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Links to FOS Data Collections

Current Data Collections Calendar


Annual Financial Statement (pdf) NDE 01-003
Annual Financial Statement (Instructions) (pdf) 01-003INST
Carryover Waiver (word)
Child and Adult Care Food Program Day Care Home Sponsors (pdf) NDE 28-037
Direct Deposit for Committee Members set-up by Statute (pdf)
Individuals with Disabilities Education Act Part B (Sect. 611) (pdf) NDE 28-052
Non-Public School Title I Free/Reduced Meals Data Form – Now collected in the NDE PORTAL – Data Collections – Consolidated Data Collection (CDC) NDE 28-021
Record and Report of Finance-Federal Funds (pdf) (xls) (NDE recommends districts/grantees use computer printouts for documenting expenditures.) NDE 28-004
Reimbursement Claim: Adult Care Centers (pdf)
NDE 28-018
Reimbursement Claim: Child Care Centers (pdf) NDE 28-017
Reimbursement Claim: National School Lunch, Breakfast and Milk Programs Claim (pdf) NDE 28-036
Reimbursement Claim: Summer Food Program (pdf) NDE 28-034
Report of Expenditures and Estimated Requirement of Grant Funds (pdf) NDE 28-003
Service Agency Report of Program Expenditures Based on Actual Expenditures of the Previous Year Hourly Program Rate NDE 06-001
Special Education: Claim Form for Transportation Expenses of Children with Disabilities, 1st Semester (pdf) NDE 06-015
Special Education Claim for Payment of Residential Costs NDE 28-035
Special Education Final Claim for Transportation Expenditures for Students with Disabilities (pdf) Vehicle Disposal Page NDE 06-016
Final Financial Claim Form for Transportation Expenses for Students with Disabilities – Short Form NDE 06-016.2
Special Education Final Claim for Transportation Expenditures for Students with Disabilities (Instruction) (pdf) 06-016INST
Special Education Final Financial Report for Children with Disabilities Birth to Age Five (pdf) NDE 06-025
Special Education Final Financial Report for Children with Disabilities Birth to Age Five (Instruction) (pdf) 06-025INST
Special Education Final Financial Report for School Age Students (Ages 5-21)-Now collected in the Consolidated Data Collection (CDC) (Web) (work template) NDE 06-008
Special Education Final Financial Report for School Age Students (Ages 5-21) SA_instructions.pdf 06-008INST
State Treasurer ACH Enrollment Form (pdf)

Updated 01/06/2017


Finance and Organizational Services

Announcements / New Information  [date posted]

2018/19 School District Budget Alert [07/26/2018]

  • With the transition to the ESSA coding this upcoming year, be sure to include the costs related to SPED services which will be coded in the 2100’s beginning with the 2018-19 school year (Occupational Therapist, Physical Therapists, Psych Services, Speech Path/Audiologist, Visually Impaired) in the 1200’s on the General Fund Worksheet. This will assure those costs will continue to be identified as part of the SPED Budget for the purpose of the expenditure exclusion.  If the SPED services in the 2100’s are not included in the 1200’s, your SPED budget on the LC2 and 2018-19 Budget Adopted worksheet will not be correct. This is for budgeting purposes only. The coding is not changing but needs to be included with the 1200’s during the budget process to be calculated properly.

Upcoming Due Dates/Dates of Importance

Most Recent “Announcements/Reminders from School Finance & Organization Services” Email

FOS Programs


FOS Teams – FOS includes the following teams: Central Accounting, Financial Services, and School Finance & Organization Services

Updated on 08/10/2018

Audits (School District)

Annual Financial Report (School District)


**New for 2017/18 Audit Reports**

In order to improve the comparability of school districts audits, we have developed a fund template to be used as the “Statement of Cash Receipts, Disbursements, and Fund Balance.”

A sample of the requested format is linked below and should be used for each of the major funds the school district uses.  Revenues and expenditures should be broken down by the major function codes.  We are leaving the option of including the prior year in the same format up to the auditors/school districts.  The audit, including the “Statement of Cash Receipts, Disbursements, and Fund Balance” in the new standard format, should be submitted to the Nebraska Department of Education by Monday, November 5th.  We will be providing more information during the summer at various auditor related conferences.  If you have any questions, please let Bill Biven, 402-471-0526 or, 402-471-4320 know.


Nebraska public school districts are required by Nebraska State Statute §79-1089 to undergo an audit of the district’s financial records.  Rules governing this audit have been set forth by the Department of Education in Rule 1: Regulations Governing Audit Procedures.  The school district audit must be submitted to the Department of Education no later than November 5 following the end of the school fiscal year.

