Annual Financial Report (School District)

2025/26 Materials and Instructions

• Accounting Structure & Users’ Manual (01/2026 edition)
• 2025/26 School District Master Code List – BY FUND
• AFR Upload Test Site (Available until AFR collection opens)
• General Fund AFR Total Expense Descriptions 

2024/25 Materials and Instructions

• AFR & Audit Timelines and Instructions
• AFR Online Submission Instructions
• NDE Legacy Portal
• Accounting Structure & Users’ Manual
• 2024/25 School District Master Code List – BY FUND (5/2025 edition)
• General Fund AFR Total Expense Descriptions 
• Flex-Funding School Age Support Services Report (2023/24 Disbursements Reimbursed in 2024/25)

Other Related AFR Information, Data and Look-Ups

• AFR Amendment Information
  • Steps to Amend the AFR (01/2026)
  • Amendment Template (01/2026)
  • Amendment Process Video (02/17/2021)
• Data & Look-Ups
  • Per Pupil Costs
  • Search the AFR Database
    • ADA and ADM Look-Ups beginning with 2002/03
    • School District AFR beginning with 1992/93
    • Statewide AFR beginning with 1992/93
• Frequently Asked Questions
• Financial Reporting Online FAQ

Links

• School District Audits

Program Contacts:

• Kelsey Larsen: (402) 450-1418 or kelsey.larsen@nebraska.gov
• Stephanie DeGroot: (402) 540-0649 or stephanie.degroot@nebraska.gov