Poverty Allowance Expenditure Requirement

2025/26 Calculated Poverty Allowance Expenditure Requirement

State Statute 79-1007.07 (2) states, the department shall determine the poverty allowance expenditures for 2025/26 using the reported expenditures on the annual financial report (AFR) for 2025/26. State Statute 79-1007.07 (3) states, if the poverty allowance expenditures for 2025/26 do not equal 117.65 percent or more of the poverty allowance for 2025/26, the department shall calculate a poverty correction for the 2027/28 state aid calculations. Please use Function code 1160 for Poverty Instructional Programs.

For your information, we have created a report that documents the 2025/26 Calculated Poverty Allowance.

School districts can use this report to help determine whether the expenditures reported on the 2025/26 AFR under Function 1160 are 117.65% or more of the 2025/26 Calculated Poverty Allowance.

Program Contact:

• Michelle Cartwright: (402) 450-0867 or michelle.cartwright@nebraska.gov

Link to 2025/26 Calculated LEP Allowance Expenditure Requirement [External Link]