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Users’ Manual

Program Budgeting, Accounting and Reporting System for Nebraska School Districts

We recommend bookmarking this page to ensure you always access the latest version.

 

Back to Annual Financial Report (School District)

 

Page updated 07/11/2018

Vacancy Information – Reorganization Committee

Search for Candidates to Fill a Vacancy on the State Committee for the Reorganization of School Districts (Application Due July 31)

 

After many years of dedicated service and leadership, Ms. Teresa Hawk, of Chadron, Nebraska, has decided this term for the State Committee for the Reorganization of School Districts ending on December 31, 2018 will be her last.

 

The Commissioner of Education has asked the staff of the Office of School Finance and Organization Services to begin the process of seeking recommendations from the Nebraska education community for persons with interest and appropriate qualifications for this post.  Candidates will be recommended to the State Board of Education at its September meeting.  State Statutes 79-435, R.R.S., requires that the qualification for this position be a layperson (A layperson would mean anyone not currently certified as a teacher or administrator. This applicant would need to have “some knowledge” about how public school districts are organized, and currently operated). Members of the Committee serve without compensation, but are reimbursed for expenses necessarily incurred in the performance of their duties.  The Committee meets 1-2 times per year or as required by reorganization activity.

 

Potential candidates should complete and submit the following online application by Tuesday, July 31, 2018. https://nde.qualtrics.com/jfe/form/SV_dhGhDacRdYeJWkJ

 

Contact Bryce Wilson at (402) 471-4320 or bryce.wilson@nebraska.gov if you have further questions.

 

new 06/11/2018

Special Grant Fund List

Proposed 2018/19 Special Grant Fund List (for School District Budgeting)

This content is no longer available.

 

 

04/16/2018

Enrollment Option Appeal Decisions

Under Section 79-239 of the Revised Statutes of Nebraska (R.R.S.), if an application for enrollment option  is rejected by the option school district or if the resident school district rejects a request for release under subsection (1) of Section 79-237 R.R.S., the rejecting school district shall provide written notification to the parent or guardians stating the reason for the rejection.

The parent or legal guardian may appeal a rejection to the State Board of Education by filing a written request, together with a copy of the rejection notice, with the State Board of Education.  Any appeals under Section 79-239 R.R.S. are governed by the provisions of 92 NAC 61, except that the Commissioner may appoint a hearing officer.

View Rule 61

 

Enrollment Option Appeal Hearing Officer’s Report, Final Decision and Order since 1998, by subject index:






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

This content is no longer available.

 

Rev. 01/18/2018; 5:00 p.m. CT

 

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

This content is no longer available.

 

Rev. 01/18/2018; 5:00 p.m. CT

Data Components Used in the 2018/19 State Aid Calculations

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12/02/2017

 

2017/18 State Aid Recalculation

This content is no longer available.

 

Revised 11/03/2017; 4:00 p.m.

 

 

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

Previous years’ statewide ESU reports

Annual Financial Report (Educational Service Unit)

Previous Years’ Statewide Annual Financial Report (pdf format)

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