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Per Pupil Cost Report Archives

Annual Financial Report (School District)

Data Year
Adobe Acrobat
MS Excel

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

Program Contacts

  • Janice Eret: (402) 471-2248 or
  • Bill Biven: (402) 471-0526 or

Updated on 06/12/2018

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
  • Bill Biven: (402) 471-0526 or

Updated on 01/10/2018

Budgeting (School District)

Budget Factors Certification

2018/19 Budget/LC-2 Forms & Related Materials

Related Information

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


Program Contacts

  • Janice Eret: (402) 471-2248 or
  • Bill Biven: (402) 471-0526 or

APA Program Contact

  • Deann Haeffner: (402) 471-2111 or


Page updated on 08/10/2018

Annual Financial Report (School District)

Annual Financial Report Materials and Instructions

Other Related AFR Information, Data and Look-Ups


Program Contacts
  • Janice Eret: (402) 471-2248 or
  • Bill Biven: (402) 471-0526 or

Updated on 10/27/2017

Pupil Transportation Rules

Rules 91 & 92

  • Rule 91Driver Qualifications and Operational Procedures for Pupil Transportation Vehicles (Effective Date 09/26/2012; Implementation Date 11/26/2012) (pdf file)

  • Rule 92 Regulations Governing the Minimum Equipment Standards and Safety Inspection Criteria for Pupil Transportation Vehicles (Effective Date 07/07/2015) (pdf file)

Pupil Transportation Guide (revised 08/07/2017) (pdf file)

The Nebraska Pupil Transportation Guide provides an additional resource for drivers, transportation directors, and school administrators.  Information in the Guide includes:

  • Qualifications and licensing of drivers
  • DMV Rules of the Road related to pupil transportation
  • Inspection process
  • Emergency evacuation procedures
  • Strategies for safe driving and emergency situations
  • Basic first aid
  • Section 10A of the Commercial Driver’s Manual
Program Contacts
  • Janice Eret: (402) 471-2248 or
  • Bryce Wilson: (402) 471-4320 or

Updated on 08/09/2017

Inspection Process

Pupil Transportation

Inspection Process for Pupil Transportation Vehicles

Throughout each school year, all pupil transportation vehicles must be inspected through two processes:

1) Daily Vehicle Inspection

2) Mechanic’s Vehicle Inspection

Daily Vehicle Inspection

The driver is required to conduct a daily inspection before starting the daily route at a minimum.  The driver completes a daily vehicle inspection checklist and a weekly report of this information is submitted to the school’s transportation manager.  A copy of the completed daily inspection checklists must be kept on file at the school.

80-Day Mechanic’s Vehicle Inspection

All pupil transportation vehicles must be inspected by a school-appointed mechanic before school opens in the fall AND every 80 days thereafter while school is in session.

The school-appointed mechanic completes a Mechanic’s Vehicle Inspection Report after the inspection of each pupil transportation vehicle and submits to the school  If the school contracts for pupil transportation, copies of this form must be kept on file at the school AND with the independent contractor.

Program Contacts
  • Janice Eret: (402) 471-2248 or
  • Bryce Wilson: (402) 471-4320 or

Updated on 04/21/2014

Frequently Asked Questions

Pupil Transportation

Frequently Asked Questions

This guidance document is advisory in nature but is binding on an agency until amended by such agency. A guidance document does not include internal procedural documents that only affect the internal operations of the agency and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document. For comments regarding this document contact

1. Can schools use vans to transport students?

Yes, but the capacity of the van cannot exceed ten passengers, not including the driver.  The total number a van can carry is eleven – ten passengers plus the driver.

Modifying the seating of a used 12 passenger van to decrease the capacity to ten passengers plus the driver is acceptable.  However, if you are ordering a new 12-passenger van, seating must be configured to seat a total of ten including the driver (in compliance with Federal Regulations) and be sure the vehicle has been certified as a “multi-passenger vehicle.”

When considering the purchase of a new van to be used as a pupil transportation vehicle, schools must be certain the chassis is not the same size as a 15-passenger vehicle.  Some manufacturers are selling new vans as 10 or 11 passengers but are actually built on a 15-passenger chassis.  Those vehicles cannot be used to transport students.

Small vehicles such as cars, Chevy Suburbans or Dodge Caravans will continue to be acceptable to transport school students.

2. Is there a maximum time limit a student can ride a school bus?

There are no statutes or rules that address a maximum time limit that a student can ride a school bus.  However, schools may have local policies that address this issue.  Many schools try to limit ride time but this all depends on the geographical size of the school district.

3. What does the “four-mile” rule mean for pupil transportation?

State Statute 79-611 requires public schools to provide transportation or pay reimbursement to parents in lieu of transportation for students who live four miles or more from school.  Actual reimbursement starts from mile three. 

4.  Can non-public students ride a public school bus?

State Statute 79-601 states a school board of any public school district that provides transportation for children attending that public school shall also provide transportation without cost for children residing in the district that attend non-profit, non-public schools lying within that same district.  Transportation provided for the non-profit, non-public school only extends from some point on the regular public school route nearest or most easily accessible to their home to and from a point on the public school route.

