Annual Financial Report (School District)
Nebraska public school districts are required by Nebraska State Statute
§79-1089 to undergo an audit of the district's financial records. Rules governing this audit have been set forth by the Department of Education in Rule 1: Regulations Governing Audit Procedures. The school district audit must be submitted to the Department of Education no later than November 5 following the end of the school fiscal year.
School district audits may be submitted via email as a pdf document to firstname.lastname@example.org. File names of audits must include the county-district number.
The audit requirement is completed when the Auditor's Letter to Management following the audit process has been submitted to NDE.
All school districts are required to respond to any compliance issues addressed in the school district audit and in the auditor's Letter to Management (Rule 1, 003.05). School district responses must include an explanation of how the school remedied those issues.
- Copies of Auditor's Letter to Management and school district response must be submitted to NDE on or before January 31 following the end of the school fiscal year.
Additional information concerning school district audits and accounting systems can be found by clicking the following links:
- Rule 1: Regulations Governing Audit Procedures
- Rule 2: Uniform System of Accounting for Nebraska Public School Districts
- Nebraska State Statutes
- Users' Manual - Program Budgeting, Accounting and Reporting System for Nebraska School Districts
Additional information can be obtained by contacting:
Nebraska Society of CPAs
635 South 14th Street, Suite 330
Lincoln, NE 68508
Telephone: (402) 476-8482
- Janice Eret: (402) 471-2248 or email@example.com
- Jen Utemark: (402) 471-0526 or firstname.lastname@example.org