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 92-2-002 - Definitions
Current through March 20, 2024
As used in this chapter, unless the context otherwise legally requires, the following definitions prevail:
002.01 Coding Structure. Coding Structure refers to the system used to classify revenues and expenditures by a certain order.
002.02 Level. Level refers to classification by grade or by other organizational units, for example, elementary and secondary.
002.03 Membership. Count of students registered to attend school (present and absent) at a point in time during the school year.
002.04 Nebraska Budget Act. The Nebraska Budget Act begins in Section 13-501, R.R.S.
002.05 Object. Object refers to the type of service or commodity bought by the school district.
002.06 Source. Source is the classification of revenue by the point of origin of the funds received.
002.07. Tax Equity and Educational Opportunity Support Act (TEEOSA) shall means the Act at Section 79-1001 et seq., R.R.S.
002.08. Without Excuse. Without Excuse means that school district personnel do not consider the student to have an excused absence.
