Additional Assistance

School District Budgeting

Additional Assistance


The documents are available on the Auditor of Public Accounts website and the Finance & Organizational Services/School District Budgeting website.


A webinar has been scheduled for Wednesday, June 28, 2017 (9:30 AM to 12:00 PM CST).  This webinar will provide information on the budget process and State Aid. Visit the FOS/Webinars webpage for additional information.


There will be two orientations for “new” superintendents and their bookkeepers in July (see below).  The focus of these orientations is to help individuals (who are starting their first year or completing their first year as a superintendent) become comfortable with the budget process and related school finance issues.  Invitations and registration information will be sent directly to this group of “new” superintendents by the end of June; however, any superintendent and their bookkeeper may register to attend these orientations. 




North Platte

Holiday Inn Express

300 Holiday Frontage Road


July 18, 2017

8:30 a.m.


3:00 p.m.


Lincoln Community Foundation Building

215 Centennial Mall South

Large Conference Room – 5th Floor


July 20, 2017

8:30 a.m.


3:00 p.m.


The School Finance Team will provide individual Budget Assistance at the Younes Conference Center in Kearney during the Administrators’ Days Convention on July 26 & 27, 2017.  The assistance will be provided on a first-come, first-served basis (sign-up sheets will be available at the Conference Center).

Team members are available to answer budget questions and provide assistance by telephone, email, appointment in Lincoln, or through small group meetings.  To schedule appointments or small group meetings, contact one of the individuals listed below.

Program Contacts
  • Janice Eret: (402) 471-2248 or
  • Bill Biven: (402) 471-0526 or

Updated on 06/27/2017

Additional Assistance 2017-09-12T15:41:36+00:00

Annual Financial Report (ESU)

2015/16 Annual Financial Report Materials and Instructions

Other Related ESU AFR Information, Data and Look-Ups

ESU Audits

Program Contacts
  • Janice Eret: (402) 471-2248 or
  • Bill Biven: (402) 471-0526 or

Updated on 07/14/2017

Annual Financial Report (ESU) 2017-11-01T15:02:06+00:00

2017 Census Report Instructions

2017 School District Census Report

The School District Census Report provides the Department of Education with a count of children ages 5 – 18 that reside in a school district as of June 30.  This information is used in the calculation of several types of state and county funding sources distributed to public school districts.

The 2017 School District Census Report will be available on June 27th through the NDE Portal, under the Data Collections tab.

The due date for the submission of the School District Census Report is July 10, 2017.  The Census Report Data Audit Window will be open from July 11 – July 20 for any necessary corrections.  Districts not meeting the July 10 due date must receive NDE approval in order to submit their census data late.

Program Contact:
  • Janice Eret: (402) 471-2248 or

Updated on 05/25/2017

2017 Census Report Instructions 2017-09-12T15:41:34+00:00

Exempt Schools

Exempt (Home) School Program

General Information

Parents (or legal guardians) may educate their child at home by electing not to meet State approval or accreditation requirements (Section 79-1601 R.R.S.).  In Nebraska, “home schools” are referred to as exempt schools and are considered non-approved or non-accredited schools.  By filing for and receiving exempt status, parents are electing not to have their child attend a school that meets State approval and accreditation requirements while also complying with the compulsory school attendance law (Section 79-201 R.R.S.).

Rule 13 is the rule governing the procedures and standards for parents (or legal guardians) filing for an exemption.

NOTE: Exemption election filings will be accepted either via the online submission OR via paper submission by mail – do not submit both ways.

2017/18 Online Submission through the Nebraska Exempt School Program

Before you begin, review the following documents (available in pdf format):

2017/18 Paper Submission Via Mail (or drop off the information at the Department of Education if you live in the Lincoln area) (no faxes or emails will be accepted)

Before you begin, review the following documents (available in pdf format):

Then, download/print the Instructions & Forms Packet here. The packet includes:

  • Nebraska Exempt School Program/Instructions for a Rule 13 Exemption Via Paper Documents
  • Statement of Election & Assurances (Form A) (two copies are attached)
  • Form B, and
  • Information Summary

Utilize the “Instructions” to assist in the completion & submission.

  • Submit the documents by mail only (or drop off the information at the Department of Education if you live nearby).

Exemption election submissions are due annually by July 15.

If you cannot submit online or download the documents, contact the Exempt School Program Office to request a packet by mail; indicate if this is a first year filing or renewing from the 2016/17 year.

2016/17 School Year

We have discontinued accepting exemption election filings for the 2016/17 school year.

Statistical Information

Program Contacts
  • Beth Bolte: (402) 471-2795 or
  • Micki Iverson: (402) 471-1894 or

Updated on 06/08/2017

Exempt Schools 2017-10-27T18:47:25+00:00

Budget Factors

School District Budgeting

2017/18 Budget Factors Certification (May 25, 2017)

Information on the 2017/18 Budget Factors Certification may be accessed below.

