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School District Budgeting

Reminders & Information

DUE DATES FOR FILING THE BUDGET AND LC-2
The due date for filing the School District Budget Form, LC-2 and Special Grant Fund List is September 20. The documents must be filed with the Auditor of Public Accounts, the County Clerk, and the Nebraska Department of Education. The School District Budget Form and attachments may be filed as an Adobe Acrobat (pdf) document.  If a school district chooses this method of filing the School District Budget Form and attachments, send the pdf file to NDE.SFOS@nebraska.gov.

Reminder:  Any time the budget is amended, a copy of the amended budget, LC-2 and Special Grant Fund List, and affidavit of publication must be filed with all entities mentioned in the preceding paragraph.

For assistance, contact Janice Eret at (402) 471-2248 or janice.eret@nebraska.gov.

EARLY PAYMENT OF STATE AID FOR DISTRICTS DEMONSTRATING FINANCIAL HARDSHIP
State Statute allows school districts that receive federal funds in excess of 25% of their general fund budget of disbursements and transfers to apply for early payment of State Aid if the federal funds are not received in a timely manner. The request for early payment may be made at any time and the early payment may be for as much as 50% of the remaining amount of State Aid that the school district is entitled to for the fiscal year.

The early payment of State Aid may be approved by the State Board of Education if the Board finds that a financial hardship exists within the school district. For purposes of the early payment process, financial hardship is defined as a situation in which income to the school district is exceeded by the liabilities of the school district to such a degree that if early payment is not received, the school district will have to discontinue vital services or functions. For assistance, contact Jen Utemark at (402) 471-3323 or jen.utemark@nebraska.gov; or Bryce Wilson at (402) 471-4320 or bryce.wilson@nebraska.gov.

EARLY PAYMENT FOR POSTPONED STATE AID
A school district whose State Aid is postponed due to a clerical error in adjusted valuation used in the State Aid calculation may apply to the State Board of Education for a lump-sum payment of the postponed State Aid. The State Board may grant the entire amount applied for or any portion of such amount. For assistance, contact Jen Utemark at (402) 471-3323 or jen.utemark@nebraska.gov; or Bryce Wilson at (402) 471-4320 or bryce.wilson@nebraska.gov.

LUMP-SUM PAYMENT FOR A POSITIVE PRIOR YEAR CORRECTION
A school district whose prior year correction is positive may apply to the Department of Education for a lump-sum payment for any amount up to 100% of the positive prior year correction. Information regarding the application process for the lump-sum payment of a positive prior year correction will be e-mailed to applicable school district superintendents in July. For assistance, contact Jen Utemark at (402) 471-3323 or jen.utemark@nebraska.gov; or Bryce Wilson at (402) 471-4320 or bryce.wilson@nebraska.gov.

Program Contact
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov

Updated on 06/19/2014