Budgeting (School District)

Budget Factors Certification

• 2024/25 School Year
• Prior to 2024/25

2024/25 Budget/LC-2 Forms & Related Materials

• School District Budget Form & Instructions (from the Auditor of Public Accounts website)
• LC-2 (Portal)
• LC-2 Instructions
• Budget Text
• Budget Timeline (revised 06/2024)
• Checklist/What to File
• Expenditure Exclusions Requiring State Board Approval
  • Expenditure Exclusion Requests Approved by the State Board
    • June 7, 2024
    • August 2, 2024
    • September 6, 2024
    • October 4, 2024
    • December 6, 2024
• Filing Deadlines for Expenditure Exclusion
• Special Grant Fund List
• Template Letters for Expenditure Exclusions
  • 2023/24 Early Childhood Education Grants Exclusion for 2024/25
  • Retirement Contribution Increase Exclusion
  • Voluntary Termination Exclusion

Data & Related Information

• Additional Assistance
• Budgeting FAQs
• Budgeting Information Related to Other Receipts & Allocations
• Process for Amending a Budget
• Reminders & Information
• Search School District LC-2s beginning with 1998/99

Program Contacts

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

APA Program Contact

• Jeff Schreier: (402) 416-8612 or jeff.schreier@nebraska.gov