OFFICIAL PUBLICATION OF THE NEBRASKA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS

Pub. 5 2023 Issue 1

Closeup of Benjamin Franklin's face on the 100 Dollar bill showing the intricate details that make up the texture of the image.

State Board Resets Fees to 2014 Levels

The Nebraska Board of Public Accountancy, at its Sept. 9, 2022, meeting, approved a recommendation from its Executive Committee that permit and registration fees be returned to 2014 levels. The Executive Committee’s recommendation to return fees to 2014 levels, and the State Board’s subsequent approval, was based on information provided by staff, including projections regarding current revenues and projected expenses. Areas of focus include future expenditures for the recent engagement of a new database provider and the need to fairly compensate and retain current staff.

The ability for the State Board to operate for nearly 10 years on a fee structure based on lowered fees from 2014 levels demonstrates the fiscally conservative nature of the current and past boards. Spending has remained relatively flat, if not decreasing at times, over the years but projections revealed it was time to return to 2014 fee levels.

In accordance with regulations within Nebraska Administrative Code Title 288/Chapter 4, the State Board sets permit and registration fees annually. In addition, at its Nov. 10, 2022, meeting, the State Board clarified that the return in fees to 2014 levels begin Jan. 1, 2023.

Comparative chart of previous and restored fees to 2014 levels.

Gone But Not Forgotten

Two former State Board members passed away recently.

William C. “Bill” Nuckolls, 93, died Dec. 18, 2022. Nuckolls served as a public member on the State Board, fulfilling two terms from 1999-2007. He was a newspaper man from Fairbury, Neb., and loved to tell stories. We enjoyed attending a few Husker baseball games together. Nuckolls was always proud of his family and was an interesting person, as you can see from his obituary at www.gerdesmeyerfh.com/obituary/william-bill-nuckolls. He really enjoyed attending NASBA events, meeting other public members, and interacting with NASBA leadership.

Terry G. Ellinger, CPA, 78, died Jan. 5, 2023. Ellinger served one term on the State Board from 1998-2003 and was a member of the board when I arrived. A real Western Nebraska CPA/cowboy with a deadpan wit, he did not really appreciate long, drawn-out discussions, preferring to get to the point! He looked at me during one of my first meetings, leaned over, and said, “What the heck are you doing here?” … then smiled. He was a great guy! You’ll find his obituary at www.mccookgazette.com/story/2978602.html.

Please join me in thinking of Bill and Terry’s families as we remember these two great public servants.

The Nebraska Board of Public Accountancy administers public accountancy law in Nebraska. Six of the eight board members are certified public accountants with active permits to practice and two are members of the public.

Dan Sweetwood is executive director of the Nebraska Board of Public Accountancy. For more information, contact him at (402) 471-3595 or dan.sweetwood@nebraska.gov. You may also contact State Board Administrator Kristen VanWinkle at kristen.vanwinkle@nebraska.gov or State Board Business Manager Heather Myers at heather.myers@nebraska.gov.