view information by Functional Area, by Agency, by Major Account, and other levels of detail. If you have any questions you can Read More or Watch Demonstration Video.
The portal contains data from the State's Financial Accounting System, EnterpriseOne, and state appropriations. Appropriations are presented by fiscal year and represent appropriated funds for the entire fiscal year. Revenues and Expenditures are cumulative year to date and the data available is updated on a monthly basis. If you have questions about agency-specific information, contact that agency. If you have questions on how to navigate that are not answered by the Learn More or Help & How-To pages, or have comments about or suggestions for additions to this site, e-mail us at budget.portal@nebraska.gov. Let's begin looking at how your tax dollars work.
Revenues
Accounts for funds receipted by an Agency. Examples include: the various tax programs established in state statute; statutorily authorized fees assessed by agencies for permitting, regulatory activities, and professional licensure; private gifts and grants; and federal funds. Most tax programs are administered by the Department of Revenue. The great majority of funds received from the federal government are recorded through the Department of Administrative Services and then subsequently expended by other agencies. Revenues also include inter-fund transfers (i.e. Transfers In and Transfers Out) between the various funds in the state treasury. Read More
- Fund Type Definitions
- Additional Resources
Appropriations
The legal authority granted by an act of the Legislature for an Agency to expend money from the state treasury during a Fiscal Year. Typically, this is done by an appropriations bill enacted by the Legislature within which up to a specific amount is authorized to be expended in a budget Program from one or more of the Fund Types. This is known as New Appropriations. New Appropriations are the category of appropriations that are the subject of consideration by the Governor, the Legislature’s Appropriations Committee, and the full Legislature when state agencies submit their biennial budget and annual deficit budget requests. In the case of federal funds, and occasionally with cash and revolving funds, the Legislature indicates that the Program is not limited to the appropriation amount shown and authorizes an administrative increase in appropriation upon presentation of satisfactory evidence of need to the Department of Administrative Services State Budget Division, which has the responsibility for administering the approved state budget. The Legislature also occasionally authorizes the State Budget Division to administratively transfer appropriation authority for a fund type among programs in an agency or between agencies to allow greater administrative flexibility. This administrative authority also applies in many cases when a private gift or grant is received into an agency cash fund that was not anticipated when New Appropriations were established. Finally, the Legislature also authorizes in some instances the “reappropriation” of the unexpended balance of appropriation at the end of a Fiscal Year into the next fiscal year. Read More
- Fund Type Definitions
- Additional Resources
Expenditures
A disbursement recorded in a budget Program, for which the expending Agency was given Appropriation authority by the Legislature, drawing money from a fund in the state treasury. Expenditures are for such things as employee salaries and benefits, agency operating expenses for purchase of goods, services and contracts, travel expenses, capital equipment and hardware expenses, and government aid. Read More
- Fund Type Definitions
- Additional Resources
