Model of State Aid for 2018/19 Under Current Statute on January 12, 2018

(These numbers may change prior to the certification.)

All files below are in Adobe Acrobat (pdf)

Additional information for calculation of specific components:

If you find any calculation errors, contact Jen Utemark at jen.utemark@nebraska.gov or by phone at (402) 471-3323 by no later than January 18, 2018.

Note – This Model will be removed from the website on January 18, 2018.

 

01/12/2018

Model of Budget Authority for 2018/19 Under Current Statute on January 12, 2018

(These numbers may change prior to the certification.)

The Model of 2018/19 Budget Authority Based on Current Statute (Model) 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.

Please review your district’s components for accuracy.  If you find any errors, contact Janice Eret or Bill Biven (see contact information below) by January 18, 2018. 

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 1.5%.  School districts may also have access to additional Budget Authority up to 2% of its adjusted expenditures if the school district has 2017/18 Total Unused Budget Authority. 

If you have questions on this Model, contact Janice Eret at (402) 471-2248 or janice.eret@nebraska.gov; or Bill Biven at (402) 471-0526 or bill.biven@nebraska.gov by no later than January 18, 2018.

Note – This Model will be removed from the website on January 18, 2018.

 

Rev. 01/16/2018

Frequently Asked Questions

 

1.   What must be submitted to NDE to complete the Annual Financial Report requirement?

The Annual Financial Report spreadsheet along with the district’s narratives describing Limited English Proficiency Programs, Poverty Programs, and expenditures for ARRA Funds must be submitted to the Department of Education by November 1.

2.  How is the AFR submitted to NDE?

Upload the Annual Financial Report spreadsheet through the AFR Online System in the NDE Portal.  Submission is considered complete only when the AFR spreadsheet and narratives have been uploaded through the NDE Portal.

3.  Are there instructions to complete the AFR?

Yes, the AFR & AFR Online System Guidelines document will be available online in September, and will help you complete the Annual Financial Report and to upload the AFR.  An additional resource to use is the Users’ Manual (Program Budgeting, Accounting, and Reporting System for Nebraska School Districts) (revised 07/14/2017) for assistance in coding receipts and expenditures.

4.  Where do I find the information to prepare the AFR?

The data to complete the AFR will come from the district’s fiscal records.

5.  When is the AFR due?

The statutory deadline for submitting the AFR narratives through the NDE Portal with the Nebraska Department of Education is November 1. Since November 1 falls on a Sunday in 2015, the AFR can be submitted through the AFR Online System on November 2 and will be considered meeting the deadline.

6.  Can I get an extension on filing the AFR?

No, the deadline is a statutory date and cannot be waived.

7.  What are the penalties for filing the AFR after the due date?

The district’s State Aid and local taxes may be withheld until the filing requirement has been met.

8.  Do I need to report a county treasurer’s balance on the AFR?

Yes.  The county treasurer’s balance should be reported as a component of the total beginning and ending balances. 

9.  What is a 9000 non-program receipt and non-program expenditure?

These are receipts and expenditures resulting from temporary intra-agency transactions such as short term borrowing or cashing Certificates of Deposits. The 9000 account is an off-setting account. However, if the 9000 non-program receipts exceed the non-program expenditures, the difference should be recorded as a receipt to the district. If the 9000 non-program expenditures exceed the non-program receipts, the difference should be recorded as an expenditure to the district.

10.  When is the Audit due?

The deadline for filing the Audit report is November 5.

11.  Can I get an extension on filing the Audit?

No, the date is a statutory deadline and cannot be waived.

12.  What are the penalties for filing the audit after the due date?

The district’s State Aid and local taxes may be withheld until the filing requirement has been met.

Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

Updated on 07/14/2017

Per Pupil Cost Report Archives

Annual Financial Report (School District)

Per Pupil Cost Report Archive

Per pupil cost is calculated from a district’s Annual Financial Report.

Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

Updated on 01/10/2018

Previous years’ Annual Financial Reports

Annual Financial Report (School District)

Previous Years’ Statewide Annual Financial Report (pdf format)

The data on these reports is current as of the date listed on each individual report.

 

Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

Updated on 01/10/2018

Budgeting (School District)

School District Budgeting

Budget Factors Certification

2017/18 Budget/LC-2 Forms & Related Materials

Related Information

Data

Program Contacts

  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

APA Program Contact

  • Deann Haeffner: (402) 471-2111 or deann.haeffner@nebraska.gov

 

Updated on 12/18/2017

Annual Financial Report (School District)

Annual Financial Report Materials and Instructions

Other Related AFR Information, Data and Look-Ups

Links

Program Contacts
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

Updated on 10/27/2017

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