4 Neb. Admin. Code, ch. 6, § 009

Current through September 17, 2024

Section 4-6-009 - CONTENTS OF NEBRASKA PRINCIPAL QUARTERLY REPORT

Each report shall show the total amount received or expended directly or indirectly for the purpose of carrying on lobbying activities, with the following categories of expenses each being separately itemized:

(a) Miscellaneous expenses,

(b) entertainment, including expenses for food and drink,

(c) lodging expenses,

(d) travel expenses,

(e) lobbyist compensation,

(f) lobbyist expense reimbursement,

(g) admissions to a state-owned facility or a state-sponsored industry or event, and

(h) extraordinary office expenses directly related to the practice of lobbying.

Each report shall also include a detailed statement of any money which is loaned, promised, or paid by a principal or anyone acting on behalf of such principal to an official or staff of an official in the executive or legislative branches of state government. The detailed statement shall identify the recipient and the amount and terms of the loan, promise, or payment. Additionally, each report shall disclose the total amount of money expended for gifts other than admissions to a state-owned facility or a state-sponsored industry or event. (Reference: Section 49-1483, Neb. Rev. Stat, and sections 002.10 and 002.10A)

.01 Receipts must be reported in total and need not be itemized.

.02 Receipts by a principal of over $100. The quarterly reports of a principal shall contain the name and address of every person from whom the principal has received more than $100 in any one month for lobbying purposes. Reference: Section § 49-1483(7), Neb. Rev. Stat.

.02A Such names and addresses must be reported with respect to receipts designated or received as a result of a solicitation, for lobbying purposes.

.02B The quarterly reports of a principal shall identify the month of receipt of all amounts in excess of $100.

.03 Receipts for lobbyist reimbursement. The principal must report all amounts received from any third person during the calendar quarter which are used to reimburse a lobbyist for expenses, regardless of the calendar quarter in which the expense for which reimbursement is received actually occurred.

.04 A principal's receipt of lobbyist compensation. The principal shall report all funds received in the calendar quarter which are designated, treated or have been solicited for lobbying purposes, including lobbyist compensation, as a part of its total receipts.

.05 A principal must report and itemize, not only its expenditures to compensate and reimburse its lobbyist, but such principal must report all expenditures it makes to influence legislative action, including but not limited to, payments to vendors for goods and services, transactions with or for the benefit of a public official, a member of his or her immediate family or a member of his or her staff, including money loaned, promised or paid to an official or staff of an official in the legislative or executive branches of state government, including a business with which the official or staff is associated, the forgiveness of a loan, a preferential interest rate and forbearance on the collection of an obligation. The expenditures by the principal referred to above shall not be deemed to have been made to influence legislative action if they are done in the normal course of business, are clearly reasonable and there was an exchange of equal consideration between the parties.

.06 Expenditures must be itemized pursuant to the categories set forth in this section.

.06A Miscellaneous expenses. Miscellaneous expenses means any expenditure by a principal or anyone acting on behalf of such principal, including an expenditure which is made for the benefit of a public official in the executive or legislative branch of state government or the official's staff or immediate family members, which does not otherwise fall within the categories of entertainment expense, lodging expense, travel expense, lobbyist compensation, lobbyist expense reimbursement, admissions to a state-owned facility or to a state-regulated industry or event, or extraordinary office expenses. Miscellaneous expenses include expenditures of money loaned, promised or paid to any official, or staff of an official in the executive or legislative branch of state government including a business with which the official or staff member is associated if the payment is made to influence legislative action.

.06A1 Campaign contributions need not be reported by a principal as lobbying expenditures, unless the principal reimburses the lobbyist therefor, in which case the principal shall report such reimbursement as a miscellaneous expense.

.06B Entertainment, including expenses for food and drink. The total expenditure of the principal must be reported if the expense is incurred while engaged in a lobbying activity, direct or indirect, or otherwise to influence legislative action and not just the amount expended for food and drink for a public official, a member of his or her immediate family or a public employee. Expenses reported under this category shall disclose the aggregate expenses for each of the following two categories of elected officials:

(1) Members of the Legislature, and

(2) officials of the executive branch of government. Cross Reference: section 013.02A

.06B1 For the purpose of reporting aggregate expenses for entertainment for members of the Legislature, the amount reported shall be the actual amount attributable to entertaining members of the Legislature. (Reference: § 49-1483(3)(b) )

.06B2 When the nature of the event makes it impractical to determine actual cost, the cost of entertainment shall be the average cost per person multiplied by the number of members of the Legislature in attendance. (Reference: § 49-1483(3)(b) )

.06B3 For the purpose of reporting aggregate expenses for entertainment for officials in the executive branch, the amount reported shall be the actual amount attributable to entertaining members of the executive branch. (Reference: § 49-1483(3)(b) )

.06B4 When the nature of the event makes it impractical to determine actual cost, the cost of entertainment shall be the average cost per person multiplied by the number of officials in the executive branch in attendance. (Reference: § 49-1483(3)(b) )

.06B5 In all cases where a lobbyist claims reimbursement from his or her principal, the total amount of such reimbursement must be reported as an entertainment expense by the principal where any part of the same was for food and drink for a public official, a member of his or her immediate family or a member of his or her staff.

