School District Budgeting – What to File

Checklist of Information to File

By September 30^th submit the following documents to the Agencies listed:

NDE – Upload below documents through the NDE Portal: (mailed or emailed documents will not be accepted)

• Upload School Budget (excel) document and complete steps to District approval
• Combine the following documents into a single PDF document and upload into the LC-2
  • Budget document (all pages)
  • Copies of all Certification of Taxable Value
  • Board Minutes showing approval of District Budget
  • Proof of Publication for Notice of Budget Hearing and Notice of Special Hearing to Set Tax Request
  • Election Ballot and Certified Election Results if a special election(s) succeeded to override the levy limits or exceed the expenditure limitation
  • Board minutes showing 70% board approval to request more property taxes than the certified authority amount
  • Election Ballot and Certification of Election Results for a successful election to exceed the Property Tax Authority

Auditor of Public Accounts: (PDF documents may be uploaded through website or mailed documents will be accepted)

• Budget Form
• Page 2, Total Resources Available (Column 4) agrees to Total Requirements (Column 9).
• Page 2, Total Beginning Balance (Column 1) agrees to Page 3 Total Ending Balance (Column 8).
• Page 3, Total Beginning Balance (Column 1) agrees to Page 4 Total Ending Balance (Column 8).
• Page 4, Total Beginning Balance (Column 1) agrees to the prior School District Budget Form, Page 4, Total Ending Balance (Column 8).  If it does not agree, please provide explanation.
• Page 6, Real Growth Value per Assessor agrees to Certification from County Assessor
• Page 6, Prior Year Total Real Property Valuation agrees to Certification from County Assessor
• Page 6, Current tax request (line 7) agrees to total tax request on cover page
• Page 6, Prior year tax request (line 1) agrees to tax request on cover page of last year’s budget
• Page 6, If Line 7 is greater than Line 6, political subdivision participated in Joint Public Hearing, and was included on Postcard notification
• Schedule B, shows the District is in compliance with State Statutes
• Proof of Publication for Notice of Budget Hearing (NBH).
• Schedules A, B, and D
• Certificate of Valuation(s).  Total Certified Valuation was completed on Page 1.
• Lid Computation Form LC-2 and the Special Grant Fund List completed and submitted
• Interlocal form if district checked yes box to having any Joint Public Agency & Interlocal Agreements
• Election Ballot and Certified Election Results for the special election to override the levy limits
• Board minutes showing 70% board approval to request more property taxes than the certified authority amount.
• Election Ballot and Certification of Election Results for a successful election to exceed the Property Tax Authority

County Clerk:

• Email or send through the mail the same documents as listed for the Auditor of Public Accounts

Program Contacts

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