5. What is the reimbursement rate to parents for the transportation of their children?

The reimbursement rate is based on the federal mileage rate and is normally adjusted each January   Click here to see the current rate.  There are two rates listed – regular resident and option enrollment.

Here are the steps to calculate the daily pupil transportation reimbursement rate: 

  1. Determine one-way distance from school
  2. Subtract three miles
  3. Multiply by current rate 

6. Can schools use buses to transport adults to a community activity?

Nebraska State Statute 13-1208 addresses the use of school buses other than transporting students for school purposes.

Program Contacts
  • Janice Eret: (402) 471-2248 or
  • Bryce Wilson: (402) 471-4320 or

Updated on 08/09/2017

Driver Training

Level I Instructional Training

  • Drivers of pupil transportation vehicles must receive Level I instructional training in the operation of vehicles that transport school children.
  • A “refresher” Level II course must be taken every five years after the Level I course.

Courses for Level I and Level II instructional training are offered throughout the year at various sites in Nebraska. The Nebraska Safety Center in Kearney coordinates these courses. Click here for a schedule of classes.

Level I & II Waiver Process

A “waiver” exam for the Level I & II instructional training course is available. Successful completion of this online exam allows an individual to apply to the Department of Motor Vehicles for a School Bus Operator’s Permit in case the individual has not had enough time to complete the Level I & II course. The waivers are good for 60 calendars days during which time the driver must take the Level I or II course.

For more information, contact the Nebraska Safety Center

  • (308) 865-8270 -or- (800) 854-7867 ext. 4

Program Contacts

  • Janice Eret: (402) 471-2248 or
  • Bryce Wilson: (402) 471-4320 or

Page updated on 07/02/2018

Requirements to Drive a Pupil Transportation Vehicle

Federal and State Requirement Matrices:

A school bus permit is required for the driver of all vehicles that transport one or more school children for routes.

To become a pupil transportation vehicle driver, you must:

  • Be at least 18 years of age
  • Hold a valid CDL or Class O (whichever is appropriate for the class of bus permit)
  • Complete Level I or Level II instructional training or proof of waiver for the Level I or II Instruction Course.
  • Have a current DOT physical (dated within the last 90 days)

A school bus permit is not required when operating a small vehicle (i.e. car, van) used for activity purposes. 

Contact the Nebraska Department of Motor Vehicles for more information to obtain a Nebraska School Bus Permit or a Commercial Driver’s License (CDL).

Click here for more information about driver training.

Types of Permits Required
for Nebraska Pupil Transportation Vehicles

Type of Vehicle
Passenger Capacity
Type of Activity
Small Vehicle
Up to 10 passengers
School Bus
Up to 14 passengers
School Bus
Up to 14 passengers
Activity travel only
School Bus
15 or more passengers
School Bus
15 or more passengers
Activity travel only

Program Contacts

  • Janice Eret: (402) 471-2248 or
  • Bryce Wilson: (402) 471-4320 or

Page updated on 07/02/2018

Child Passenger Safety (Pupil Transportation)

Child Passenger Safety Law

All children up to age 6 riding in any motor vehicle must ride correctly secured in an appropriate child restraint system that meets Federal Motor Vehicle Safety Standards (FMVSS 213).  This means that the child restraint systems must be appropriate for the child’s size, age and weight.

What’s the effect of this law on pupil transportation vehicles?

Pupil transportation vehicle fitted with seat belts must also be equipped with the appropriate child restraint systems when transporting children up to age six.  School buses (except Type A buses) are not required to be equipped with seat belts.  However, if a bus is fitted with seat belts, appropriate child restraint systems must be provided for children up to age six.

Resource for Choosing & Using Child Safety Restraint Systems

Visit the National Highway Traffic Safety Administration’s web site to get detailed information about transporting children in buses.  For additional information on child restraint systems and which would work best in school vans or school buses, contact the following retailers of child restraint systems:

Seating in Small Vehicles
There is no Nebraska statute stating a minimum age for children sitting in the front seat of a vehicle, but best practice recommendations are to not seat children under age 13 in the front seat. However, if the situation occurs that a child younger than 13 needs to ride in the front seat, please follow these steps:

  • Seat the tallest/biggest child in the front seat.
  • Make sure the seat belt fits properly – lap belt low on lap, not on stomach; shoulder belt is centered on shoulder.
  • Slide the seat as far back as possible.

Keep in mind that in the event of an air bag discharge, the most intense contact would be with head and face of a shorter person.

For more details, contact:

  • Kaitlyn Richardson, Nebraska Safety Center Lead Trainer
    • (402) 480-6859
  • Jason Kerkman, Nebraska SAFE KIDS Coordinator
    • Nebraska Health and Human Services System
    • (402) 471-8749

Program Contacts

  • Janice Eret: (402) 471-2248 or
  • Bryce Wilson: (402) 471-4320 or

Updated on 06/18/2018