2018/19 ESSA Financial Coding Information

Annual Financial Report (School District)

2018/19 ESSA Financial Coding Information

Every Student Succeeds Act (ESSA)
The implementation of the Every Student Succeeds Act (ESSA) is directing change to various categories of reporting data to NDE.  A major provision of ESSA is a statewide accountability system that includes the annual requirement to identify schools with consistently underperforming subgroups for targeted support and improvement by 2019/20.  Additionally, ESSA requires a per pupil expenditure at the school building level. 

In order to comply with this provision of ESSA and with a greater emphasis and expectation of financial accountability, the Commissioner has requested the development of a new district coding structure to collect financial data at the district level as well as the individual school level.   Aligning with Federal accounting codes will provide needed detail and enhance accuracy in reporting district financial data for reporting to USDE and US Census Bureau.  

The links provided below are for the federal regulations that are driving the changes related to ESSA:

New Financial Coding Structure Effective for 2018/19 School Fiscal Year
Beginning with the 2018/19 school fiscal year, districts and ESUs must use the new coding structure for all district/ESU financial transactions or “crosswalk” their financial data into the new coding structures.  The 2018/19 Annual Financial Report Upload System will only accept district submissions using this new coding structure.

Transitioning to this updated and expanded financial coding system will be a challenge for districts and NDE but this change is a necessary step in improving financial data for reporting and research purposes.  The following links provide detailed information related to this project:

Upcoming Opportunities to Learn More

  • Currently holding Zoom Meetings with ESUs upon request.
  • After the first of the year, we will be developing training on ESSA Coding.  Schedule TBA.

If you have questions about this new system of coding, please contact Bill Biven, Janice Eret, or Bryce Wilson.

Program Contacts

  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bryce Wilson: (402) 471-4320 or bryce.wilson@nebraska.gov

 

Updated 01/10/2018

Enrollment Option Application, Instructions & FAQs

Enrollment Option Program

General Information

Sections 79-232 through 79-246 of the Nebraska Revised Statutes define the Enrollment Option Program and its limits.

Application & Instructions

The Application for Student Transfer – Nebraska Enrollment Option Program is no longer a school year-specific form; therefore, the correct school year will need to be identified. The application & instructions dated June 1, 2017 are the current documents.

Below is a link to download the “Application for Student Transfer – Nebraska Enrollment Option Program ” [NDE 25-010] and “Information for Completing the Enrollment Option Application Form” (instructions). These are legal-size documents in Adobe Acrobat (pdf) format. 

To locate the district name and district number of the option or resident school district, click on the following link: http://educdirsrc.education.ne.gov/.

  • Next, click on “Quick Lists” button.  On the next page (Quick Lists of Directory Information), scroll down to “PUBLIC DISTRICT AND SCHOOL INFORMATION.”
  • Next, click on the “sorted by county/district number” link to access the list of public school districts.  The district name and district number are referred to as “agency ID.”

When Section 1 has been completed, sign in the appropriate space and mail to the Option School District.

Click Below For the Application and Instructions

  • Application and Instructions (06/01/2017) (pdf format)
  • Note:
    1. The application is not a school year-specific form; therefore, the correct school year will need to be identified at the top of the form.
    2. Open Enrollment Option Students do not require an application be completed unless they complete the grades offered at their current building of attendance. See FAQ’s for further information.

Important Filing Information

September 1 – Earliest date for submitting applications for the next school year.

March 15 – Deadline for filing applications unless a waiver of dates is granted.

School boards may, by Board of Education policy, set deadlines later than March 15.  When applications are submitted after the March 15 deadline, both school districts may, upon mutual agreement, waive deadlines.

April 1 – Final date for option district to respond to application.

The authorized official must indicate the date the application was accepted or rejected in Section 3 of the Application for Student Transfer.

