Frequently Asked Questions

School District Annual Financial Report (AFR) & Audit Report

1. How is the AFR submitted to NDE?
2. Are there instructions to complete the AFR?
3. Where do I find the information to prepare the AFR?
4. When is the AFR due?
5. Can I get an extension on filing the AFR?
6. What are the penalties for filing the AFR after the due date?
7. Do I need to report a county treasurer’s balance on the AFR?
8. What is a 9000 non-program receipt and non-program expenditure?
9. When is the Audit due?
10. Can I get an extension on filing the Audit?
11. What are the penalties for filing the Audit after the due date?

1.  How is the AFR submitted to NDE?

Upload the Annual Financial Report spreadsheet through the Annual Financial Report section in the NDE Portal.  Go through the necessary steps (Verifications, Validations: Errors and Warnings).  Submission is considered complete after the “Approve AFR & Submit Data” button has been clicked.

2.  Are there instructions to complete the AFR?

Yes, the instructions for completing the AFR upload process will be available online by October 1^st.  Refer to the Users’ Manual (Program Budgeting, Accounting, and Reporting System for Nebraska School Districts) for assistance in coding receipts and expenditures.

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

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

4.  When is the AFR due?

The statutory deadline to submit the Annual Financial report is November 1st. This is submitted through the NDE Portal into the AFR Collection.

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

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

6.  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.

7.  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.

8.  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.

9.  When is the Audit due?

The deadline for filing the Audit report is November 5.

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

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

11.  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

• Michelle Cartwright: (402) 450-0867 or michelle.cartwright@nebraska.gov
• Stephanie DeGroot: (402) 540-0649 or stephanie.degroot@nebraska.gov