Audits must be submitted to NDE through the Annual Financial Report Collection through the District’s Portal account. Emails and mailings will not be accepted.

The audit requirement is completed when the Auditor’s Letter to Management  following the audit process has been submitted to NDE.

  • All school districts are required to respond to any compliance issues addressed in the school district audit and in the auditor’s Letter to Management (Rule 1, 003.05).  School district responses must include an explanation of how the school remedied those issues.
    • Copies of Auditor’s Letter to Management and school district response must be submitted to NDE on or before January 31 following the end of the school fiscal year.

Additional information concerning school district audits and accounting systems can be found by clicking the following links:

Additional information can be obtained by contacting:

Nebraska Society of CPAs
635 South 14th Street, Suite 330
Lincoln, NE 68508
Telephone: (402) 476-8482

Program Contacts

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

Updated on 08/01/2018

Contracting Students

Nebraska law allows for the contracting of students for instruction from one school district to another.  Nebraska Revised Statutes governing this practice include sections 79-598 through 79-5108.

Sample Contract (for a contract with another district for instruction of pupils under 79-598 R.R.S.)

Program Contact:
  • Bryce Wilson: (402) 471-4320 or

Updated on 04/30/2014

State Apportionment (Temporary School Fund)

2017/18 Apportionment Payment – February 9, 2018

Each Nebraska School District receives a share of the Temporary School Fund based on the 2017 census of children ages five to eighteen who live in the district.

The actual 2017/18 Apportionment of $49,821,677.25 among a state total census of 375,157 resulted in an apportionment factor of $132.80 per child.

These funds should be receipted in the General Fund under 3200 — State Apportionment.

Program Contact:
  • Janice Eret: (402) 471-2248 or

Updated on 02/01/2018

Statewide Information

Annual Financial Report (School District)

2016/17 Statewide School District AFR Data (new 01/10/2018)

Note that this information may change as amendments to and further review of the 2016/17 School District Annual Financial Reports occur.

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

Updated on 01/12/2018

Per Pupil Costs

Annual Financial Report (School District)

2016/17 Per Pupil Costs (new 01/10/2018)

Per pupil cost is calculated using data from district Annual Financial Reports.

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

Updated on 01/10/2018

School District Budgeting – Additional Assistance


The documents are available on the Auditor of Public Accounts website and the Finance & Organizational Services/School District Budgeting website.


A webinar has been scheduled for Wednesday, June 27, 2018 (9:30 AM to 12:00 PM CST).  This webinar will provide information on the budget process and State Aid. Visit the FOS/Webinars webpage for additional information.


There will be two orientations for “new” superintendents and their bookkeepers in July (see below).  The focus of these orientations is to help individuals (who are starting their first year or completing their first year as a superintendent) become comfortable with the budget process and related school finance issues.  Invitations and registration information will be sent directly to this group of “new” superintendents by the end of June; however, any superintendent and their bookkeeper may register to attend these orientations.




North Platte

Holiday Inn Express

300 Holiday Frontage Road


July 17, 2018

8:30 a.m.


3:00 p.m.


Lincoln Community Foundation Building

215 Centennial Mall South

Large Conference Room – 5th Floor


July 19, 2018

8:30 a.m.


3:00 p.m.


The School Finance Team will provide individual Budget Assistance at the Younes Conference Center in Kearney during the Administrators’ Days Convention on July 25 & 26, 2018.  The assistance will be provided on a first-come, first-served basis (sign-up sheets will be available at the Conference Center).

Team members are available to answer budget questions and provide assistance by telephone, email, appointment in Lincoln, or through small group meetings.  To schedule appointments or small group meetings, contact one of the individuals listed below.

Program Contacts

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

Updated on 06/25/2018

Annual Financial Report (ESU)

2016/17 Materials and Instructions

Other Related ESU AFR Information, Data and Look-Ups

ESU Audits


Program Contacts

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

Page updated 08/01/2018

Census Report Instructions

2018 School District Census Report

The School District Census Report provides the Department of Education with a count of children ages 5 – 18 that reside in a school district as of June 30.  This information is used in the calculation of several types of state and county funding sources distributed to public school districts.

The 2018 School District Census Report will be available on June 26, 2018 through the NDE Portal, under the Data Collections tab.

The due date for the submission of the School District Census Report is July 10, 2018.  The Census Report Data Audit Window will be open from July 11 – July 20 for any necessary corrections.  Districts not meeting the July 10 due date must receive NDE approval in order to submit their census data late.

Program Contact:

  • Janice Eret: (402) 471-2248 or


Updated on 06/01/2018