Budget Timeline

Certification Reports

Budget Certification Information Prior to 2017/18 School Year

Program Contacts
  • Janice Eret: (402) 471-2248 or
  • Bill Biven: (402) 471-0526 or

Updated on 05/25/2017

Budget Factors 2017-09-12T15:41:36+00:00

State Aid

State Aid Certification Information

2017/18 State Aid Certification (May 25, 2017)

Other Links

Program Contact:
  • Jen Utemark: (402) 471-3323 or

Updated on 08/30/2017

State Aid 2017-09-12T17:41:10+00:00

2018/19 ESSA Financial Coding Information

Annual Financial Report (School District)

2018/19 ESSA Financial Coding Information

Every Student Succeeds Act (ESSA)
The implementation of the Every Student Succeeds Act (ESSA) is directing change to various categories of reporting data to NDE.  A major provision of ESSA is a statewide accountability system that includes the annual requirement to identify schools with consistently underperforming subgroups for targeted support and improvement by 2019/20.  Additionally, ESSA requires a per pupil expenditure at the school building level. 

In order to comply with this provision of ESSA and with a greater emphasis and expectation of financial accountability, the Commissioner has requested the development of a new district coding structure to collect financial data at the district level as well as the individual school level.   Aligning with Federal accounting codes will provide needed detail and enhance accuracy in reporting district financial data for reporting to USDE and US Census Bureau.  

The links provided below are for the federal regulations that are driving the changes related to ESSA:

New Financial Coding Structure Effective for 2018/19 School Fiscal Year
Beginning with the 2018/19 school fiscal year, districts and ESUs must use the new coding structure for all district/ESU financial transactions or “crosswalk” their financial data into the new coding structures.  The 2018/19 Annual Financial Report Upload System will only accept district submissions using this new coding structure.

Transitioning to this updated and expanded financial coding system will be a challenge for districts and NDE but this change is a necessary step in improving financial data for reporting and research purposes.  The following links provide detailed information related to this project:

Upcoming Opportunities to Learn More

  • Administrator Days
    • Workstations will be available in the School Finance workroom to view new upload AFR system and to discuss questions and concerns. 
  • Webinars
    • School District Budget Webinar on June 28.
    • Additional webinars TBA
  • Workshops
    • TBA

If you have questions about this new system of coding, please contact Bill Biven, Janice Eret, or Bryce Wilson.

Program Contacts

  • Bill Biven: (402) 471-0526 or
  • Janice Eret: (402) 471-2248 or
  • Bryce Wilson: (402) 471-4320 or


Updated 11/16/2017

2018/19 ESSA Financial Coding Information 2017-11-16T15:27:56+00:00

Enrollment Option Application, Instructions & FAQs

Enrollment Option Program

General Information

Sections 79-232 through 79-246 of the Nebraska Revised Statutes define the Enrollment Option Program and its limits.

Application & Instructions

The Application for Student Transfer – Nebraska Enrollment Option Program is no longer a school year-specific form; therefore, the correct school year will need to be identified. The application & instructions dated June 1, 2017 are the current documents.

Below is a link to download the “Application for Student Transfer – Nebraska Enrollment Option Program ” [NDE 25-010] and “Information for Completing the Enrollment Option Application Form” (instructions). These are legal-size documents in Adobe Acrobat (pdf) format. 

To locate the district name and district number of the option or resident school district, click on the following link:

  • Next, click on “Quick Lists” button.  On the next page (Quick Lists of Directory Information), scroll down to “PUBLIC DISTRICT AND SCHOOL INFORMATION.”
  • Next, click on the “sorted by county/district number” link to access the list of public school districts.  The district name and district number are referred to as “agency ID.”

When Section 1 has been completed, sign in the appropriate space and mail to the Option School District.

Click Below For the Application and Instructions

  • Application and Instructions (06/01/2017) (pdf format)
  • Note:
    1. The application is not a school year-specific form; therefore, the correct school year will need to be identified at the top of the form.
    2. Open Enrollment Option Students do not require an application be completed unless they complete the grades offered at their current building of attendance. See FAQ’s for further information.

Important Filing Information

September 1 – Earliest date for submitting applications for the next school year.

March 15 – Deadline for filing applications unless a waiver of dates is granted.

School boards may, by Board of Education policy, set deadlines later than March 15.  When applications are submitted after the March 15 deadline, both school districts may, upon mutual agreement, waive deadlines.

April 1 – Final date for option district to respond to application.

The authorized official must indicate the date the application was accepted or rejected in Section 3 of the Application for Student Transfer.

For further information, refer to the Information for Completing the Enrollment Option Application Form  (06/01/2017) (pdf format)

Program Contact:
  • Jen Utemark: (402) 471-3323 or

Updated on 07/10/2017

Enrollment Option Application, Instructions & FAQs 2017-10-27T19:03:49+00:00

2016/17 Poverty Allowance Expenditure Requirement

2016/17 Calculated Poverty Allowance Expenditure Requirement

State Statute 79-1007.07 (2) states, the department shall determine the poverty allowance expenditures for 2016/17 using the reported expenditures on the annual financial report (AFR) for 2016/17.  State Statute 79-1007.07 (3) states, if the poverty allowance expenditures for 2016/17 do not equal 117.65 percent or more of the poverty allowance for 2016/17, the department shall calculate a poverty correction for the 2018/19 state aid calculations. Please use Function code 1160 for Poverty Instructional Programs.

For your information, we have created a report that documents the 2016/17 Calculated Poverty Allowance.


School districts can use this report to help determine whether the expenditures reported on the 2016/17 AFR under Function 1160 are 117.65% or more of the 2016/17 Calculated Poverty Allowance.

Program Contact:
  • Tom Goeschel: (402) 471-3570 or

Updated on 06/20/2017

2016/17 Poverty Allowance Expenditure Requirement 2017-09-12T15:41:33+00:00
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