Frequently Asked Questions

 

1.   What must be submitted to NDE to complete the Annual Financial Report requirement?

The Annual Financial Report spreadsheet along with the district’s narratives describing Limited English Proficiency Programs, Poverty Programs, and expenditures for ARRA Funds must be submitted to the Department of Education by November 1.

2.  How is the AFR submitted to NDE?

Upload the Annual Financial Report spreadsheet through the AFR Online System in the NDE Portal.  Submission is considered complete only when the AFR spreadsheet and narratives have been uploaded through the NDE Portal.

3.  Are there instructions to complete the AFR?

Yes, the AFR & AFR Online System Guidelines document will be available online in September, and will help you complete the Annual Financial Report and to upload the AFR.  An additional resource to use is the Users’ Manual (Program Budgeting, Accounting, and Reporting System for Nebraska School Districts) (revised 07/14/2017) for assistance in coding receipts and expenditures.

4.  Where do I find the information to prepare the AFR?

The data to complete the AFR will come from the district’s fiscal records.

5.  When is the AFR due?

The statutory deadline for submitting the AFR narratives through the NDE Portal with the Nebraska Department of Education is November 1. Since November 1 falls on a Sunday in 2015, the AFR can be submitted through the AFR Online System on November 2 and will be considered meeting the deadline.

6.  Can I get an extension on filing the AFR?

No, the deadline is a statutory date and cannot be waived.

7.  What are the penalties for filing the AFR after the due date?

The district’s State Aid and local taxes may be withheld until the filing requirement has been met.

8.  Do I need to report a county treasurer’s balance on the AFR?

Yes.  The county treasurer’s balance should be reported as a component of the total beginning and ending balances. 

9.  What is a 9000 non-program receipt and non-program expenditure?

These are receipts and expenditures resulting from temporary intra-agency transactions such as short term borrowing or cashing Certificates of Deposits. The 9000 account is an off-setting account. However, if the 9000 non-program receipts exceed the non-program expenditures, the difference should be recorded as a receipt to the district. If the 9000 non-program expenditures exceed the non-program receipts, the difference should be recorded as an expenditure to the district.

10.  When is the Audit due?

The deadline for filing the Audit report is November 5.

11.  Can I get an extension on filing the Audit?

No, the date is a statutory deadline and cannot be waived.

12.  What are the penalties for filing the audit after the due date?

The district’s State Aid and local taxes may be withheld until the filing requirement has been met.

Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

Updated on 07/14/2017

Frequently Asked Questions 2017-09-12T15:44:05+00:00

Per Pupil Cost Report Archives

Annual Financial Report (School District)

Per Pupil Cost Report Archive

Per pupil cost is calculated from a district’s Annual Financial Report.

Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

Updated on 01/13/2017

Per Pupil Cost Report Archives 2017-09-12T15:41:35+00:00

Previous years’ Annual Financial Reports

Annual Financial Report (School District)

Previous Years’ Statewide Annual Financial Report (pdf format)

The data on these reports is current as of the date listed on each individual report.

 

Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

Updated on 01/13/2017

Previous years’ Annual Financial Reports 2017-09-12T15:41:35+00:00

Budgeting (School District)

School District Budgeting

Budget Factors Certification

2017/18 Budget/LC-2 Forms & Related Materials

Related Information

Data

Program Contacts

  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

APA Program Contact

  • Deann Haeffner: (402) 471-2111 or deann.haeffner@nebraska.gov

 

Updated on 11/16/2017

Budgeting (School District) 2017-11-16T15:37:45+00:00

Annual Financial Report (School District)

Annual Financial Report Materials and Instructions

Other Related AFR Information, Data and Look-Ups

Links

Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

Updated on 10/27/2017

Annual Financial Report (School District) 2017-10-27T15:49:53+00:00

Pupil Transportation Rules

Rules 91 & 92

  • Rule 91Driver Qualifications and Operational Procedures for Pupil Transportation Vehicles (Effective Date 09/26/2012; Implementation Date 11/26/2012) (pdf file)

  • Rule 92 Regulations Governing the Minimum Equipment Standards and Safety Inspection Criteria for Pupil Transportation Vehicles (Effective Date 07/07/2015) (pdf file)

Pupil Transportation Guide (revised 08/07/2017) (pdf file)

The Nebraska Pupil Transportation Guide provides an additional resource for drivers, transportation directors, and school administrators.  Information in the Guide includes:

  • Qualifications and licensing of drivers
  • DMV Rules of the Road related to pupil transportation
  • Inspection process
  • Emergency evacuation procedures
  • Strategies for safe driving and emergency situations
  • Basic first aid
  • Section 10A of the Commercial Driver’s Manual
Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bryce Wilson: (402) 471-4320 or bryce.wilson@nebraska.gov

Updated on 08/09/2017

Pupil Transportation Rules 2017-10-27T18:45:42+00:00

Inspection Process

Pupil Transportation

Inspection Process for Pupil Transportation Vehicles

Throughout each school year, all pupil transportation vehicles must be inspected through two processes:

1) Daily Vehicle Inspection

2) Mechanic’s Vehicle Inspection

Daily Vehicle Inspection

The driver is required to conduct a daily inspection before starting the daily route at a minimum.  The driver completes a daily vehicle inspection checklist and a weekly report of this information is submitted to the school’s transportation manager.  A copy of the completed daily inspection checklists must be kept on file at the school.

80-Day Mechanic’s Vehicle Inspection

All pupil transportation vehicles must be inspected by a school-appointed mechanic before school opens in the fall AND every 80 days thereafter while school is in session.

The school-appointed mechanic completes a Mechanic’s Vehicle Inspection Report after the inspection of each pupil transportation vehicle and submits to the school  If the school contracts for pupil transportation, copies of this form must be kept on file at the school AND with the independent contractor.

Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bryce Wilson: (402) 471-4320 or bryce.wilson@nebraska.gov

Updated on 04/21/2014

Inspection Process 2017-09-12T15:41:40+00:00

Frequently Asked Questions

Pupil Transportation

Frequently Asked Questions

This guidance document is advisory in nature but is binding on an agency until amended by such agency. A guidance document does not include internal procedural documents that only affect the internal operations of the agency and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document. For comments regarding this document contact nde.guidance@nebraska.gov

1. Can schools use vans to transport students?

Yes, but the capacity of the van cannot exceed ten passengers, not including the driver.  The total number a van can carry is eleven – ten passengers plus the driver.

Modifying the seating of a used 12 passenger van to decrease the capacity to ten passengers plus the driver is acceptable.  However, if you are ordering a new 12-passenger van, seating must be configured to seat a total of ten including the driver (in compliance with Federal Regulations) and be sure the vehicle has been certified as a “multi-passenger vehicle.”

When considering the purchase of a new van to be used as a pupil transportation vehicle, schools must be certain the chassis is not the same size as a 15-passenger vehicle.  Some manufacturers are selling new vans as 10 or 11 passengers but are actually built on a 15-passenger chassis.  Those vehicles cannot be used to transport students.

Small vehicles such as cars, Chevy Suburbans or Dodge Caravans will continue to be acceptable to transport school students.

2. Is there a maximum time limit a student can ride a school bus?

There are no statutes or rules that address a maximum time limit that a student can ride a school bus.  However, schools may have local policies that address this issue.  Many schools try to limit ride time but this all depends on the geographical size of the school district.

3. What does the “four-mile” rule mean for pupil transportation?

State Statute 79-611 requires public schools to provide transportation or pay reimbursement to parents in lieu of transportation for students who live four miles or more from school.  Actual reimbursement starts from mile three. 

4.  Can non-public students ride a public school bus?

State Statute 79-601 states a school board of any public school district that provides transportation for children attending that public school shall also provide transportation without cost for children residing in the district that attend non-profit, non-public schools lying within that same district.  Transportation provided for the non-profit, non-public school only extends from some point on the regular public school route nearest or most easily accessible to their home to and from a point on the public school route.

5. What is the reimbursement rate to parents for the transportation of their children?

The reimbursement rate is based on the federal mileage rate and is normally adjusted each January   Click here to see the current rate.  There are two rates listed – regular resident and option enrollment.

Here are the steps to calculate the daily pupil transportation reimbursement rate: 

  1. Determine one-way distance from school
  2. Subtract three miles
  3. Multiply by current rate 

6. Can schools use buses to transport adults to a community activity?

Nebraska State Statute 13-1208 addresses the use of school buses other than transporting students for school purposes.

 
Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bryce Wilson: (402) 471-4320 or bryce.wilson@nebraska.gov

Updated on 08/09/2017

Frequently Asked Questions 2017-09-12T15:41:40+00:00
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