For further information, refer to the Information for Completing the Enrollment Option Application Form  (06/01/2017) (pdf format)

Program Contact:
  • Jen Utemark: (402) 471-3323 or jen.utemark@nebraska.gov

Updated on 07/10/2017

2016/17 Poverty Allowance Expenditure Requirement

2016/17 Calculated Poverty Allowance Expenditure Requirement

State Statute 79-1007.07 (2) states, the department shall determine the poverty allowance expenditures for 2016/17 using the reported expenditures on the annual financial report (AFR) for 2016/17.  State Statute 79-1007.07 (3) states, if the poverty allowance expenditures for 2016/17 do not equal 117.65 percent or more of the poverty allowance for 2016/17, the department shall calculate a poverty correction for the 2018/19 state aid calculations. Please use Function code 1160 for Poverty Instructional Programs.

For your information, we have created a report that documents the 2016/17 Calculated Poverty Allowance.

 

School districts can use this report to help determine whether the expenditures reported on the 2016/17 AFR under Function 1160 are 117.65% or more of the 2016/17 Calculated Poverty Allowance.

Program Contact:
  • Tom Goeschel: (402) 471-3570 or tom.goeschel@nebraska.gov

Updated on 06/20/2017

2016/17 LEP Allowance Expenditure Requirement

2016/17 Calculated Limited English Proficiency Allowance Expenditure Requirement

State Statute 79-1007.09 (2) states, the department shall determine the limited English proficiency allowance expenditures for 2016/17 using the reported expenditures on the annual financial report (AFR) for 2016/17.  State Statute 79-1007.09 (3) states, if the limited English proficiency allowance expenditures for 2016/17 do not equal 117.65 percent or more of the limited English proficiency allowance for 2016/17, the department shall calculate a limited English proficiency correction for the 2018/19 state aid calculations. If the limited English proficiency allowance expenditures do not equal fifty percent or more than of the allowance for 2016/17, the school district shall also be disqualified from receiving a limited English proficiency allowance for the 2018/19 state aid year. Please use Function code 1150 for Limited English Proficiency Instructional Programs.

For your information, we have created a report that documents the 2016/17 Calculated LEP Allowance.

School districts can use this report to help determine whether the expenditures reported on the 2016/17 AFR under Function 1150 are 117.65% or more of the 2016/17 Calculated LEP Allowance.

Program Contact:
  • Tom Goeschel: (402) 471-3570 or tom.goeschel@nebraska.gov

Updated on 06/20/2017

New Superintendent Orientation Materials

School District Budgeting

2017/18 New Superintendent Orientations

These Orientations are designed to assist “new” superintendents, business managers, and bookkeepers to gain a better understanding of school finance.  All superintendents, business managers, and bookkeepers are also welcome to attend these Orientations to become more comfortable with the basics of school finance.  These Orientations will be held at two sites:

Tuesday, July 18; 8:30 a.m. to 3:00 p.m.
North Platte

Holiday Inn Express

300 Frontage Road

Thursday, July 20; 8:30 a.m. to 3:00 p.m.
Lincoln
Large Conference Room-5th Floor
Lincoln Community Foundation Bldg.
215 Centennial Mall South, Suite 100

Orientation Agenda:

Morning Session Topics:

  • Budgeted Funds
  • School District Budget
  • LC-2 and Special Grant Fund List
  • State Aid Basics
  • Annual Financial Report and Users’ Manual
  • Federal Programs & Grants Management System  (GMS) Basics
  • NCSA Presentation

Afternoon Session Agenda:

  • Time for individual questions and discussion regarding topics addressed in morning session
  • Workstations available:
    • Budget/LC-2
    • State Aid
    • Federal Programs & GMS

Participants should bring the documents listed below to the Orientation.  These documents will be referred to throughout the day.

Registrations for the orientations must be received by July 17.  To register, contact Micki Iverson by email (micki.iverson@nebraska.gov) or by telephone at (402) 471-1894.  When registering, include the following information:

  • site you will attend
  • names of those attending
  • your school district name
  • your email address
Program Contact:
  • Janice Eret: (402) 471-2248 or janice.eret@nebraska.gov
  • Bill Biven: (402) 471-0526 or bill.biven@nebraska.gov

Updated on 07/17/2017

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