Model of Budget Authority

Model of Budget Authority for 2026/27 Under Current Statute on February 5, 2026

(These numbers may change prior to certification)

The Model of 2026/27 Budget Authority Based on Current Statute may be accessed at the link below. Please note the spreadsheet on this webpage is for informational purposes, the information in the spreadsheet is subject to change, and the spreadsheet does not constitute a Certification of Budget Authority pursuant to Section 79-1023.

The Model has three tabs.  The first tab represents the estimated Budget Authority, Allowable Reserve Percentage, and the formula that was used to calculate estimated budget authority for individual districts.  The second tab contains the Data Components used in the calculation of estimated budget authority.  The third tab details the three formulas of calculating estimated budget authority.

Please note the Basic Allowable Growth Rate for all school districts is 2.5%.  School districts may also have access to additional Budget Authority up to 2% of its adjusted expenditures if the school district has 2025/26 Total Unused Budget Authority.

• Model of Budget Authority for 2026/27 Based on Current Statute (Excel document)

Please review your district’s components for accuracy.  If you find any errors, contact:

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

Note: This Model will be removed from the website at 4:00 PM CT on Tuesday, February 10, 2026.