Budgeting (School District)
Budget Factors Certification
2026/27 Budget/LC-2 Forms & Related Materials
- School District Budget Form & Instructions (from the Auditor of Public Accounts website) [available by June 22]
- LC-2 (Portal) [available by June 22]
- LC-2 Instructions [Adobe PDF]
- Budget Text [Adobe PDF]
- Budget Timeline [Adobe PDF]
- Checklist/What to File [External Link]
- Expenditure Exclusions Requiring State Board Approval [Adobe PDF]
- Expenditure Exclusion Requests Approved by the State Board
- Filing Deadlines for Expenditure Exclusion [Adobe PDF]
- Special Grant Fund List [Adobe PDF]
- Template Letters for Expenditure Exclusions
- Early Childhood Exclusion [Adobe PDF]
- Retirement Contribution Increase Exclusion [Excel]
- Voluntary Termination Exclusion [Excel]
2025/26 Budget/LC-2 Forms & Related Materials
- School District Budget Form & Instructions (from the Auditor of Public Accounts website)
- LC-2 (Portal)
- LC-2 Instructions
- Budget Text
- Budget Timeline
- Checklist/What to File
- Expenditure Exclusions Requiring State Board Approval
- Expenditure Exclusion Requests Approved by the State Board
- Filing Deadlines for Expenditure Exclusion
- Special Grant Fund List
- Template Letters for Expenditure Exclusions
Data & Related Information
- Additional Assistance [External Link]
- Budgeting FAQs [External Link]
- Budgeting Information Related to Other Receipts & Allocations [External Link]
- Process for Amending a Budget [External Link]
- Reminders & Information [External Link]
Program Contacts
- Stephanie DeGroot: (402) 540-0649 or stephanie.degroot@nebraska.gov
- Kelsey Larsen: (402) 450-1418 or kelsey.larsen@nebraska.gov
APA Program Contact
- Jeff Schreier: (402) 416-8612 or jeff.schreier@nebraska.gov