School District Budgeting – Amending a Budget
Process for Amending a Budget
The process to amend a budget is similar to the process used to adopt a budget. The specific requirements necessary to amend a budget are found in State Statute Section 13-511. The steps to amend a budget are listed below. Additional information on the process to amend a budget may also be found from the Auditor of Public Accounts website.
1. Publication of a Notice of Amended Budget Hearing
A Notice of Amended Budget Hearing should be published in a newspaper of general circulation within the school district five days prior to the hearing. The Notice of Amended Budget Hearing must include the following:
- The time, day and place of the hearing.
- The amount in dollars of additional or reduced money required and its purpose.
- A statement setting forth the nature of the unanticipated circumstances and, if the budget is increased, why the previously adopted budget cannot be reduced during the remainder of the year.
- A copy of the summary of the originally adopted budget previously published.
- A copy of the summary of the proposed revised budget.
The fund (or funds) being amended must balance. This means Total Requirements must equal Total Resources Available. The amount of property taxes requested cannot be changed after levies are finalized. There is no Notice of Amended Budget Hearing form provided by the Auditor of Public Accounts or the Department of Education.
2. Hold the Hearing to Adopt the Amended Budget
The hearing to amend the budget may be scheduled before a regular board meeting. The board meeting should be scheduled to follow the conclusion of the hearing. A majority of the board of education is necessary to adopt the amended budget. The vote to adopt the amended budget should occur during the board meeting following the hearing.
3. File the Amended Budget
The Cover Page of the budget, Page 2 of the budget, board minutes showing approval, and proof of publication of the hearing to amend the budget should be filed with the following:
- Auditor of Public Accounts
- County Board c/o County Clerk
- Nebraska Department of Education
Generally the only pages that are filed when a budget is amended are the Cover Page and Page 2.
An amended LC-2 must be submitted to the Department of Education, through the NDE Portal, when the budget amendment affects any of the following:
- Total General Fund Budget of Expenditures
- Special Grant Funds
- Total Requirements of the Depreciation Fund and/or the Necessary Cash Reserve in the Employee Benefit Fund
Paper copies of the amended LC-2 should be filed with the Auditor of Public Accounts and the County Clerk.
- Michelle Cartwright: (402) 450-0867 or firstname.lastname@example.org
- Janice Eret: (402) 540-0649 or email@example.com