Nebraska Administrative Code
Topic - EDUCATION, DEPARTMENT OF
Title 92 - NEBRASKA DEPARTMENT OF EDUCATION
Chapter 2 - UNIFORM SYSTEM OF ACCOUNTING FOR NEBRASKA PUBLIC SCHOOL DISTRICTS
Section 92-2-001 - GENERAL INFORMATION
Current through March 20, 2024
001.01 Statutory Authority. Section 79-1088 of the Revised Statutes of Nebraska (R.R.S.) requires the State Department of Education provide a uniform system of accounting, to which all public school districts in the State of Nebraska will adhere.
001.02 Scope and Application of this Rule. This chapter governs the establishment of a uniform system of accounting for all public school districts in Nebraska.
001.03 Source. Information included in this chapter has been taken directly from or adopted from the handbook entitled Financial Accounting for Local and State School Systems as revised by the National Center for Education Statistics.