Budgeting (School District)

Budget Factors Certification

• 2026/27 School Year
• Prior to 2026/27

2026/27 Budget/LC-2 Forms & Related Materials

• School District Budget Form & Instructions (from the Auditor of Public Accounts website) [available by June 22]
• LC-2 (Portal) [available by June 22]
• LC-2 Instructions [available by June 22]
• Budget Text [available by June 22]
• Budget Timeline
• Checklist/What to File
• Expenditure Exclusions Requiring State Board Approval [available mid-May]
• Filing Deadlines for Expenditure Exclusion [available mid-May]
• Special Grant Fund List [available by mid-May]
• Template Letters for Expenditure Exclusions [available mid-May]
  • Early Childhood Exclusion
  • Retirement Contribution Increase Exclusion
  • Voluntary Termination Exclusion

2025/26 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
• Checklist/What to File
• Expenditure Exclusions Requiring State Board Approval
  • Expenditure Exclusion Requests Approved by the State Board
    • March 7, 2025
    • April 4, 2025
    • June 6, 2025
    • August 8, 2025
    • September 5, 2025
    • October 3, 2025
    • December 5, 2025
    • February 6, 2026
• Filing Deadlines for Expenditure Exclusion
• Special Grant Fund List
• Template Letters for Expenditure Exclusions
  • Early Childhood Exclusion
  • 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

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