The Nebraska State Auditor’s Office is located in the State Capitol. (Paul Hammel/Nebraska Examiner)
LINCOLN — Nebraska State Auditor Mike Foley accused a state agency director of padding his work hours to “bilk the agency” of about $20,700 in what Foley called “unearned compensation.”
In his office’s latest probe, a 54-page report released Monday, Foley took aim at the part-time executive director of the Nebraska Abstractors Board of Examiners and its governor-appointed board. A key criticism: lax oversight.
Nebraska State Auditor Mike Foley. (Rebecca S. Gratz for the Nebraska Examiner)
“This guy reminds me of the legendary ‘Big Foot,’ as there are rumors of his existence but few verifiable on-the-job sightings,” Foley said of Trenton Behr, who was replaced by an interim director and could not be reached for comment.
Established in 1965, the Abstractors Board exists to ensure competent real estate abstracting, the practice of creating understandable records of leases and deeds so buyers can be fully informed of a property’s legal status.
Funded by certification and exam fees, the agency, which is governed by a five-member board, employs one part-timer.
Key findings
Among the audit’s findings:
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Alleged fraudulent payroll payments totaling $20,700 were made to the director, who auditors said was responsible for performing all payroll processing procedures. Foley said the amount could have been “worse” had there been no cap on eligible hours to work.
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The director received two payments, totaling $1,128, for an unemployment insurance claim Foley said appeared to have been filed fraudulently because Behr still had another job.
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Foley said the board is responsible for reporting budget information to the Nebraska Department of Administrative Services, and the auditing team said that was not completed properly for fiscal year 2025.
Foley said his team tried to talk to Behr who declined to do so through his attorney.
The board declined to comment to the Nebraska Examiner, but responded in the auditor’s report. At one point, the board reminded Foley’s team of a 2021 arrangement it made with the Department of Administrative Services for DAS to manage payment and oversight of the director’s pay.
“The DAS office should have been responsible for management of timekeeping and reporting of fraudulent hours submitted,” the board said, requesting that auditors remove or modify findings related to lack of internal controls to prevent one person from carrying out financial wrongdoings.
The board agreed to take other actions in light of the auditor’s probe, including the review of itemized time cards submitted by the director to DAS.
Foley’s team said that while a contract arrangement with DAS might mitigate some risk, it does not relieve the board of its oversight responsibilities.
“A proper system of internal controls includes procedures to mitigate the risk for errors or abuse when a segregation of duties cannot be achieved,” the report said.
Honor and responsibility
Foley, in an interview, reiterated the obligations of governing boards, even those that are volunteer.
“There is just a common misunderstanding of what board service is all about,” he said. “It is an honor, but it is also a responsibility.”
Foley told the Examiner that his team’s findings do not convey anything negative or inappropriate about real estate-related practices.
“Nothing in our report reflects poorly on the core duties of the Abstractors Board to make sure real estate transactions are being properly handled,” he said.
Foley said that while Behr was employed by the state, he also worked for another employer full-time and that the audit team collaborated with Albireo Energy in Omaha to examine Behr’s schedule between May 2024 and June 2025.
The audit team laid out documentation that disputed many hours Behr said he worked. In one 48-hour period examined, Behr claimed to have worked 24 hours straight for Albireo and another 10 hours for the board, Foley said.
During a five-month stretch in 2025, timesheets filled out by Behr showed him working eight hours a day seven days a week for 140 consecutive days — “a remarkable display of fortitude and devotion to duty by a public servant,” Foley said sarcastically.
He also said Behr was a University of Nebraska at Omaha student earning a master’s degree during much of the time in question. The report documented a trip Behr made to Disneyland, while claiming hours worked for the board.
Auditors said they cooperated with the Nebraska State Patrol and the private employer looking into use of the Albireo corporate credit card.
Foley said that Behr, after his job was terminated at the private employer, filed for benefits from the Nebraska Department of Labor, claiming a “not working” status despite his employment at the time with the board. Foley said the Labor Department paid Behr $1,128, and stopped after auditors flagged the agency of the situation.
Foley called the arrogance and “lack of civic consciousness” displayed by a “rogue” state employee egregious.
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