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Finance and Organizational Services

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 06/12/2018

Audits (School District)

Annual Financial Report (School District)


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 (pdf file).  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 07/14/2017

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

Additional Assistance

Additional Assistance – For School District Budgeting


By July 1, 2018, the documents will be 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 03/01/2018

Annual Financial Report (ESU)

2016/17 Annual Financial Report 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

Updated on 01/10/2018

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

Exempt School [Home School] Program

General Information

Parents (or legal guardians) may educate their child at home by electing not to meet State approval or accreditation requirements (Section 79-1601 R.R.S.). In Nebraska, “home schools” are referred to as exempt schools and are considered non-approved or non-accredited schools.  By filing for and receiving exempt status, parents are electing not to have their child attend a school that meets State approval and accreditation requirements while also complying with the mandatory school attendance law (Section 79-201 R.R.S.).

2018/19 School Year – Online and Paper Submission

NOTE: Exemption election filings will be accepted either via the online submission OR via paper submission by mail – do NOT submit both ways.

Online Submission through the Nebraska Exempt School Program

Paper Submission Via Mail (or drop off the information at the Department of Education if you live in the Lincoln area) (no faxes or emails will be accepted)

  • Before you begin, review the following documents (available in pdf format):
    • Rule 13, and
    • Frequently Asked Questions (FAQs)
    • Then, download/print the Instructions & Forms Packet here.
    • The packet includes:
      • Nebraska Exempt School Program/Instructions for a Rule 13 Exemption Via Paper Documents
        • Utilize the “Instructions” to assist in the completion & submission.
      • Statement of Election & Assurances (Form A) (two copies are attached)
      • Form B, and
      • Information Summary
    • Submit the documents by mail only (or drop off the information at the Department of Education if you live nearby).
    • Exemption election submissions are due annually by July 15.
      • Mid-school year filings – it is highly advisable to withdraw your child after NDE has received your submission. See Sections 003.02A1 and 003.02A2 of Rule 13 and questions D1, D28 & D29 of the FAQs for further information.

If you cannot submit online or download the documents, contact the Exempt School Program Office to request a packet by mail; indicate if this is a first year filing or renewing from the 2017/18 year.

2017/18 School Year

  • We have discontinued accepting 2017/18 submissions.

Statistical Information


Program Contacts

  • Beth Bolte: (402) 471-2795 or
  • Micki Iverson: (402) 471-1894 or


Updated on 05/30/2018