.06C Lodging expenses. Payments made by a principal solely for the lodging of its lobbyist or the specific reimbursement therefor need not be reported. If lodging expenses are incurred for the purpose of carrying on other lobbying activities, such as providing lodging to, or paying the lodging expenses of, others to influence legislative action, then the total expenditure by the principal shall be reported including the lodging expense of the lobbyist. Cross Reference: section 013.02B

.06D Travel expenses. Payments made by a principal solely for the transportation of its lobbyist or the specific reimbursement therefor need not be reported. If travel expenses are incurred for the purpose of carrying on other lobbying activities, such as providing travel to, or paying the travel expenses of others to influence legislative action, then the total expenditure by the principal shall be reported including the travel expense of its lobbyist. Cross Reference: section 013.02C

.06D1 If a public official accompanies a lobbyist, the total cost or value of the trip, and not just the value of the benefit to the public official, must be reported. If such trip is by private airplane the amount reported shall be the fair value of the cost to operate such airplane for that trip. If such trip is by automobile, the amount to be reported shall not be less than the highest reimbursement rate per mile allowed pursuant to Section 81-1176, Neb. Rev. Stat, as the same may be amended from time to time. If such trip is by commercial transportation, the amount to be reported shall be the actual fares paid by the principal or lobbyist, including the fares of the lobbyist and all other persons on such trip.

.06E Lobbyist compensation as an expenditure by a principal. All amounts paid by a principal to a lobbyist or others, as salary or other compensation, pursuant to Section 002.09 of this rule, whether or not the recipient is, or is required to be, a registered lobbyist for such principal, shall be reported by the principal as an expenditure for lobbyist compensation. Amounts paid as general overhead for typing, filing or other types of clerical office work do not have to be reported as lobbyist compensation unless the person receiving the same is compensated additionally or separate and apart from his or her regular salary for engaging in other lobbying activities.

.06E1 When a lobbyist is an employee of the principal, part of the lobbyist's compensation must be reported as an expenditure for lobbyist compensation if the employee engaged in any lobbying activity during the reporting period.

.06E2 When a principal engages a lobbyist or the employer of a lobbyist for management or consulting services which include lobbying activity, part of amount paid for such services must be reported as lobbyist compensation if the lobbyist engages in any lobbying activity during the reporting period.

.06E3 Compensated time reasonably attributable to influencing legislative action must be reported. Section 49-1483 of the Nebraska Political Accountability and Disclosure Act provides that principals shall report the total amount received or expended directly or indirectly for the purpose of carrying on lobbying activities and specifically lobbyist compensation. When a principal retains the services of a person who has only part-time lobbying duties, only the compensation paid which is reasonably attributable to influencing legislative action need be reported. The test to determine whether a given activity constitutes influencing legislative action is one of fact, i.e., the principal purpose of the activity. If the purpose of the activity is to promote, support, influence, modify, oppose or delay any legislative action, then the activity is within the definition. A lobbyist normally is not employed merely to communicate with officials in the legislative or executive branches of state government but is also expected to perform a number of other activities which assist both the lobbyist and the principal in promoting or defeating legislative action. To the extent payments made to a lobbyist are only partially in consideration for his or her duties and services for influencing legislative action, the principal may apportion the payments based on the percentage of the lobbyist's compensated time which is reasonably attributable to influencing legislative action and report the apportioned dollar amount.

.06F Lobbyist expense reimbursement as an expenditure by a principal. Any amounts expended by a principal to reimburse a lobbyist for activity reasonably attributable to the influencing of legislation shall be reported.

.06G Admissions to a state-owned facility or to a state-sponsored industry or event shall disclose the aggregate amounts given to each of the following two categories of elected officials:

(1) Members of the Legislature, and

(2) officials in the executive branch of government.

.06H Extraordinary office expenses. Only extraordinary office expenses must be reported. An office expense by a principal directly related to lobbying activity which is other than the normal overhead and operating expense of the principal is an extraordinary office expense.

.07 Money loaned, promised or paid by a principal or anyone acting on behalf of such principal, in addition to the provisions of Sections 002.07 and 009.06A of this rule for reporting the amount of money loaned, promised or paid as a miscellaneous expense, the quarterly report of a principal must contain a detailed statement of any money loaned, promised or paid by the principal, or anyone on its behalf, to an official or staff of an official in the executive or legislative branches of state government. The detailed statement should include money loaned, promised or paid to a third party for the benefit of an official or staff in the executive or legislative branches of state government, including a business with which the official or staff member is associated. (Reference: sections 002.10 and 002.10A)

.07A The detailed statement shall identify the recipient and the amount and terms of the loan, promise, or payment. The terms shall include the date of the loan, promise, or payment and the reason for such payment. If the loan, promise or payment is made to a third party for the benefit of an official in the executive or legislative branch of state government or a member of the official's staff, the detailed statement shall also identify the beneficiary.

.08 Gifts. The total amount expended for gifts, other than admissions to a state owned facility or a state-sponsored industry or event, shall disclose the aggregate amounts given to each of the following categories of elected officials:

(1) Members of the Legislature, and

(2) officials in the executive branch of government.

.09 Any lobbyist or principal who receives or expends more than $5,000 for lobbying purposes during any calendar month in which the Legislature is in session shall, within fifteen (15) days after the end of such calendar month, file a special report disclosing for that calendar month all the information required in a quarterly report. All information disclosed in a special report shall also be disclosed in the next quarterly report required to be filed. The requirement to file a special report shall not apply to a receipt or expenditure for lobbying fees for lobbying services which have otherwise been disclosed in the lobbyist's application for registration.

.09A If an application for registration as a lobbyist discloses that lobbying fees for lobbying services will exceed $5,000 per month, no special report is required because of the expenditure or receipt of these lobbying fees for lobbying services.

.09B If an application for registration as a lobbyist discloses that lobbying fees for lobbying services will be paid at a stated hourly rate, and if the number of hours worked by the lobbyist in a month results in lobbying fees for lobbying services in excess of $5,000, no special report is required because of the payment or receipt of these lobbying fees for lobbying services.

4 Neb. Admin. Code, ch. 6, § 009

Amended effective 12/9/2015.